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INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS
JANURAY 2011
VOL 2, NO 9
For banks, information is valuable and worthwhile, and disclosure of past faults and
embezzlements would have an adverse effect on their reputation.
4. Study Hypotheses
Nihilism main hypothesis: does not affect the systems of accounting information on the
effectiveness of internal control in commercial banks in Jordan.
The first sub-hypothesis: There is no statistically significant effect of the accounting
information systems on the effectiveness of accounting controls in Jordanian commercial
banks.
Second sub-hypothesis: There is no statistically significant effect of the accounting
information systems on the effectiveness of management control in commercial banks in
Jordan.
The third sub-hypothesis: There is no impact of the accounting information systems on the
effectiveness of internal control in commercial banks in Jordan.
5. Study Model
To achieve the objectives of the study and in the light of hypotheses earlier, the study model
consists of dependent variables (financial auditing, which is to protect the assets of banks and
the accuracy of accounting data, administrative control and is in efficiency, productivity,
organizational plan and abide by the rules and laws and policies, internal cheek and is in the
discovery of errors and distortions, fraud, continuous improvement in the performance of
work) and the independent variable is accounting information systems . Figure (1)
6. Study Framework
6.1 Accounting Information Systems AIS
Generally, economic, state of the art, and managerial developments influenced the managerial
process in organization. As a profession, accounting has developed from merely bookkeeping
function that depends on traditional approach of personal experience into being an integrated
information system that is fed by various accounting disciplines (for instance, cost accounting,
financial accounting, management accounting, international accounting, etc.). On the other
hand, an interdisciplinary interaction is noticed between accounting and other disciplines such
as statistics, economics, and management, which consolidated the process of accounting
measurement and communication with various stakeholders (investors, government agencies,
owners, creditors, etc.) inside or outside the organization .
The output of an Accounting Information System is financial reports and statements that
enhance its effective role in managerial policymaking and figuring out future plans. The
financial reports and statements require an organizational structure that defines responsibility
and power lines for different organizational units, achieves determined goals, and supports
interdepartmental relations to achieve the strategic goals of the organization. Throughout the
communication process, financial reports and statements creates interdepartmental integration
and connectivity during the implementation and control phases .
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