Chapter 13: The Moderating Role of Trust and Commitment on the Relationship Characteristics AIS and the Improving Financial Performance in Jordanian Commercial Banks: A Literature Review

The accounting information system (AIS) is a vital tool for managers in the modern world who are trying to maintain a competitive edge in the face of quickening technological advancements, rising awareness, and demanding demands from clients and business owners. The study aimed to determine how features of AIS contributed to Jordanian commercial banks' improved financial performance. The objective of this study is to identify the factors that affect the characteristics of AIS. This study examines the effects of the AIS’s features on the financial performance of Jordanian commercial banks by review the literature. The study concluded a positive correlation between managerial and accountant knowledge and comprehension, decision-making, financial performance, and organizational resources. This study examines trust and commitment to the characteristics of AIS on the efficiency of financial performance in Jordanian commercial banks. It also studies the effect of suitability, accuracy, and understanding of financial information in the commercial banking sector.