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.