Title: Assessing impact of the technological perspective of AIS quality on banking performance matrix

Authors: Ahmed A. Mohammad

Addresses: College of Commerce and Economics, Sultan Qaboos University, P.O. Box 20, PC 123 Muscat, Sultanate of Oman

Abstract: The banking industry has vital importance because it potentially affects all other businesses and industries. Intensive use of IT in banking industry has innovated the infrastructure, systems, and service style of such industry. Internet-based banking paradigm has different nature, applications, practises, education, and research. In accepting that premise, this paper has three purposes: 1) to advances the knowledge about IT-based banking by applying standards of the technology models to improve understanding of banking AIS; 2) to promote awareness among the accountants community about the new technological nature of banking AIS quality; 3) to survey the 13 Jordanian commercial banks (JCB) about how sophisticated IT infrastructure drives quality of AIS. It was found from the respondents that common and agreed standards are available at AIS infrastructure of JCB. The study also explored and identified four correlations with parameters of banking performance matrix.

Keywords: AIS; accounting information systems; availability; security; maintainability; integrity; Jordan; banking performance; performance matrixes; ICT; information technology; communications technology; infrastructures; service styles; banking paradigms; online banking; electronic banking; e-banking; world wide web; internet; technology models; improved understanding; accountants; awareness; banking quality; commercial banks; common standards; agreed standards; correlations; parameters; business performance; performance management; efficiency management; service sector organisations.

DOI: 10.1504/IJBPM.2012.047294

International Journal of Business Performance Management, 2012 Vol.13 No.3/4, pp.244 - 256

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 11 Jun 2012 *

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