This study aimed to identify the affect of applying accounting information systems on increase the profitability, and reduce the cost of banks in Jordan. The most important results that banks rely on accounting systems, by linking all the banking services of banks each department separately and linking between all departments at the same time , reliance on accounting information systems to satisfy the clients through the implementation of banking ISSN 1941-899X 2012 www.macrothink.org/jmr 113 clients as quickly and with minimal effort, Thus achieving a competitive advantage among banks , also the some of the actors in the commercial banks that Banks attempt to provide accurate information by showing the financial position for the clients and provide electronic access by the client to their account and make any deposit, withdraw and transfer money using the full connection between the electronic accounting systems. Journal of Management ResearchThe most important recommendations of the study to provide staff trained and fully aware of the accounting information systems and taking into consideration the culture of the client bank, which in turn leads to increased competition and attract clients and thus speeding up the implementation of banking services and not to loss of time and then reduce cost.

This study examines how the board of directors (BOD) of Islamic banks (IBs) might affect earnings management differently, compared to BOD of conventional banks (CBs). Our results indicate that banks in MENA region that promote BOD independence incurs less earnings management. Distinguishing between CBs and IBs, we document higher loans quality and credit policy at IBs. Moreover, smaller BOD size and board independence decrease earnings management at IBs. Findings suggest that the agency theory might not accommodate the agency conflicts at IBs, since it neglects stakeholders' behavioural patterns. Thus, these results suggest the need to shape directors' financial acumen at IBs.