The Role of Employee Empowerment in Supporting Accounting Information Systems Outcomes: A Mediated Model

Abstract

The current research study was carried out to explore the mediating influence of management awareness on the relationship between employee empowerment and accounting information systems (AIS) outcomes. A quantitative approach was adopted through the distribution of an online questionnaire to (97) financial managers and accounting managers within banks in Jordan. SPSS was used in order to analyze the primary data, and it was seen that management awareness mediates the relationship between employee empowerment and AIS outcomes, which is attributed to the fact that management needs to be aware of organizational goals and the financial information needed to achieve these goals. This includes an understanding of the latest accounting technology that is available to assist in this process. Additionally, management needs to be aware of the costs associated with the implementation of new systems, and any potential risks that could arise. By being actively involved in the implementation and decision-making process, management can ensure that AIS is efficient and produces the desired results. Finally, management should ensure that appropriate user training is available for all users of the information system. This ensures that the system can be utilized in the most efficient manner possible and produces the desired financial results. This study recommended the need to utilize integrated cloud-based systems to increase the availability of information and reduce the need for manual data entry. Further recommendations were presented in the study.