The effectiveness of strategic of accounting information systems in achieving security in shadow of the electronic commerce: field study in the Jordanian commercial banks

This study aimed to know the extent of strategic effectiveness of the accounting information systems in achieving security in the shadow of the electronic commerce. The descriptive analytical method has been used, and the questionnaire for data collection. A simple random sample has been selected from the total number of the study sample’s individuals by (25%) to reach (309) individual, the questionnaire has been distributed as the study sample individuals, (300) questionnaires were returned valid for analysis and (9) questionnaires were rejected because they did not satisfy the requirements. The percentage of the returned questionnaire valid for analysis was (97%), which is a very good percentage for the purposes to achieve the study goals. After conducting the statistical analysis processes the study reached a number of results, the most important: The presence of a relation with statistically significance at significance level (a=0.05) for the strategic effectiveness of the accounting information systems and achieving security in the shadow of the electronic commerce.