The Impact of Artificial Intelligence on the Accounting Information Systems in Jordanian Commercial Banks

Abstract

This study aims to identify the impact of artificial intelligence on the effectiveness of Accounting Information Systems in Jordanian commercial banks listed on the Amman Stock Exchange. The sample size of the study is (256) questionnaires, 30% of the number of employees in all these banks.

The results of the study show that there is a significant impact of the different dimensions of artificial intelligence (machine learning, deep learning, natural language processing, and computer vision) on the effectiveness of Accounting Information Systems in Jordanian commercial banks listed on the Amman Stock Exchange. These results shed light that AI technologies have improved efficiency, accuracy, and risk management capabilities while enabling banks to allocate resources more strategically. As technology continues to advance, artificial intelligence is expected to play a greater role in shaping the future of accounting information systems within commercial banking organizations.