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Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Economies [ISSN:] 2227-7099 [Volume:] 11 [Issue:] 3 [Article No.:] 77 [Year:] 2023 [Pages:] 1-18
Verlag: 
MDPI, Basel
Zusammenfassung: 
The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92 respondents, representing a response rate of about 70.22%, was selected from a total of 131 participants, themselves divided among 105 branches of Islamic Banks in Jordan. According to the data, there is a clear correlation between the AIS, which comprises information quality (IQ), system quality (SQ1), and service quality (SQ2), and the EP in Jordanian Islamic Banks, at a significance level of 0.00. Furthermore, it was demonstrated that the impact of the ICS on the relationship between AIS and EP in Jordanian Islamic banks was statistically significant.
Schlagwörter: 
accounting information system
employee performance
information quality
internal control system
Jordan Islamic Banks
service quality
system quality
JEL: 
M00
M41
M4
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