Accounting information system use in Jordanian companies: The antecedents and the outcomes

• Main Author: Al Bataineh, Ishraq Sultan
• Format: Thesis
• Language: English; English; English
• Published: 2024
• Subjects: T58.6-58.62 Management information systems; HD58.9 Organizational Effectiveness.; HF5601-5689 Accounting
• Online Access: https://etd.uum.edu.my/11265/1/permission%20to%20deposit-embargo%2024%20months-s901762.pdf; https://etd.uum.edu.my/11265/2/s901762_01.pdf; https://etd.uum.edu.my/11265/3/s901762_02.pdf; https://etd.uum.edu.my/11265/

Accounting Information Systems (AIS) play a pivotal role in enhancing the competitiveness of businesses by providing rapid, precise, and reliable financial data for informed decision-making. Despite governmental interventions, the adoption of AIS among Jordanian businesses remains relatively low, limiting its impact on overall performance. This study aims to investigate the influence of Chief Executive Officer (CEO) characteristics, technological factors, organisational factors, and environmental factors on AIS use in Jordanian companies across diverse industries with the control effect of firm size. The study also examines the impact of AIS use on both financial and nonfinancial performance. The Resource-Based View (RBV), the Diffusion of Innovation (DOI) theory, and the Technology–Organisation–Environment (TOE) framework serve as the foundation for the research framework. The study collected data using the Proportionate Stratified Random Sampling Technique, reaching across manufacturing, trade, and services sectors. A total of 700 questionnaires were distributed to CEOs in small, medium, and large companies in Jordan, with 315 responses received. The study used Partial Least Square Structural Equation Modelling (PLS-SEM), leveraging Smart PLS3 to analyse the data. Results indicate that CEO characteristics significantly influence AIS use, except for CEO trust in technology. Regarding technological factors, all aspects significantly impact AIS use except for relative advantage. Organisational and environmental factors exhibit a positive and significant effect on AIS use. Additionally, AIS use positively influences both financial and non-financial performance. Both theoretical and practical consequences are offered by the study in the form of the introduction of CEO characteristics in relation to AIS use. The study aids managers and practitioners in understanding the fundamental elements necessary for the adoption of AIS.