The impact of business intelligence tools on sustaining financial report quality in Jordanian commercial banks
The objective of this study was to showcase the influence of Business Intelligence (BI) tools, such as Online Analytical Processing (OLAP), Extract, Transform, Load (ETL) processes, Data Mining (DM), Relational Database Management Systems (RDBMS), and Document Management Systems (DMS), on maintaining the quality of financial reports in Jordanian commercial banks listed on the Amman Stock Exchange. Two approaches were employed to achieve the research objectives: a descriptive-analytical approach involving the development of a questionnaire to gather primary data on the independent variables associated with BI tools (OLAP, ETL, DM, RDBMS, DMS), and an applied approach to evaluate the dependent variable represented by the sustainability of financial report quality, utilizing the financial statements of commercial banks listed on the Amman Stock Exchange from (2016 to 2021). Data analysis and hypothesis testing were conducted using statistical software (SPSS) through multiple regression analysis. The results of the statistical data analysis and input from the research community indicated that the sustainability of financial report quality, as a valuable asset for banks, relies on the utilization of Business Intelligence tools. IT professionals in commercial banks perceive a statistically significant impact of BI tools on maintaining the quality of financial reports. Consequently, the management of commercial banks listed on the Amman Stock Exchange should prioritize the effective utilization of Business Intelligence tools, as their potential lies in aiding the accounting process to achieve its objectives, which ultimately contribute to the sustainability of financial reports. By employing these tools accurately and efficiently in accounting practices, all stages of the accounting process can be influenced, enabling the transformation of available data into information that benefits decision-makers both internally and externally within the banking environment.
Alshehadeh, Abdul Razzak
Elrefae, Ghaleb Awad
Belarbi, Abdelhafid K.
Al-Khawaja, Haneen A.