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The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon

Author

Listed:
  • Suha JALLOUL

    (Lebanese American University, Lebanon)

  • Ghina AWWAD

    (Sagesse University, Lebanon
    IProCares International Research Center, Lebanon)

Abstract

This study's goal is to look at the impact of accounting information systems on the performance of Lebanese Banks. This research examines the relevance of using the Accounting Information System (AIS) obtained by Accounting Software (AS) to achieve business success for the owners and management of the organization. Accounting software features such as efficiency; accuracy; dependability; data quality; and simplicity of use are used in this study as a predictor of bank performance. The data for this study was gathered by a survey that included 100 responses from employees of 35 Lebanese commercial banks, which were then studied. The Statistical Package for Social Sciences (SPSS, version 20) was used to perform correlation and multilinear regression analyses on the data. Efficiencies, dependability, and simplicity of use all correlated positively with bank performance, but data quality and accuracy negatively related to bank performance.

Suggested Citation

  • Suha JALLOUL & Ghina AWWAD, 2022. "The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(3), pages 405-422, October.
    • Handle: RePEc:rom:merase:v:7:y:2022:i:3:p:405-422
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    References listed on IDEAS

    as
    1. Ahamed Al-dmour & Rand Al-dmour & Ra'ed Masa'deh, 2016. "Interrelated Factors Influencing the Adoption Decision of AIS Applications by SMEs in Jordan," International Business Research, Canadian Center of Science and Education, vol. 9(10), pages 46-62, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    AIS; accounting software; efficiency; reliability; accuracy; data quality; ease of use; bank performance.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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