The mediating role of technological vigilance between IT infrastructure and AIS efficiency

This study aimed to examine the mediating role of technological vigilance within commercial banks in Jordan in supporting the relationship between information technology (IT) infrastructure (hardware, software, network, security, maintenance, information quality, and interoperability) and Accounting Information Systems (AIS) efficiency. AMOS and Statistical Package of Social Science (SPSS) were used in order to screen and analyze the data collected from 161 financial and accounting managers within commercial banks in Jordan. The results indicated that technological vigilance mediates the relationship between IT infrastructure and AIS efficiency; it is based on the idea that the use of IT infrastructure, such as networks, hardware, and software to support business processes has a direct impact on the efficiency of AIS. Accordingly, this study recommends focusing on the role of IT infrastructure and the mediating role of technological vigilance in achieving AIS efficiency in Jordanian commercial banks. The originality of the study lies in its ability to address the role of IT infrastructure in increasing AIS efficiency, as well as its focus on the mediating role that technological vigilance. The study also has a novel contribution to the field by exploring the interconnectedness between technology, operational efficiency, and watchfulness. Through an in-depth analysis of empirical case studies, a deeper understanding of the interplay between these three variables was presented.