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

Yaaqub Ahmed Hama Saeed, Rizgar Ali Ahmed

• 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.