The Role of Accountants in E-accounting Information Systems’ Lifecycle at the Jordanian Banking Sector
Reem Okab, Mohammed Ali Al-Oqool

Abstract
This study has aimed to identify the role of the accountants in the E-accounting information system lifecycle in the most important economic Jordanian sectors, which take advantage of the information technology in order to provide and invest the banking services; the banks seek to own software which can be developed in accordance with the development of the E- banking services as well as their needs of the data and reports. Such matter requires the participation of the accountants in the E-accounting information system lifecycle, contributing to achieve various advantages such as the reduction of the risks related to the systems as well as the appropriateness of the accounting information systems. The study identifies the role of the accountants in the main activities in the E-accounting information system lifecycle. The study has concluded that the accountants play a role in the different stages of the E-accounting information system lifecycle. Furthermore, it has found that the accountants faced various limitations hindering their participation; such limitations include a lack of skill and knowledge related to the information technology.

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