Improving the performance of accounting information systems of commercial banks in Jordan by using the balanced scorecard approach

The continuous development of information technology in the modern word affects the performance of Accounting Information Systems (AIS) in Jordanian business organizations, including commercial banks, in many respects, including: its objectives, strategies, nature of work and instruments that achieve its objectives. Hence, the traditional AIS needs to be reviewed since it requires new instruments to determine, measure and present accounting information in order to adapt to the requirements of modern technology and competition factors.The problem of this study stems from the ignorance of some commercial banks in Jordan about the impact of AIS on the level of banks' success in performing their various banking business, indicating that AIS is not used efficiently and effectively. Also, the problem stems from the great interest in AIS from other commercial banks in Jordan, although they are unable to take full advantage of AIS and what it can offer. With the prominent presence and effective role that could be played by companies of systems, programs and communications in Jordan in formulating the level of service performance of banks in Jordan, ignorance of AIS on the part of these commercial banks would negatively impact on their market share and effective performance, bilaterally, jointly, and their competitive position.Despite the argument of many commercial banks in Jordan that AIS is an important aspect of their daily operations, there are still some factors that limit the effectiveness of AIS performance. Hence, various critical problems emerged for the commercial banks, which are the main problems addressed by this study. First, specific ?