The Impact of Information Technology on the Performance of Commercial Banks Through the Faithful Representation of Accounting Information System

• Autores: Yaaqub Ahmed Hama Saeed, Rizgar Ali Ahmed
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 9, 2023 (Ejemplar dedicado a: Continuous publication; e03539)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i9.1758
• Enlaces
  • Texto completo (pdf)
• Resumen

  • Purpose: The aim of this study is to investigate the impact of IT on banking performance through RF of AIT.

      Theoretical framework: Business companies and institutions strive to work in a shorter amount of time, which makes information technology an important and necessary way to reach their goals and develop their business day by day.  It assumes that they have a positive and significant impact on performance.

      Methodology: Data on five major banks in the Kurdistan Region of Iraq has been gathered. An ARDL model for estimation has been used.

      Findings: It is revealing that both IT and RF jointly have a significant impact on performance in the short and long run by 97% and 109%, respectively.

      Research, Practical & Social implications: banks adopt IT in order to compete in the market and improve the skills of their employees through training on advanced IT and facilities.

      Originality: This study examined and identified the performance of commercial banks in the shed of AIS through RF. Beside of the impact of AIS; RF has a great role in performance and AIS as well.

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