The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks

Baker Akram Falah Jarah (), Nidal Zaqeeba, Mefleh Faisal Mefleh Al-Jarrah, Abdalla Mohammad Al Badarin and Zeyad Almatarneh ()
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Baker Akram Falah Jarah: Department of Accounting, Faculty of Business, Amman Arab University, Amman 11953, Jordan
Nidal Zaqeeba: Department of Finance & Banking Science, Faculty of Administrative & Financial Sciences, Irbid National University, Irbid 21110, Jordan
Mefleh Faisal Mefleh Al-Jarrah: Islamic Economics and Banking Department, Faculty of Shari and Islamic Studies, Yarmouk University, Irbid 21163, Jordan
Abdalla Mohammad Al Badarin: Islamic Economics and Banking Department, Faculty of Shari and Islamic Studies, Yarmouk University, Irbid 21163, Jordan
Zeyad Almatarneh: Department of Accounting, Faculty of Business, Amman Arab University, Amman 11953, Jordan

Economies, 2023, vol. 11, issue 3, 1-18

Abstract: The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study’s target audience is actual Jordanian Islamic Bank workers, and a sample of 92 respondents, representing a response rate of about 70.22%, was selected from a total of 131 participants, themselves divided among 105 branches of Islamic Banks in Jordan. According to the data, there is a clear correlation between the AIS, which comprises information quality (IQ), system quality (SQ1), and service quality (SQ2), and the EP in Jordanian Islamic Banks, at a significance level of 0.00. Furthermore, it was demonstrated that the impact of the ICS on the relationship between AIS and EP in Jordanian Islamic banks was statistically significant.

Keywords: accounting information system; information quality; system quality; service quality; internal control system; employee performance; Jordan Islamic Banks (search for similar items in EconPapers)
JEL-codes: E F I J O Q (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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