The role of organizational antecedents in fostering accounting intelligence adoption: The mediating influence of organizational culture

Abstract

BACKGROUND: The insurance sector in Jordan stands to gain significant benefits from the adoption of Accounting Intelligence (AI) systems, which can transform decision-making processes, enhance operational efficiency, and elevate customer satisfaction. OBJECTIVE: This study investigates the mediating role of organizational culture in the relationship between three key organizational factors—top management support (TMS), information technology (IT), and organizational size (OS)—and AI system adoption (AIA) in Jordan’s insurance companies. METHODS: Using a quantitative approach, the study surveyed 274 employees from Jordanian insurance companies. The data was analyzed using structural equation modeling (SEM) and confirmatory factor analysis (CFA) to assess the study’s hypotheses and ensure data reliability and validity. RESULTS: The findings revealed substantial support for the relationships between TMS, IT, OS, and organizational culture (ORC). Additionally, organizational culture emerged as a mediating factor influencing AI system adoption (AIA) adoption. However, certain direct relationships, such as ORC and AIA, and the mediating role of organizational culture in the relationship between IT and AIA, were context-dependent and lacked support. IMPLICATIONS: Organizational culture plays a critical role in mediating the relationship between key organizational factors and AIA in Jordan’s insurance sector.