Department of Accounting, Faculty of Economics and Political Science, Nalut University, Nalut, Libya.

Abstract

this paper aims at clarifying the role which the accounting information system play in development and improvement of the performance of Jumhouria Bank Main Branch. In realization of the objectives, a questionnaire form prepare to this end was designed and distributed to the bank under study. After having dealt with the theoretical themes which may be represented through the keyword which are ; accounting information systems,  performance development and improvement  the data obtained from the researched field was analyzed using  the simple correlation coefficients  as well as  the multiple linear  regression patterns .Thus contributed to reaching to a collection of findings on the light of which a set  of inferences were clarified, perhaps the most important are: The possibility generalization of the accounting information systems in their capacity as having  essential effect on development and improvement of the banking performance.