The Extent of Support Presented by AIS to Intellectual Capital within Commercial Banks Sector in Jordan


  • Dr. Kayed Ab Allah Al- Attar


Commercial banks in Jordan operate in a changing and highly competitive environment, which required the banks to arm themselves with the necessary equipment in order to confront crises and ensure their survival in order to be able to efficiently manage their financial resources. Current study aimed at examining the level of support presented by AIS applications to the intellectual capital within commercial banks in Jordan through the fiscal year 2019-2020. Study adopted principles of AIS including (Control, Accountability, Relevance, Compatibility, and Flexibility). Depending on quantitative approach and through utilizing a questionnaire distributed in (87) individuals within commercial banks in Jordan; results of study indicated a positive influence and support to intellectual capital that is attributed to compatibility and referring to the fact that AIS application give out precise and accountable information give intellectual capital and mainly human capital the chance to make the right decisions based on valid and accountable information available.

Study recommended developing the skills of workers in the field of accounting information systems through training courses to see all that is new and necessary in the field of computerized accounting in order to raise efficiency and confidence.