The impact of Accounting Information System in enhancing the Corporate Governance in working banks in Jordan

Abstract

This study aimed at recognizing the impact of Accounting Information System in enhancing the Corporate Governance in working banks in Jordan. To achieve the objective of the study, a questionnaire was designed and distributed to a sample consisted of 138 employees representing the different managerial levels in banks. The questionnaires were analyzed by using (SPSS) and the study concluded that the system of accounting treatment, the efficiency of preparing the financial statements, the adoption of International financial reporting standards and the qualitative characteristics of financial information enhance the corporate governance in these banks. The study recommended the working banks in Jordan to focus on continuous training for the employees to keep them update with the developments of the accounting information system to enhance the corporate governance.