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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Baker Akram Falah Jarah & Nidal Zaqeeba & Mefleh Faisal Mefleh Al-Jarrah & Abdalla Mohammad Al Badarin & Zeyad Almatarneh, 2023. "The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks," Economies, MDPI, vol. 11(3), pages 1-18, February.
    • Handle: RePEc:gam:jecomi:v:11:y:2023:i:3:p:77-:d:1082466
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    References listed on IDEAS

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    1. Kamilah Ahmad, 2017. "The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 342-353.
    2. Anastasios D. Diamantidis & Prodromos Chatzoglou, 2018. "Factors affecting employee performance: an empirical approach," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 68(1), pages 171-193, December.
    3. Abdullah M. Al-Zoubi, 2017. "The Extent of Electronic Accounting Information Systems’ Ability to Provide Quantitative Indicators of Financial Performance in both Public and Private Universities in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(3), pages 97-107, July.
    4. Vu Thi Thanh Binh & Nhat-Minh Tran & Manh-Chien Vu, 2022. "The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam," SAGE Open, , vol. 12(3), pages 21582440221, September.
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    Cited by:

    1. Helmi Hentati & Neila Boulila Taktak, 2023. "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 631-656, December.
    2. Hani Alshaiti, 2023. "Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?," JRFM, MDPI, vol. 16(12), pages 1-19, December.

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