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The Impact of Artificial Intelligence on Accounting Information Systems in Jordanian Banks: An Exploratory Study | ||
| TANMIYAT AL-RAFIDAIN | ||
| Volume 44, Issue 146 - Serial Number 2, June 2025, Pages 353-368 PDF (790.84 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2025.157288.1462 | ||
| Authors | ||
| Maha K. A. Abuyabes1; Ahmad A. T. Alshekhhossin2; Ishraq Bataineh* 3 | ||
| 1Department of Accounting & Accounting Information System, Amman University College for Financial and Managerial Science, Al-Balqa Applied University, Amman, Jordan. | ||
| 2Department of Accounting, Arabian Cement Company, Amman, Jordan. | ||
| 3Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Kedah Darul Aman, Malaysia | ||
| Abstract | ||
| Artificial intelligence (AI) has become one of the critical technological tools for enhancing the efficiency and quality of accounting operations, minimising human errors, and accelerating data analysis and decision-making processes. Thus, the purpose of the study is to explore the impact of AI on accounting information systems(AIS) within Jordanian banks. The study proposed a research model based on the related studies. A quantitative approach was employed, using a questionnaire for data collection. The sample consisted of staff from the financial services and audit departments of 15 Jordanian banks, including financial managers, internal auditors, heads of accounts, and accountants. Several statistical methods are used for data analysis, SEM was applied for data analysis using smartpls tool. The study found that AI has a considerable impact on the AIS system. In order to reap the benefits of AI, the study advises Jordanian banks to implement cutting-edge technologies based on AI and machine learning to improve accounting system performance. It is recommended that further research be conducted to get a more in-depth understanding of the variables influencing the interaction between AI and the accounting information systems of banks. | ||
| Keywords | ||
| Artificial Intelligence; Accounting Information Systems; Jordanian Bank | ||
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