The main objective of this study is to assess the impact of artificial intelligence on the profitability of Jordanian commercial banks, with a particular focus on the role of accounting systems as a moderating variable. The study population consists of employees in Jordanian commercial banks, including financial managers, assistant financial managers, internal auditors, and financial employees, totaling 753 individuals. To achieve the research objectives, a descriptive analytical approach is employed, utilizing a questionnaire comprising 34 items to measure the different dimensions of the variables. The convenience sampling method is used to select and distribute the questionnaires, with a total of 350 questionnaires being distributed to members of the community. The response rate reached 83%, with 290 individuals providing responses and serving as the sample for the research. Statistical analysis is conducted using two software programs, namely SPSS (Version 25) and AMOS (Version 24). The research conducted yields a set of results, with the most significant findings being as follows: Firstly, there is a statistically significant impact, at a significance level of 0.05 or greater, of artificial intelligence on the profitability of Jordanian commercial banks. This impact is observed across various dimensions of artificial intelligence, including expert systems, neural networks, and genetic algorithms. Secondly, there is also a statistically significant effect, at a significance level of 0.05 or greater, of artificial intelligence on the efficiency of accounting systems in Jordanian commercial banks. Again, this effect is observed across the dimensions of expert systems, neural networks, and genetic algorithms. Additionally, the study found a statistically significant effect, at a significance level of 0.05 or greater, of the efficiency of accounting systems on the achievement of profitability in Jordanian commercial banks. Furthermore, the study identified a significant interaction effect, at a significance level of 0.05 or greater, between artificial intelligence and the efficiency of accounting systems in achieving profitability. In light of these findings, the study recommends that commercial banks in Jordan make use of expert systems offered by artificial intelligence to leverage knowledge from stored databases, thereby finding solutions to various problems and enhancing institutional performance and intellectual capital. This, in turn, will aid in the survival, continuity, and competitiveness of these banks within the banking business environment.