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The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model

Manaf Al-Okaily (School of Business, Jadara University, Irbid, Jordan)
Rasha Alghazzawi (Department of Accounting, Princess Sumaya University for Technology, Amman, Jordan)
Abeer F. Alkhwaldi (Department of Management Information Systems, College of Business, Mutah University, Karak, Jordan)
Aws Al-Okaily (Graduate School of Business, Universiti Sains Malaysia, Penang, Malaysia)

Global Knowledge, Memory and Communication

ISSN: 2514-9342

Article publication date: 6 April 2022

Issue publication date: 20 November 2023




Recently, the increasing development of digital accounting systems has raised their effects on the quality of decision-making. Consequently, this research aims to evaluate the effects of digital accounting systems success factors on the advancement of decision-making quality in Jordanian banks.


The questionnaires were sent to 187 decision-makers who are actual users of digital accounting systems in Jordanian banks. A quantitative research approach was adopted to test the proposed research model based on the partial least squares-structural equation modeling method.


The empirical results of the current research revealed that data and information quality had a significant impact on the overall decision-making quality with the digital accounting systems, whereas system quality had an insignificant impact on it. The results empirical also confirmed that information quality has mediated the relationship between data and system quality and decision-making quality. Eventually, analytical decision-making culture has moderated the relationship between information quality and decision-making quality.


The current research will provide attractive implications and recommendations for practitioners, accounting managers and decision-makers about evaluating the effect of digital accounting systems on improving the decision-making quality in Jordanian banks.



Al-Okaily, M., Alghazzawi, R., Alkhwaldi, A.F. and Al-Okaily, A. (2023), "The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model", Global Knowledge, Memory and Communication, Vol. 72 No. 8/9, pp. 882-901.



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