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

Suha Jalloul () and Ghina Awwad ()
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Suha Jalloul: Lebanese American University, Lebanon
Ghina Awwad: Sagesse University, Lebanon

Management and Economics Review, 2022, vol. 7, issue 3, 405-422

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.

Keywords: AIS; accounting software; efficiency; reliability; accuracy; data quality; ease of use; bank performance. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:rom:merase:v:7:y:2022:i:3:p:405-422

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