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

• Published in: Economies Vol. 11; no. 3; p. 77
• Main Authors: Jarah, Baker Akram Falah, Zaqeeba, Nidal, Al-Jarrah, Mefleh Faisal Mefleh, Al Badarin, Abdalla Mohammad, Almatarneh, Zeyad
• Format: Journal Article
• Language: English
• Published: Basel MDPI AG 01.02.2023
• Subjects: Accounting; Accounting and auditing; accounting information system; Annual reports; Brand loyalty; Competitive advantage; Control systems; Data processing; Decision making; Efficiency; Employee performance; Evaluation; Financial statements; Information management; information quality; Information systems; Internal control (Accounting); internal control system; Islamic banking; Islamic financing; Literature reviews; service quality; system quality; Jordan
• ISSN: 2227-7099; 2227-7099
• DOI: 10.3390/economies11030077

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.