Abstract
This study is designed to highlight the importance of Computerization
and its effect on the validity of accounting information system in
Jordanian commercial banks and insurance companies whose shares are
traded at Amman Stock Exchange in the first market. To achieve the
goals of this study, two kinds of questionnaires were distributed to
collect the required data. Each questionnaire carried different set of
questions.
Results of the analysis showed that the use of Computerization has a
statistically significant influence on the effectiveness of the accounting
information system. The results also showed statistically significant
differences between the use of Computerization and the effectiveness
of the accounting information system in different sectors. It
showed that the banking sector has a higher level of Computerization
than that of the insurance sector. This also applied to the effectiveness
of the accounting information system. The study recommended that
banks and insurance companies need to invest in the advancement of
the Computerization in order to keep up with the spirit of the age and
improve the effectiveness of the Accounting Information System. It
also recommended that banks and insurance companies increase training
courses in Computerization for accountants in order to provide
their establishments with a specialized staff ready and qualified to face
the challenges and solve the problems imposed by the Information
Technology development.