The Effect of Artificial Intelligence Using Neural Network in Estimating on An Efficient Accounting Information System: Evidence from Jordanian Commercial Banks

Neural networks is a new topic of great importance, because of the change that it causes in the performance in the accounting profession and the relevance of accounting information. Current study aims to examine the impact neural network on an efficient accounting information system on the Jordanian commercial banks. Collecting date for 13 Jordanian commercial banks listed on the Amman Stock Exchange. The primary was obtained using a questionnaire includes all employees in the accounting departments, internal auditors, and programmers. The study distributed (195) questionnaires to the entire sample members electronically. It is found that the neural networks used by Jordanian commercial banks contribute to increasing the efficiency of its accounting systems, and providing management with basic accounting information. Moreover, the neural networks used by Jordanian commercial banks are distinguished by their ability to analyze contribute to raising the efficiency and ability of workers to develop and progress, and provide management and stakeholders with information that is consistent with the needs of customers.