The Role of Artificial Intelligence Techniques in Developing Accounting Information Systems and their Relationship to Big Data: A Case Study of Jordanian Commercial Banks

Abstract

This paper examines the role of artificial intelligence techniques in developing accounting information systems and their relationship to big data in Jordanian commercial listed banks on the Amman Stock Exchange. Using the multiple regression model on a sample of about 30.1% of the employees working in Jordanian-listed banks (300 questionnaires), we find that a significant impact of artificial intelligence on the effectiveness of Accounting Information Systems.  We also find a close relationship between artificial intelligence, big data, and the effectiveness of accounting systems. This result provides a highly competitive advantage for banks if they can benefit from and process them because they provide a deeper understanding of their customers and their requirements, and this helps them make appropriate decisions more effectively, based on the information extracted from them.