The Impact of Reliability Elements on Performance Indicators of Jordanian Commercial Banks

This study aims to examine the reliability of accounting information systems and its impact in improving the performance indicators of Jordanian commercial banks through the adoption and use of (SysTrust ) model. The concept of performance indicators (according to this study) includes: financial, operational, and stock performance and management of market value. The study has drawn upon qualified questionnaire sent to all the Jordanian commercial banks listed in Amman Stock Exchange to obtain the data with a response rate over 75%. A number of illustrative hypotheses have been tested statistically to examine the readiness of and the relation between accounting information systems' reliability and quality of performance. The results have indicated high level about the readiness of (SysTrust) principles in accounting information systems environment of the Jordanian Commercial Banks ;( availability (78%), security (77%), confidentiality and privacy (70%), and Processing integrity (57%)). In addition, an independent sample R2 test confirmed a positive relation between applications of (SysTrust Model) and parameters of banking performance matrix (Net profit margin and Return on assets). While the statistical tests have shown negative relation in regard to banking performance parameters (Market value-added, Return on investment, Earnings per share, and Price-earnings ratio)