This study investigates the impact of security, reliability, and assurance characteristics of electronic payment service systems on the effectiveness of accounting information systems (AIS) in Jordanian governmental institutions. Additionally, it examines the moderated effect of perceived...

This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic...

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92...

Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With...

One of the main tasks of the accounting information systems is to provide information users at all levels with reliable and easy-to-understand information to be used in planning and auditing activities at the required time and place. Changing conditions lead accounting information systems to...

The current study aimed at exploring the role of organizational culture in supporting better AIS outcomes from perspective of financial and accounting managers within SMEs in Jordan during the fiscal year 2021-2022. Independent variables of study (organizational culture) included (Involvement,...

The current research aims to unveil the interconnection between efectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI....

This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...

This study delves into the impact of open innovation on the performance of e-commerce, with moderation by accounting information systems (AIS) and artificial intelligence (AI). Data were gathered through a survey with 29 scale items adapted from established measures to assess seven crucial...

This study delves into the impact of open innovation on the performance of e-commerce, with moderation by accounting information systems (AIS) and artificial intelligence (AI). Data were gathered through a survey with 29 scale items adapted from established measures to assess seven crucial...

The main goal of this research is to explore the relationship between digitalized accounting information system (DAIS) and servitization (SERV). Alternatively, it aims to delve into the mediating role of sustainable innovation ecosystem (SIE) in the interlink between DAIS and SERV. More...

SAKTI is a treasury information system and financial report preparation newly implemented by the Ministry of Finance in 2022. The piloting phase has been conducted before official implementation to identify various challenges and the development of the application. The implementation of SAKTI...

Information systems have greatly enhanced companies’ capabilities to record, track, and measure performance. This study examines the factors influencing employees’ use of accounting information systems (AISs) in Sudan’s top five oil companies and investigates how these systems impact both...

This study investigates the impact of security, reliability, and assurance characteristics of electronic payment service systems on the effectiveness of accounting information systems (AIS) in Jordanian governmental institutions. Additionally, it examines the moderated effect of perceived...

The main goal of this research is to explore the relationship between digitalized accounting information system (DAIS) and servitization (SERV). Alternatively, it aims to delve into the mediating role of sustainable innovation ecosystem (SIE) in the interlink between DAIS and SERV. More...

This research explores the impact of blockchain technology on the quality of Accounting Information Systems (AIS) and subsequent business performance in Jordan's commercial banking sector. By surveying 388 participants from various banks, the study applies a quantitative methodology to assess...

Accounting information systems (AIS) are primarily designed to convert financial data into usable financial and management information. Their effectiveness or success, which shows the extent to which the requirements of their users are satisfied, is an essential factor in decision making....

Information systems have greatly enhanced companies' capabilities to record, track, and measure performance. This study examines the factors influencing employees' use of accounting information systems (AISs) in Sudan's top five oil companies and investigates how these systems impact both...

SAKTI is a treasury information system and financial report preparation newly implemented by the Ministry of Finance in 2022. The piloting phase has been conducted before official implementation to identify various challenges and the development of the application. The implementation of SAKTI...

The current study aimed at exploring the role of organizational culture in supporting better AIS outcomes from perspective of financial and accounting managers within SMEs in Jordan during the fiscal year 2021-2022. Independent variables of study (organizational culture) included (Involvement,...

One of the main tasks of the accounting information systems is to provide information users at all levels with reliable and easy-to-understand information to be used in planning and auditing activities at the required time and place. Changing conditions lead accounting information systems to...

Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With...

This study aims to analyse whether non-financial (NF) performance is influenced by accounting information system (AIS) quality and financial information (FI) quality/usefulness, and whether this influence increases in companies managed by women. Data of 381 Portuguese companies were subjected to...

In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the...

We investigate whether accounting information system quality has an impact on the level and efficiency of firms' investments. While firms' growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the...

Although accounting information systems (AIS) of firms are well-established, little is known about their effectiveness and the underlying sources essential to enhance the quality of accounting information system (QAIS). This research aims to identify the readily available resources that can be...

The aim of this paper is to provide empirical evidence about the effect of organizational competition (OC) as a contextual factor on the relationship between the effectiveness of information technology governance (ITG), which informs accounting information systems, and the financial performance...

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92...

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global...