Effect of the Characteristics of Banks and Insurance Jordanian Corporations on the Performance of IT Governance

Basheer Ahmad Khamees


This study aims to examine the effect of the Jordanian banks and insurance corporations characteristics on the performance of (IT) governance that informs accounting information systems. The population of this study includes all of the Jordanian banks and insurance corporations listed in Amman Stock Exchange during the year 2011. Accordingly, a questionnaire consists of (23) paragraphs was developed and distributed to (41) (CIOs) in these corporations, (33) valid questionnaires were collected, which representing (80.5%) of the distributed questionnaires.
To achieve the study objectives, different statistical techniques were used, such as descriptive statistics, correlation coefficients, T-test, factor analysis, along with multiple regression analysis techniques. The characteristics examined are company’s size, age, (IT) intensity, and the involvement of top managent in (IT).
The results show that there is a significant positive relationship between the participation of top management in (IT) and the (ITGP), and a negative relationship between (ITGP) and both the age of the company and the the (IT) intensity. However, the results did not reveal a significant relationship between (ITGP) and the company’s size.


Information Technology Governance, Accounting Information Systems, Company Characteristics, Information Technology Governance Performance.

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