Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size

An effective use of the Accounting Information System (AIS) facilitates firms to sustain their competitiveness by providing timely, accurate and reliable financial information for more informed business decisions. Despite extensive government efforts, the usage of AIS amongst the Small and Medium-si...

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Main Author:	Lutfi, Abd Alwali
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/7681/1/s95613_01.pdf https://etd.uum.edu.my/7681/2/s95613_02.pdf
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id	my-uum-etd.7681
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md Idris, Kamil Mohamad, Rosli
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Lutfi, Abd Alwali Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size
description	An effective use of the Accounting Information System (AIS) facilitates firms to sustain their competitiveness by providing timely, accurate and reliable financial information for more informed business decisions. Despite extensive government efforts, the usage of AIS amongst the Small and Medium-sized Enterprises (SMEs) in Jordan is relatively low and thus limiting the impact on firms‘ effectiveness. Furthermore, previous studies regarding the antecedents and impact of AIS usage are somewhat inconsistent. Thus, the purpose of this study was to propose an integrated model utilizing the Technological, Organizational, and Environmental (TOE) framework and the Resource-based View (RBV) theory to better explain the antecedents affecting AIS usage and its impact on AIS effectiveness amongst Jordanian SMEs. This study hypothesized seven factors affecting AIS usage based on the TOE framework. Meanwhile, RBV explained the relationship between AIS usage and AIS effectiveness as well as the moderating effects of environmental uncertainty and firm size on such relationships. Using the quantitative approach, this study employed a self-administered questionnaire survey on 741 owners of SMEs listed in the Amman Chamber Industry, of which 186 responses were usable for analysis (25% response rate). The Partial Least Squares (PLS) results revealed significant influence of compatibility (technological factor), owner/manager commitment and organizational readiness (organizational factors), as well as competitive pressure and government support (environmental factors) on AIS usage. Furthermore, compatibility demonstrated the strongest influence on AIS usage followed by competitive pressure. The results further demonstrated a positive and significant effect of AIS usage on AIS effectiveness. Finally, the findings only ascertained considerable moderating effect of firm size. Apart from extending the body of knowledge by providing a comprehensive model to explain how several interrelated factors influence AIS usage and its impact on AIS effectiveness, the results offer insights on how firms could improve the use of AIS for better firms‘ performance.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Lutfi, Abd Alwali
author_facet	Lutfi, Abd Alwali
author_sort	Lutfi, Abd Alwali
title	Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size
title_short	Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size
title_full	Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size
title_fullStr	Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size
title_full_unstemmed	Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size
title_sort	antecedents and impact of ais usage amongst jordanian smes : moderating effects of environmental uncertainty and firm size
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2017
url	https://etd.uum.edu.my/7681/1/s95613_01.pdf https://etd.uum.edu.my/7681/2/s95613_02.pdf
_version_	1747828253766189056
spelling	my-uum-etd.76812021-05-10T00:59:34Z Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size 2017 Lutfi, Abd Alwali Md Idris, Kamil Mohamad, Rosli Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting An effective use of the Accounting Information System (AIS) facilitates firms to sustain their competitiveness by providing timely, accurate and reliable financial information for more informed business decisions. Despite extensive government efforts, the usage of AIS amongst the Small and Medium-sized Enterprises (SMEs) in Jordan is relatively low and thus limiting the impact on firms‘ effectiveness. Furthermore, previous studies regarding the antecedents and impact of AIS usage are somewhat inconsistent. Thus, the purpose of this study was to propose an integrated model utilizing the Technological, Organizational, and Environmental (TOE) framework and the Resource-based View (RBV) theory to better explain the antecedents affecting AIS usage and its impact on AIS effectiveness amongst Jordanian SMEs. This study hypothesized seven factors affecting AIS usage based on the TOE framework. Meanwhile, RBV explained the relationship between AIS usage and AIS effectiveness as well as the moderating effects of environmental uncertainty and firm size on such relationships. Using the quantitative approach, this study employed a self-administered questionnaire survey on 741 owners of SMEs listed in the Amman Chamber Industry, of which 186 responses were usable for analysis (25% response rate). The Partial Least Squares (PLS) results revealed significant influence of compatibility (technological factor), owner/manager commitment and organizational readiness (organizational factors), as well as competitive pressure and government support (environmental factors) on AIS usage. Furthermore, compatibility demonstrated the strongest influence on AIS usage followed by competitive pressure. The results further demonstrated a positive and significant effect of AIS usage on AIS effectiveness. Finally, the findings only ascertained considerable moderating effect of firm size. Apart from extending the body of knowledge by providing a comprehensive model to explain how several interrelated factors influence AIS usage and its impact on AIS effectiveness, the results offer insights on how firms could improve the use of AIS for better firms‘ performance. 2017 Thesis https://etd.uum.edu.my/7681/ https://etd.uum.edu.my/7681/1/s95613_01.pdf text eng public https://etd.uum.edu.my/7681/2/s95613_02.pdf text eng public http://sierra.uum.edu.my/record=b1698831~S1 other doctoral Universiti Utara Malaysia Abduljalil, K., & Zainuddin, Y. (2015). Intrinsic and extrinsic motivation as attitude factors towards adoption of Accounting Information System (AIS) in Libyan SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 161-170. Abu Khadra, H., Al-Hayale, T., & Al-Nasir, N. (2012). 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Antecedents and impact of AIS usage amongst Jordanian SMEs : moderating effects of environmental uncertainty and firm size

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