PREDICTORS AND CONSEQUENCES OF USING ACCOUNTING INFORMATION SYSTEM AMONG COMPANIES IN JORDAN: THE MODERATING ROLE OF RESISTANCE TO CHANGE
Abstract
Accounting information systems (AIS) are trendy technologies that can foster the reporting and auditing of financial reports. The AIS is widely used in developed economies, whereas its usage by developing countries is still limited. This study aims to examine the predictors and consequences of AIS usage (AISU) by SMEs in Jordan. The study proposed that service quality (SQ), system quality (SYSQ), perceived ease of use (PEOU), and perceived usefulness (PU) will have a positive effect on AISU, which in turn will positively affect business performance. Resistance to change (RTC) is proposed as a moderator. The study collected 201 responses using convenience sampling. The data were analyzed using SmartPLS. The findings showed that service quality, system quality, perceived ease of use, and perceived usefulness positively affected accounting information system usage. In addition, accounting information system usage positively affected business performance. Furthermore, resistance to change moderated the effect of perceived ease of use but not perceived usefulness on accounting information system usage. Decision-makers must simplify the process of accounting information system usage and conduct training courses to encourage users to use the accounting information system. This paper contributed to the understanding of accounting information systems in developing countries such as Jordan.
... A holistic theoretical comprehension of user behaviours within AIS is necessary by incorporating internal control quality. This study contributes to the current body of knowledge by extending the IS success model to be integrated with a vital AIS setting, which constitutes a substantial organisational portion (Daoud, 2023;Lutfi et al., 2022). In this regard, future studies could examine how internal control quality could support quality-oriented perspectives to enhance AIS usage, user satisfaction, and success viewpoints. ...
The main objective of this research is to investigate the impact of three different information system (IS) quality constructs, namely system quality, service quality, and information quality, as well as internal control quality, on both IS use and user satisfaction. The ultimate goal is to enhance the success of the information system. To achieve this goal, a quantitative approach using a survey questionnaire was employed to collect data from 111 respondents who are familiar with AIS use. The study utilized the Smart PLS-SEM to analyze the collected data and test the hypotheses. Additionally, the study proposed a theoretical model based on Delone and McLean's Information System (D&M IS) Success Model to support the findings. The results of the PLS-SEM analysis revealed that the paths leading from system quality to AIS utilization and information quality to AIS user satisfaction were not significant through direct correlations. However, all other links involving the IS success model were found to be significant according to the study outcomes. This research fills the gap in the limited theoretical understanding of AIS use and impact in Jordan and provides valuable contributions to existing IS literature, particularly in terms of identifying the determinants shaping the net benefits derived from AIS. The proposed model was validated in Jordanian companies implementing AIS, and the study can serve as a guide to underscore the importance of AIS. Finally, the study highlights some implications, acknowledges limitations, and presents prospects for subsequent research endeavors.
Purpose
The purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.
Design/methodology/approach
To test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).
Findings
Out of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.
Originality/value
This study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.
The Information Technology (IT) revolution that led to the development of cloud computing services and systems has brought numerous benefits to end users handling business through the Internet, particularly in the field of accounting information systems (AIS). Cloud-based accounting information systems (CB-AIS) enable firms to substantially reduce their investment in IT and have flexible access to an enormous group of current and scalable resources. CB-AIS enables small- and medium-sized enterprises (SMEs) to undertake basic bookkeeping responsibilities themselves instead of paying external auditors for the same services. In Jordan, however, current businesses are still in the infancy stage when it comes to CB-AIS adoption. Therefore, this study applied the Technology, Organization, and Environment model to examine CB-AIS adoption among SMEs in Jordan. Data collection was achieved using a structured survey questionnaire collected from 156 owners/managers of SMEs in Jordan through online means. The proposed research framework comprises six factors that influence intention to adopt CB-AIS (IACB-AIS). Based on the findings, the proposed hypotheses were supported in that the factors positively and significantly affect the IACB-AIS of SMEs in Jordan. Through examining an actual IACB-AIS case and highlighting the importance of its application, the study and its findings are expected to contribute to decision-makers and practitioners in the IT field.
Abstrack Increasing end-user satisfaction (EUS) on mobile-based AIS is influenced by an actual usage (AU). AU increases if Small Medium Enterprise managers feel the perceived ease of use (PEOU) and perceived usefulness (PU) of using mobile-based AIS. This study aims to (1) analyze the effect of PEOU and PU on AU, (2) analyze the effect of PEOU and PU on EUS on mobile-based AIS, (3) analyze the effect of AU on EUS on mobile-based AIS, and (4) analyze the effect of PEOU and PU to EUS on mobile-based AIS through AU. The results of this study are (1) PU has a positive effect on AU and PEOU has a negative effect on AU because to improve AU requires a guidebook that is easy to learn and the lack of ability to use system applications make it not easy, (2) PEOU and PU affect EUS on Mobile-based AIS but the most positive and dominant influence on EUS on mobile-based AIS is PU, (3) AU has a positive effect on EUS on mobile-based AIS, and (4) PEOU negatively affects EUS on mobile-based AIS through AU due to the use of AIS based on mobile, which is done repeatedly and for a long time is still unable to mediate PEOU and SME managers feel difficult to use the purchasing and sales system application to produce on time reports.
Accounting Information System (AIS) is a
platform in which the core concepts of accounting,
such as, recording, classifying, storing, safeguarding
and interpreting data and reporting accounting
information are performed by using various
standardized and customized software for better
financial control. A wide range of accounting software,
such as, Tally, Troyee, AccPac, Oracle Applications,
SAP, etc. are already being installed by various
organizations in Bangladesh. Through this study, we
wanted to know the determinants of employees’
acceptance of various AIS in Bangladesh, by applying
the Technology Acceptance Model (TAM). A total
number of 82 employees from four different companies
were provided with the structured questionnaires.
Finally, 80 questionnaires were accepted and encoded.
The results of the study are based on factors, such as,
PU, PEOU, ATU, BIU, and PBC as suggested by Davis
in his model known as TAM. All variables were
analyzed by using SMART PLS, which is a full-flagged
Structural Equation Modeling (SEM) tool. The result
shows that Perceived Behavioral Control (PBC)
significantly affects employees’ behavioral intention to
use AIS through mediated effect on PU and PEOU.
Hence, PBC is acting as a strong antecedent of the
latent variables PU and PEOU in Bangladesh.
Purpose
The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic.
Design/methodology/approach
The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used.
Findings
The empirical findings revealed all postulated hypotheses were accepted except H3 . Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected.
Originality/value
The results of the current research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis.
Purpose
This study aimed to evaluate the factors that determine an individual's decision to adopt human resources (HR) analytics. This study attempts to extend Unified Theory of Acceptance and Use of Technology - 2 (UTAUT2) to identify the lag rate in adoption.
Design/methodology/approach
Responses were obtained from 387 HR employees of the Banking Financial Services and Insurance (BFSI) sector in metropolitan cities of India through nonprobabilistic purposive sampling. The analysis was performed through hierarchical regression, structural equation modeling and moderation of resistance to change.
Findings
The results suggest that performance expectancy, hedonic motivation and data availability are endorsed by proponents of the intention to adopt HR analytics. In contrast, effort expectancy, social influence, quantitative self-efficacy and habits did not influence behavioral intention (BI). Additionally, the actual use behavior (UB) of HR analytics was determined by BI and facilitating conditions. Furthermore, the moderating effect of resistance to change is explored.
Practical implications
This study makes a significant contribution to the literature on the adoption of HR analytics. By appropriately concentrating on the adoption intention of HR analytics, organizations can intensify healthy employee relationships, thus encouraging the actual usage of HR analytics.
Originality/value
This study formulates a conceptual framework for the adoption of HR analytics that can be used by top management to formulate strategies for the implementation of HR analytics. Moreover, this study aimed to expand UTAUT2, emphasizing the concept of data availability and quantitative self-efficacy and examining the moderating role of resistance to change in the relationship between BI and UB.
In today’s competitive market, SMEs need to realize that accounting information system (AIS) can enhance management control effectiveness (MCE) - one of the areas necessary for their survival and success. This paper aimed to measure the influence of AIS success on MCE among SMEs of Yemen, a less developed country, as research and knowledge are very limited in such context. Data were collected from 315 SME owners and managers via a questionnaire. SmartPLS 3 software was employed for data analysis. The results concluded positive links between AIS success and MCE. Specifically, the results revealed that AIS information quality, system quality, and usage positively impact MCE; quality of information and system are essential drivers of AIS usage and satisfaction; user satisfaction positively influences AIS usage. Interestingly, the quality of service showed to be insignificant in the context of AIS. Moreover, user satisfaction showed no significant impact on MCE. This research is deemed one of the first to introduce empirical evidence on the influence of AIS success on MCE among SMEs in Yemen, as a less developed country context.
Purpose
Similar to education systems all over the world, during the COVID-19 pandemic, the Israeli education system shut its doors and moved to an online format. The present study aims to examine the relationship between Israeli teachers’ technological competence and their success in online teaching during the COVID-19 crisis.
Design/methodology/approach
The study is based on 383 teachers’ who responded to a questionnaire about a month and a half after the transition to online teaching due to the COVID-19 crisis.
Findings
The study revealed a significant, positive relationship between technological competence and success in online teaching. Further, the study found that resistance to change among teachers played a key role in teaching success, such that it moderated the association between technological competency and online teaching success. Theoretical and practical implications are suggested.
Originality/value
The present study contributes to both theory and practice with regard to the matter of successful online teaching among teachers. The study introduces vital factors – specifically, resistance to change and technological competence – which may predict successful online teaching in schools during times of crisis.
Most prior research has examined procrastination as a type of self-defeating behavior. The present research, however, focused on the social consequences of procrastination, by investigating how decisional leader procrastination as a leader trait affects others in the workplace. We specifically developed the argument that the way in which employees deal with changes plays a critical moderating role in the relationship between leader procrastination and employee innovation. More precisely, we hypothesized that decisional leader procrastination negatively impacts employee innovation, but only so for employees who are low (compared to high) in resistance to change. This prediction was tested in an experimental study (Study 1) and two double-source survey studies (Studies 2 and 3). In support of our prediction, the results showed that an indecisive leader indeed undermines the innovation of those employees who embrace—rather than resist—changes. Critically, however, our findings also illustrated that when being supervised by a decisive leader, these particular employees are actually most likely to bring forward the process of innovation. Theoretical and practical implications of our results are discussed.
The rapid evolution of technology and the increasingly integrated nature of Accounting Information Systems (AIS) in business provide opportunities for those who interact with these systems to act unethically. Accountants, as the managers of accounting information systems and gatekeepers of assets, records, and reporting, have a responsibility to understand and address ethical dilemmas related to these responsibilities in their organizations. A summary of AIS and ethics research calls attention to gaps in the literature and provides directions for future research. The ETHOs framework, which categorizes factors as environmental, technological, human, and organizational, provides a model for researchers to examine ethical issues related to the AIS functions of recordkeeping, reporting, and control.