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




Information Technology, Representational Faithfulness of Accounting Information Systems, Bank Performance


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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How to Cite

Saeed, Y. A. H., & Ahmed, R. A. (2023). The Impact of Information Technology on the Performance of Commercial Banks Through the Faithful Representation of Accounting Information System. International Journal of Professional Business Review, 8(9), e01758.