Reem Oqab Al- Khasawneh
This study has aimed at identifying the impact of the digital technologies like the internet of things, big data, block chain, and robotics on banking accounting systems. The study has also illustrated the role played by digital technologies in improving financial data quality since accounting processing and data storage, in which robotics and block chain technologies are used, are accurate; and access to data is easy. The researcher has used descriptive analysis in order to examine the previous studies on digital technologies as well as their impact on accounting and the challenges of using these techniques in banking accounting systems. The study has concluded that there is a high impact relationship between the use of technologies (internet of things, big data, block chain, and robot) in the banking transactions and accounting systems used by the Jordanian banks. In addition, the study has found that Jordanian banks which have trended towards the use of digital technologies in the accounting system, face various challenges including legislation, technical infrastructure, a lack of human resources, practically and academically qualified in the digital technologies, and a lack of knowledge of digital technologies among the clients.