Assessing impact of the technological perspective of AIS quality on banking performance matrix

The banking industry has vital importance because it potentially affects all other businesses and industries. Intensive use of IT in banking industry has innovated the infrastructure, systems, and service style of such industry. Internet-based banking paradigm has different nature, applications, practises, education, and research. In accepting that premise, this paper has three purposes: 1) to advances the knowledge about IT-based banking by applying standards of the technology models to improve understanding of banking AIS; 2) to promote awareness among the accountants community about the new technological nature of banking AIS quality; 3) to survey the 13 Jordanian commercial banks (JCB) about how sophisticated IT infrastructure drives quality of AIS. It was found from the respondents that common and agreed standards are available at AIS infrastructure of JCB. The study also explored and identified four correlations with parameters of banking performance matrix.