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The Role of Accounting Information Systems in Improving Financial Performance : An Applied Study Based on Statistical Learning Theory, Evidence from Saudi Arabia Financial Institutions

Journal of Administrative and Economics Science

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Title The Role of Accounting Information Systems in Improving Financial Performance : An Applied Study Based on Statistical Learning Theory, Evidence from Saudi Arabia Financial Institutions
 
Creator Al-Suwaiti, Ibrahim Mustafa
Zaidi, Saleh Mabrook
Al-Mihairat, Ahmed Ali
 
Description In this paper,the researchers have initially examined the relationship between quality accountinginformation Systems and the financial performance of banking institutions. Then in the second stage, theresearchers have proposed adata learning algorithm based on statistical learning theory to model and predictthe institutions’ financial performance. The primary data of the research were collected through a surveydistributed to the financial institution in AlQassim region of Saudi Arabia.After statistical analysis of thedata, the researchers were able to implement a new algorithm for classifying the banks into three categoriesaccording to their financial performance. The algorithm that is based on Support Vector Machines can alsobe used for predicting the financial performance of banking institutions.The results of the first part of thisresearch primarily show the effect of the quality of accounting information systems on the financialperformance of the banking institutions. The results of the second part show that the accuracy of the machinelearning algorithm for classifying and predicting the financial performance of banking institutions as was84%, which is a significantly high level.Keywords: Statistical learning theory,Support Vector Machines,machine learning algorithm, accountinginformation Systems.
 
Publisher Qassim University Academic Publishing and translation
 
Contributor —
 
Date 2017-03-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/1523
 
Source Journal Of Administrative And Economics Science; Vol 9, No 2
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/1523/1422
 
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