This study aimed to determine the effect of electronic commerce (e-commerce) on Accounting Information System (AIS) in Jordanian banks. The study importance arises from the need to recognize e-commerce and AIS as the greatest development in the world of business, the variables that will be affected by e-commerce are: reliability of AIS on the bank, the operational performance, cost of reduction, customer services. To achieve the objectives of the study a questionnaire was designed and distributed to the society of the Jordanian bank sector. The data analysis found out that the banks in Jordan have positive impact towards information technology they agree on the benefit of e-commerce and what customer can get from it. The statistical analysis showed that e-commerce had a positive impact on the AIS and that e-commerce has a significantly statistical relationship with AIS itself, AIS development, cost reduction aspect in the AIS of the bank, the aspect of improving the operational performance of the bank’s AIS and finally with the customer service.

The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.

<p>This study aims to investigate the impact of applying the electronic cheque clearing system on employees’ satisfaction in Accounting Departments’ of Jordanian Islamic banks. The population of this study was the employees who work at the Accounting Departments. A random sample of (150) employees who work in Accounting departments, particularly clearing directory in the Islamic Banks in Jordan were chosen to be the sample of the study. One hundred and fifty questionnaires were distributed to the employees who work in clearing directory and those who worked in this directory in the Islamic Banks in Jordan. The results indicate that there is a weak impact of the independent variable the applying ECC system (Reliability, Responsiveness, Tangibility and Privacy) on the dependent variable (Employees’ Satisfaction) in Jordanian Islamic banks. Against expectation, the results show that only Tangibility has a positive and significant relationship with ‘Employees’ Satisfaction. The researchers recommended that employees’ satisfaction in bank sector may affect customers’ satisfaction positively or negatively because most of employees in this sector deal with customers face to face.</p>

The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.

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