The Mediating Effect of Acceptance of Using AIS on the Relationship between the Accounting Information Systems and Financial Performance in Jordanian Companies

International Journal of Research and Innovation in Social Science (IJRISS) | Volume III, Issue VI, June 2019 | ISSN 2454–6186

The Mediating Effect of Acceptance of Using AIS on the Relationship between the Accounting Information Systems and Financial Performance in Jordanian Companies

Baker Akram Falah Jarah¹, Takiah Binti Mohd Iskandar²

¹Student Doctor of Philosophy in Accounting Faculty of Finance & Administrative Sciences, Al-Madinah International University/ Malaysia
²Al-Madinah International University/ Malaysia

Abstract:- The study aimed to establish the role acceptance of using AIS in the relationship between the timeliness and reliability in the AIS and financial performance in Jordanian companies. The study sample consisted of 85 from these Jordanian companies. This study analyzes the data using (SPSS) program. The results revealed a statistically significant relationship at the significance level (P≤0.05) between the acceptance of using AIS as mediating and timeliness and reliability AIS and financial performance in these Jordanian companies. Where the accounting information system used in our organization provides the reports requested by the external and internal parties in a timely manner and provides the information that the company needs in a timely manner, and stores and retrieves data easily without loss of time. Also, the accounting information system used in our organization helps maintain data integrity. Also, the accounting information system used provides reliable data and provides reliable financial reporting which is in compliance with laws and regulations.

Keywords: Acceptance of using AIS, Timeliness, Reliability, Financial Performance

I. INTRODUCTION

Accounting encompasses a system that presents information about a specific organization for the perusal of various groups of users. Users’ decisions on the course of action can indeed be facilitated by use accounting information. Accounting comprises a process and the records of accounting assist in the construction of financial statements. Meanwhile, the management is generally equipped with diverse areas of knowledge, in theory as well as in practice. In other words, theories, methodology and the applicable models embraced by management adhere to the principles that comprise a blend of scientific themes including management accounting, statistics, economics, and even psychology. For any company, the accounting information system which the company uses is a very vital system as it furnishes managers at various levels the necessitated information.

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