The impact of accounting information systems on enhancing financial information security in Jordanian banks

Abstract

The aim of the current study is to examine the impact of accounting information systems (AIS) on enhancing financial information security in Jordanian banks by the moderating role information technology (IT) governance. The sample of the study includes 149 administrative employees in banks operating in Jordan and a questionnaire is used as the tool of the study. The results indicate that there is an effect for accounting information systems on enhancing financial information at operating banks in Jordan on information systems' operating, inputs, and outputs. The results also indicated in effect the level for information technology governance on the relationship between accounting information systems in achieving information security at the banks operating in Jordan. Considering the result obtained, the study concluded with a group of recommendations the most important among which was to work on establishing departments to protect and secure accounting information, as well as securing qualified cadres to monitor the systems.