The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size

Abstract

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.