The study aimed to identify the impact of Accounting Information Systems (AIS) reliability on enhancing the requirements of planning process at Jordanian Commercial Banks, and in order to achieve the objectives of the study the researcher implemented the descriptive analytical approach by reviewing the literature related to AIS and planning process requirements. Researcher also designed a questionnaire to target the executive managers, financial managers, and departments' heads at the (13) Jordanian commercial banks, where (145) questionnaires were distributed, recovered (122), and (118) of those were found to be valid for analysis. The study used the SPSS and the Multiple Regression test to reach the objectives of the study and test its hypotheses. The results indicate a major impact of AIS reliability on fostering the planning process requirements at the Jordanian commercial banks, and recommended the need of managements to focus on AIS to assist for the development of plans and policies related to the various activities, which may be practiced by management.

In 2023, the United Arab Emirates (UAE) Digital Government Strategy 2025 required government entities and companies to participate in transforming the country into a smart nation. The first phase named “digital transformation” focuses on digitizing all operations. As such, accounting information systems (AISs)—which collect, organize, and report financial data—must evolve in alignment with this vision. This study explores how professionals in the UAE’s government-owned aviation industry view AIS adaptation to meet national digital transformation goals. Data were gathered through semi-structured interviews with 17 AIS experts, each with at least two years of experience in both AIS and digital transitions. The responses were then open-coded into themes centered around the objectives, benefits, challenges, and organizational impacts of AIS transformation. The findings reveal that a variety of new technologies are being used. For example, blockchain is being applied to supply chains to enhance partner traceability. AI is being used to analyze large data sets, automate repetitive tasks, and integrate non-financial data, such as for fair value assessments, to support IFRS compliance. AI is also helping to improve GDPR compliance by identifying data vulnerabilities and triggering automated safeguards. Cloud computing is also being adopted to reduce idle capacity and offer scalable flexibility. Nevertheless, some challenges were noted, such as limited employee competence and resistance to adopting new systems.