Financial Information Systems and their Role in Achieving Financial Sustainability An Analytical Study of the Opinions of a Sample of Employees in Commercial Banks

الملخص

Abstract. This study aims to analyze the role and dimensions of financial information systems (FIS) in achieving the financial sustainability of commercial banks. The researcher analyzed data from a questionnaire distributed to 250 employees of commercial banks. Based on rigorous scientific principles, the analysis focused on how FIS impacts the financial sustainability of these banks. The study sought to determine the relationship and correlation between FIS (the independent variable) and financial sustainability (the dependent variable). To achieve this, the researchers used SPSS and Amos V25 software. The results, collected through a specially designed questionnaire, revealed a correlation and influence between the dimensions of the independent variable (such as user efficiency, internal controls, hardware and software, system security, and senior management policies) and financial sustainability. One of the most important recommendations is to provide material and non-material incentives to employees in economic institutions, whether they are internal auditors or users of FIS, to enhance their sense of responsibility and encourage them to recognize the importance of their role within the organization