Introduction
Accounting Information is naturally characterized with specific properties, governed by the
principles and policies approved and recognized as conventionally practices in accounting. Thus,
Accounting Information provides financial information translated into numbers, which are
formulated in the form of reports complying with its purposes. So, Installations can move
forward on their work through receiving the necessary support to carry out their activities and to
take the decisions necessary to achieve the requested goals.
In this regard, this point reflects the importance of the availability of Information Systems that
operate effectively and efficiently, in order to rationalize the administrative decisions in business 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.