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Impact of the Development of ICT Infrastructure and Security on the Effectiveness of Accounting Information in the Jordanian Banking Sector

Author

Listed:
  • Reem Oqab Hussein Al- Khasawneh
  • Mohamed Mahmoud Mohamed bshayreh
  • Mohamed Ali Al-Oqool

Abstract

Information and communication technology ICT infrastructure is an essential foundation of the information society characterized by modernization and advance. ICT infrastructure consists of main five elements including physical resources, human resources, software, databases and networks and communication. The study aims at identifying the impact of the development of ICT infrastructure, which includes physical and human resources, software, databases and networks and communications, on the effectiveness of accounting information systems. To achieve the purposes of the study, a researcher has used a descriptive research methodology; a questionnaire has been distributed to the employees at various management and accounting positions in the bank. The study found that the developments of ICT infrastructure, consisting of physical and human resources, software, databases and networks and communications, affects extremely the effectiveness and security of accounting information systems.

Suggested Citation

  • Reem Oqab Hussein Al- Khasawneh & Mohamed Mahmoud Mohamed bshayreh & Mohamed Ali Al-Oqool, 2019. "Impact of the Development of ICT Infrastructure and Security on the Effectiveness of Accounting Information in the Jordanian Banking Sector," International Business Research, Canadian Center of Science and Education, vol. 12(12), pages 1-93, November.
    • Handle: RePEc:ibn:ibrjnl:v:12:y:2019:i:12:p:93
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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