In this research, we look at the antecedents of accounting information system (AIS) usage and their impact on the effectiveness of AIS. Therefore, drawing upon the resource-based view (RBV) and the technology–organization–environment (TOE) framework, we propose an integrated model to investigate the precursors and impacts of AIS utilization among Jordanian small and medium-sized enterprises (SMEs). The model so proposed incorporates the usage of AIS and its performance aspects into one framework. The current research utilized a self-administered questionnaire survey to collect data. Using data drawn from 186 respondents, the research model was verified empirically in the context of Jordanian SMEs. The findings revealed that compatibility, competitive pressure, organizational readiness, the commitment of the owners/managers and government supports have exerted a significant influence on the usage of AIS. In addition, the results demonstrated that AIS usage significantly influenced the effectiveness of AIS. In addition, firm size moderated the effect of AIS usage on AIS effectiveness. The findings of the current study afford insights as to how firms might garner improved usage of an AIS to gain better firm performance and provide contributions to the small but developing stream of research examining both antecedents and impacts of IS/IT usage.
AbdullahN. A. H., AhmadA. H., ZainudinN., & RusR. M. (2019). Predicting financially distressed small-and medium-sized enterprises in Malaysia. Global Business Review, 20(3), 627–639.
2.
Abu KhadraH., Al-HayaleT., & Al-NasirN. (2012). Contingent effects of system development life cycle critical success factors on accounting information system effectiveness: Using balance scorecard perspectives—Empirical study applied on the Jordanian industrial companies. International Journal of Information Technology Project Management (IJITPM), 3(2), 38–61.
3.
AcarE., KocakI., SeyY., & ArditiD. (2005). Use of information and communication technologies by small and medium-sized enterprises (SMEs) in building construction. Construction Management and Economics, 23(7), 713–722.
4.
AhmadM., AyasraA., & ZawaidehF. (2013). Issues and problems related to data quality in AIS implementation. International Journal of Latest Research in Science and Technology, 2(2), 17–20.
5.
AliA., RahmanM., & IsmailW. (2012). Predicting continuance intention to use accounting information systems among SMEs in Terengganu, Malaysia. International Journal of Economics and Management, 6(2), 295–320.
6.
AlkhaterN., WaltersR., & WillsG. (2018). An empirical study of factors influencing cloud adoption among private sector organisations. Telematics and Informatics, 35(1), 38–54. http://dx.doi.org/10.1016/j.tele.2017.09.017
7.
Al-OkailyM., LutfiA., AlsaadA., TaamnehA., & AlsyoufA. (2020a). The determinants of digital payment systems’ acceptance under cultural orientation differences: The case of uncertainty avoidance. Technology in Society, 63, 1–15, 101367. https://doi.org/10.1016/j.techsoc.2020.101367
8.
Al-OkailyM., AlqudahH., MatarA., LutfiA. A., & TaamnehA. (2020b) Dataset on the acceptance of e-learning system among universities students' under the COVID-19 pandemic conditions. Data in Brief, 32, 106–176.
9.
Amman chamber of Industry [ACI]. Annual Report. Available online: http://www.aci.org.jo/page/industrial_directory.aspx(accessed on 20 October 2020).
10.
AremuA. Y., ShahzadA., & HassanS. (2019). The empirical evidence of enterprise resource planning system adoption and implementation on firm’s performance among medium-sized enterprises. Global Business Review. https://doi.org/10.1177/0972150919849751
11.
AstutieY. P., & FananiB. (2015, August 17–20). The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java, Indonesia. International Conference on Accounting Studies (ICAS). Thistle Johor Bahru Hotel, Johor, Malaysia. http://repo.uum.edu.my/17597/1/431-ICAS2015%20431-439.pdf
12.
Bordonaba-JusteV., Lucia-PalaciosL., & Polo-RedondoY. (2012). The influence of organizational factors on e-business use: Analysis of firm size. Marketing Intelligence & Planning, 30(2), 212–229.
13.
BruwerJ. P., & SmitY. (2015). Accounting information systems—A value-adding phenomenon or a mere trend? The situation in Small and Medium financial service organizations in the Cape Metropolis. Expert Journal of Business and Management, 3(1), 38–52.
14.
CaldeiraM. M., & WardJ. M. (2003). Using resource-based theory to interpret the successful adoption and use of information systems and technology in manufacturing small and medium-sized enterprises. European Journal of Information Systems, 12(2), 127–141.
15.
ChenhallR. H. (2007). Theorizing contingencies in management control systems research. In ChapmanC. S., HopwoodA. G., & ShieldsM. D. (Eds.), Handbooks of management accounting research (vol. 1, pp. 163–205). Elsevier Great Britain.
16.
DamanpourF., & SchneiderM. (2006). Phases of the adoption of innovation in organizations: Effects of environment, organization and top managers. British Journal of Management, 17(3), 215–236. https://doi.org/10.1111/j.1467-8551.2006.00498.x
17.
DaoudL., & IbrahimM (2019). Antecedents and impacts of electronic procurement usage among Jordanian large firms. Journal of Advanced Research in Business and Management Studies, 14(1), 52–65.
18.
de GuineaA. O., KelleyH., & HunterM. G. (2005). Information systems effectiveness in small businesses: Extending a Singaporean model in Canada. Journal of Global Information Management (JGIM), 13(3), 55–79.
19.
DeLoneW. H. (1981). Firm size and the characteristics of computer use. MIS Quarterly, 5(4), 65–77.
20.
DytR., & HalabiA. K. (2007). Empirical evidence examining the accounting information systems and accounting reports of small and micro business in Australia. Small Enterprise Research, 15(2), 1–9. https://doi.org/10.5172/ser.15.2.1
21.
Ein-DorP., & SegevE. (1978). Organizational context and the success of management information systems. Management Science, 24(10), 1064–1077.
22.
ElbashirM. Z., CollierP. A., & SuttonS. G. (2011). The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems. The Accounting Review, 86(1), 155–184.
23.
EsmerayA. (2016). The impact of accounting information systems (AIS) on firm performance: Empirical evidence in Turkish small and medium-sized enterprises. International Review of Management and Marketing, 6(2), 233–236.
24.
FitriatiA., & MulyaniS. (2015). Factors that affect accounting information system success and its implication on accounting information quality. Asian journal of information technology, 14(5), 154–161.
25.
Global Information Technology Report (GITR). (2012). http://www3.weforum.org/docs/Global_IT_Report_2012.pdf
26.
HamS., Gon KimW., & JeongS. (2005). Effect of information technology on performance in upscale hotels. International Journal of Hospitality Management, 24(2), 281–294.
27.
HairJ. F., BlackW. C., BabinB. J., & AndersonR. E. (2010). Multivariate data analysis (7th ed). Prentice Hall.
28.
HairJ. F., HultJ. G. T. M., RingleC. M., & SarstedtM. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publications.
29.
HairJ. F., RingleC. M., & SarstedtM. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–151.
30.
HairJ. F., RingleC. M., & SarstedtM. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long Range Planning, 46(1–2), 1–12.
31.
HameedM. A., & CounsellS. (2014). Establishing relationships between innovation characteristics and IT innovation adoption in organizations: A meta-analysis Approach. International Journal of Innovation Management, 18(1), 1–41. https://doi.org/10.1142/S1363919614500078
32.
HarashE., Al-TimimiS., & RadhiA. H. (2014). The influence of accounting information systems (AIS) on performance of small and medium enterprises (SMEs) in Iraq. Journal of Business & Management, 3(4), 48–57.
33.
HenselerJ. (2012). PLS-MGA: A non-parametric approach to partial least squares-based multi-group analysis. Conference Paper. https://research.utwente.nl/en/publications/pls-mga-a-non-parametric-approach-to-partial-least-squares-based-
34.
HenselerJ., & FassottG. (2010). Testing moderating affects in PLS path models: An illustration of available procedures. In EspositoV. E., ChinW., HenselerJ., & WangH. (Eds.), Handbook of partial least squares (pp. 713–735). Springer.
35.
HenselerJ., RingleC. M., & SinkovicsR. R. (2009). The use of partial least squares path modeling in international marketing. In SinkovicsR. R., & GhauriP. N. (Eds.), New challenges to international marketing (pp. 277–319). Emerald Group Publishing Limited.
36.
HullandJ. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20(2), 195–204.
37.
IsmailN. A. (2009). Factors influencing AIS effectiveness among manufacturing SMEs: Evidence from Malaysia. The Electronic Journal of Information Systems in Developing Countries, 38(10), 1–19.
38.
IsmailN. A., & ZinR. M. (2009). Usage of accounting information among Malaysian Bumiputra small and medium non-manufacturing firms. Journal of Enterprise Resource Planning Studies, 2009(2009), Article ID 101113, 1–7. https://ibimapublishing.com/articles/JERPS/2016/101113/101113.pdf
39.
IsmailN. A., & KingM. (2007). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business, 1(1–2), 1–20.
40.
IsmailW., & MokhtarM. Z. (2016). Application of TOE framework in examining the factors influencing pre- and post-adoption of CAS in Malaysian SMEs. International Journal of Information Technology and Business Management, 49(1), 26–37.
41.
IsmailW., & AliA. (2013). Conceptual model for examining the factors that influence the likelihood of computerized accounting information system (CAIS) adoption among Malaysian SMEs. International Journal of Information Technology and Business Management, 15(1), 122–151.
42.
KhairiM. S., & BaridwanZ. (2015). An empirical study on organizational acceptance accounting information systems in Sharia banking. The International Journal of Accounting and Business Society, 23(1), 97–122.
43.
KhassawnehA. A. L. (2014). The influence of organizational factors on accounting information systems (AIS) effectiveness: A study of Jordanian SMEs. International Journal of Marketing and Technology, 4(10), 36–46.
44.
KouserR., e RanaG., & ShahzadF. A. (2011). Determinants of AIS effectiveness: Assessment thereof in Pakistan. International Journal of Contemporary Business Studies, 2(12), 6–21.
45.
LeesJ. D. (1987). Successful development of small business information systems. Journal of Systems Management, 38(9), 32–39.
46.
LussierR. N., & HalabiC. E. (2010). A three-country comparison of the business success versus failure prediction model. Journal of Small Business Management, 48(3), 360–377.
47.
LutfiA. A., IdrisK. M., & MohamadR. (2016). The influence of technological, organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. International Journal of Economics and Financial Issues, 6(7S), 240–248.
48.
LutfiA. A., IdrisK. M., & MohamadR. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of environmental uncertainty. Journal of Advanced Research in Business and Management Studies, 6(1), 24–38.
49.
MacGregorR., & VrazalicL. (2006). E-commerce adoption barriers in small businesses and the differential effects of gender. Journal of Electronic Commerce in Organizations, 4(2), 1–24.
50.
MahmoodM. A., HallL., & SwanbergD. L. (2001). Factors affecting information technology usage: A meta-analysis of the empirical literature. Journal of Organizational Computing and Electronic Commerce, 11(2), 107–130.
51.
MbelwaL. (2015). Factors influencing the use of accounting information in Tanzanian local government authorities (LGAs): An institutional theory Approach. The public sector accounting, accountability and auditing in emerging economies, Research in Accounting in emerging Economies, Vol. 15, pp. 143–177. Emerald Group Publishing Limited, https://doi.org/10.1108/S1479-356320150000015006
52.
NapitupuluI. H. (2020). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from rural banks in Indonesia. Global Business Review, 1–23. https://doi.org/10.1177/0972150920919845
53.
OwoseniA., & TwinomurinziH. (2018). Mobile apps usage and dynamic capabilities: A structural equation model of SMEs in Lagos, Nigeria. Telematics and Informatics, 35(7), 2067–2081.
54.
ParkerC., & CastlemanT. (2007). New directions for research on SME-e-business: Insights from an analysis of journal articles from 2003 to 2006. Journal of Information Systems and Small Business, 1(1/2), 21–40.
55.
PeterafM. A. (1993). The cornerstones of competitive advantage: A resource-based view. Strategic management journal, 14(3), 179–191.
56.
PetterS., DeLoneW., & McLeanE. R. (2013). Information systems success: The quest for the independent variables. Journal of management information systems, 29(4), 7–62.
57.
PicotoW. N., BélangerF., & Palma-dos-ReisA. (2014). An organizational perspective on m-business: Usage factors and value determination. European Journal of Information Systems, 23(5), 571–592.
58.
RamanathanR., RamanathanU., & HsiaoH. L. (2012). The impact of e-commerce on Taiwanese SMEs: Marketing and operations effects. International Journal of Production Economics, 140(2), 934–943.
59.
RamliA. (2013). Usage of, and satisfaction with, accounting information systems in the hotel industry: The case of Malaysia(Unpublished doctoral dissertation). University of Hull, Kingston upon Hull, England. https://hydra.hull.ac.uk/resources/hull:7180
60.
RaymondL. (1990). Organizational context and information systems success: A contingency approach, Journal of Management Information Systems, 6(4), 5–18. https://doi.org/10.1080/07421222.1990.11517869
61.
RivardS., RaymondL., & VerreaultD. (2006). Resource-based view and competitive strategy: An integrated model of the contribution of information technology to firm performance. The Journal of Strategic Information Systems, 15(1), 29–50.
62.
RobbinsS. P. (1990). Organizational theory: Structure, design and applications(3rd ed.). Prentice Hall.
63.
SaeidiH. (2014). Impact of accounting information systems (AIS) on organizational performance: A case study of TATA Consultancy Services (TCS)-India. UTC Journal of Management and Accounting Studies, 1(1), 412–417. http://uctjournals.com/archive/ujmas/2014/Sep/2.pdf
64.
SederaD., GableG., & ChanT. (2003). ERP success: Does organization size matter. Proceedings of the 7th Pacific Asia Conference on Information Systems (PACIS) (pp. 1075–1088). https://www.academia.edu/11392247/ERP_success_Does_organisation_Size_Matter
65.
SmiratB. Y. A. (2013). The use of accounting information by small and medium enterprises in south district of Jordan. Research Journal of Finance and Accounting, 4(6), 169–175.
66.
SonD. D., MarriotN., & MarriotP. (2006). Users’ perceptions and uses of financial reports of small and medium companies in transitional economies: Qualitative evidence from Vietnam. Qualitative Research in Accounting Management, 3(30), 218–235. https://doi.org/10.1108/11766090610705416
67.
TornatzkyL. G., & FleischerM. (1990). The processes of technological innovation. Lexiton Books.
68.
VenkateshV., SykesT. A., & ZhangX. (2011). ‘Just what the doctor ordered’: A revised UTAUT for EMR system adoption and use by doctors. Paper presented at the 44th Hawaii International Conference on System Sciences (HICSS). pp. 1–10, Kauai, HI.
69.
WadeM., & HullandJ. (2004). Review: The resource-based view and information systems research: Review, extension, and suggestions for future research. MIS Quarterly, 28(1), 107–142.
70.
ZhuK., & KraemerK.L. (2005). Post-adoption variations in usage and value of e-business by organizations: Cross-country evidence from retail industry. Information Systems Research, 16(1), 61–84.
71.
ZhuK., KraemerK. L., & XuS. (2006). The process of innovation assimilation by firms in different countries: A technology diffusion perspective on e-business. Management Science, 52(10), 1557–1576.
