Does AIS usage matter in SMEs performance? an empirical investigation under digital transformation revolution
| Date | 14 June 2023 |
| Pages | 125-137 |
| DOI | https://doi.org/10.1108/IDD-08-2022-0072 |
| Published date | 14 June 2023 |
| Subject Matter | Library & information science,Library & information services,Lending,Document delivery,Collection building & management,Stock revision,Consortia |
| Author | Manaf Al-Okaily |
Does AIS usage matter in SMEs performance?
an empirical investigation under digital
transformation revolution
Manaf Al-Okaily
School of Business, Jadara University, Irbid, Jordan
Abstract
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.
Keywords Information systems, Accounting systems, AIS usage, Jordanian SMEs, TAM, COVID-19 Era
Paper type Research paper
1. Introduction
High-tech informationsystems (IS) are operated on enterprises
worldwide to facilitate business processes and achieve
organizationalgoals (Al-Okaily and Al-Okaily, 2022). Applying
IS or information technology(IT) in an enterprise is considered
an attempt to improve the quality, efficiency and effectiveness
of institutional management practices (Al-Adwan et al., 2022;
Monteiro and Cepêda, 2021). Managers and practitioners
have realized that IS is a critical component in defeating
different problems and challenges encountered by enterprises
(Al-Adwan et al.,2022;Al-Hattami, 2022). In addition, ISs
help in reducing the geographical distances,allowing personnel
to be more effective, which is reflected in the enhancement
of the administrative activities, processes and information
management, thus resulting in a positive effect on the
competitiveness and productivity level of the enterprises.
According to Aparicio et al. (2019), IS/IT usage is a vital
condition forsuccess.
Accounting information systems (AIS) are considered
among the important intelligent systems for enterprises in
terms of contributing to the business integration, control
activities and administration of businessoperations (Al-Qudah
et al., 2022a;Ibrahim et al., 2020). The enterprises played
critical a role in accelerating the pace of the use of AIS and its
various accounting and financial applications. In this regard,
AIS is recognized as an effective computerized IS tool that
facilitatesthe data collection, categorizing,managing, analyzing
and providing information for decision-making parties
(Alkhwaldi and Absulmuhsin, 2021;Nguyen and Nguyen,
2020). On other hand, according to Al-Hattami (2021),AIS
seeks to providefinancial information accountingreports for the
decision-making process and exterior and interior stakeholders
(e.g. accountants, managers, consultants and investors) to
achieveorganizational performance.
Small and medium-sized enterprise (SMEs) are considered
to be one of the foremost contributors to the economic growth
of developing countries, including Jordan (Ibrahim et al.,
2020). In the same time, the use of IT/IS and AIS in particular
introduced as the successfactors in the context of SMEs which
contributes to streamlining the delivery of accounting
information for decision-making parties (Aji et al., 2020;
Ibrahim et al.,2020;ILO, 2020). Therefore, sufficient and
high-quality for implementationof AIS in the context of SMEs
is crucial in achieving the organizational objectives. Most
recently, the use of IT/IS has been deemed a life-sustainingtool
for crisis management as COVID-19 pandemic by enhancing
the communicationsand service delivery (Alhomdy et al.,2021;
Alkhwaldi and Absulmuhsin, 2021). Consequently, the World
Health Organization (WHO) advised to use of online IT/IS in
different sectors that are likely to contribute to reduce the
coronavirus cases (Alomari,2020;Nguyen, 2021;Chayomchai
et al., 2020). A large body of research literature has identified
critical factors that foster successful AIS system
implementation. Meanwhile, researchers have focused on
several aspects of AIS effectiveness on the organizational level
The current issue and full text archiveof this journal is available on Emerald
Insight at: https://www.emerald.com/insight/2398-6247.htm
Information Discovery and Delivery
52/2 (2024) 125–137
© Emerald Publishing Limited [ISSN 2398-6247]
[DOI 10.1108/IDD-08-2022-0072]
Received 2 August 2022
Revised 30 January 2023
Accepted 12 May 2023
125
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