会计信息系统对银行绩效的影响:以黎巴嫩为例

Suha Jalloul, Ghina Awwad, K. Shatila
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引用次数: 3

摘要

本研究的目的是研究会计信息系统对黎巴嫩银行业绩的影响。本研究考察了使用会计软件(AS)获得的会计信息系统(AIS)与组织所有者和管理层实现业务成功的相关性。会计软件效率等功能;准确;可靠性;数据质量;在这项研究中,使用简单性作为银行绩效的预测指标。本研究的数据是通过一项调查收集的,该调查包括来自35家黎巴嫩商业银行的100名员工的回复,然后对这些回复进行了研究。使用社会科学统计软件包(SPSS, version 20)对数据进行相关和多元线性回归分析。效率、可靠性和使用简单性都与银行绩效呈正相关,但数据质量和准确性与银行绩效负相关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon
This study's goal is to look at the impact of accounting information systems on the performance of Lebanese Banks. This research examines the relevance of using the Accounting Information System (AIS) obtained by Accounting Software (AS) to achieve business success for the owners and management of the organization. Accounting software features such as efficiency; accuracy; dependability; data quality; and simplicity of use are used in this study as a predictor of bank performance. The data for this study was gathered by a survey that included 100 responses from employees of 35 Lebanese commercial banks, which were then studied. The Statistical Package for Social Sciences (SPSS, version 20) was used to perform correlation and multilinear regression analyses on the data. Efficiencies, dependability, and simplicity of use all correlated positively with bank performance, but data quality and accuracy negatively related to bank performance.
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