installations, to assist management in solving problems faced by, as well as providing useful information for related decision-makers, which have a positive role in supporting the continuity of these installations. Therefore, this study is designated to indicate and analyze the role of accounting information in the Jordanian commercial banks, as well as to identify the efficiency and effectiveness of accounting information systems used and to highlight its benefits on the organizational decision-making, that will reflect positively on these companies and the community in general. 2- Problem and questions of the study
Like other business sectors, business Installations in Jordan have been affected by the successive developments in the international arena, which required the development of its performance through the provision of good information systems, that help management in making decisions properly and securely, in order to contribute effectively in the economic life. However, at the same time these installations have been "affected by many economic and social factors and dimensions prevailing in the region, which is reflected negatively on its performance ". Therefore, this study aims to demonstrate the role of accounting information systems and the factors influencing them, in order to identify some ways and means to activate its role in the rationalization of the organizational decisions in Jordanian business installations. The problem of the study is resumed in the following question