Özet:

The aim of this study was to identify the strategic effectiveness of accounting information systems in achieving security in the light of electronic commerce. The analytical descriptive method was used to select a simple random sample of (25%) of the total population of the study. The sample consisted of 309 respondents to the questionnaire which was used as a data collection tool. Three hundred questionnaires were valid for analysis. Nine questionnaires were rejected for failure to meet the requirements. The percentage of questionnaires recovered was valid for analysis by 97%, which is acceptable for achieving the objectives of the study. After conducting the statistical analysis, the study reached a number of results, the most prominent of which were: The level of strategic efficiency of accounting information systems in Jordanian commercial banks was medium, the problems that arise through the application of accounting information systems in Jordanian commercial banks were medium, And that the degree of personal practice of e-commerce in Jordanian commercial banks was medium. The study also found a statistically significant relationship at the level of significance (α = 0.05) for the strategic effectiveness of accounting information systems and achieving security in the light of electronic commerce. The study mentioned several recommendations, the most important of which was the need to activate the accounting information systems in various commercial banks in order to be able to practice control on these banks, manage to protect the customers' property and develop the work in these banks. Keywords: Strategic Effectiveness, Accounting Information Systems, Electronic Commerce, Reliability, Security.

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