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

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, li...

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التفاصيل البيبلوغرافية
المؤلف الرئيسي:	Al Bataineh, Ishraq Sultan
التنسيق:	أطروحة
اللغة:	eng eng eng
منشور في:	2024
الموضوعات:	T58.6-58.62 Management information systems HD58.9 Organizational Effectiveness. HF5601-5689 Accounting
الوصول للمادة أونلاين:	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
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id	my-uum-etd.11265
record_format	uketd_dc
spelling	my-uum-etd.112652024-08-29T04:13:19Z Accounting information system use in Jordanian companies: The antecedents and the outcomes 2024 Al Bataineh, Ishraq Sultan Hassan, Haslinda Mohamad Hsbollah, Hafizah College of Business (COB) College of Business T58.6-58.62 Management information systems HD58.9 Organizational Effectiveness. HF5601-5689 Accounting 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. 2024 Thesis https://etd.uum.edu.my/11265/ https://etd.uum.edu.my/11265/1/permission%20to%20deposit-embargo%2024%20months-s901762.pdf text eng 2026-05-23 staffonly https://etd.uum.edu.my/11265/2/s901762_01.pdf text eng 2026-05-23 staffonly https://etd.uum.edu.my/11265/3/s901762_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Hassan, Haslinda Mohamad Hsbollah, Hafizah
topic	T58.6-58.62 Management information systems HD58.9 Organizational Effectiveness. HF5601-5689 Accounting
spellingShingle	T58.6-58.62 Management information systems HD58.9 Organizational Effectiveness. HF5601-5689 Accounting Al Bataineh, Ishraq Sultan Accounting information system use in Jordanian companies: The antecedents and the outcomes
description	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.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Al Bataineh, Ishraq Sultan
author_facet	Al Bataineh, Ishraq Sultan
author_sort	Al Bataineh, Ishraq Sultan
title	Accounting information system use in Jordanian companies: The antecedents and the outcomes
title_short	Accounting information system use in Jordanian companies: The antecedents and the outcomes
title_full	Accounting information system use in Jordanian companies: The antecedents and the outcomes
title_fullStr	Accounting information system use in Jordanian companies: The antecedents and the outcomes
title_full_unstemmed	Accounting information system use in Jordanian companies: The antecedents and the outcomes
title_sort	accounting information system use in jordanian companies: the antecedents and the outcomes
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	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
_version_	1811772596639760384

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

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