The impact of accounting information systems reliability on enhancing the requirements of planning process at Jordanian commercial banks

The study aimed to identify the impact of Accounting Information Systems (AIS) reliability on enhancing the requirements of planning process at Jordanian Commercial Banks, and in order to achieve the objectives of the study the researcher implemented the descriptive analytical approach by reviewing the literature related to AIS and planning process requirements. Researcher also designed a questionnaire to target the executive managers, financial managers, and departments' heads at the (13) Jordanian commercial banks, where (145) questionnaires were distributed, recovered (122), and (118) of those were found to be valid for analysis. The study used the SPSS and the Multiple Regression test to reach the objectives of the study and test its hypotheses. The results indicate a major impact of AIS reliability on fostering the planning process requirements at the Jordanian commercial banks, and recommended the need of managements to focus on AIS to assist for the development of plans and policies related to the various activities, which may be practiced by management.