Abstract
Purpose – the purpose of this paper is to examine the extent to which Accounting information quality effect on banking performance. Design and Methodology – A primary survey was conducted on a sample of 54 managers who work in Libyan Banks, Tripoli City Finding – the result of this empirical study shows that accounting information system is positively associated with Information quality and mediates the indirect effect between the quality and banks performance. More specific, system usefulness has an intervening impact on the relationship between IQ and OP. while user satisfaction shows a great association with IQ but weak or low relation with OP compared with system usefulness. Research limitation – this paper was limited to the effect of IQ as an independent variable on AIS and OP on the Libyan banks. A cross-sectional study presented in this research can establish association but not causality. Keywords: Accounting Information System AIS, Information Quality IQ, Organization Performance OP, User Satisfaction US, System usefulness SU.