Accounting Information Systems and Their Role in Accelerating Banking Operations

A Field Study on Alsahary Bank – Tripoli City

Abstract

This study aimed to analyze the impact of using accounting information systems (as an independent variable) on the speed of completing banking transactions (as a dependent variable), applied to Alsahary Bank in Tripoli. To achieve the study's objectives and test its hypotheses, the descriptive-analytical approach was adopted. The primary data collection tool was a questionnaire distributed to a sample of (87) administrative bank employees, of which (85) valid questionnaires were retrieved for analysis. The data were subjected to statistical analysis using the Statistical Package for the Social Sciences (SPSS). The study revealed a statistically significant impact of using accounting information systems on enhancing the speed of completing banking transactions, in addition to the system's high level of accuracy and reliability, which minimizes human errors. Based on these findings, the study recommended the continuous development of network infrastructure and the intensification of employee training programs to fully leverage the advanced features of the accounting system.