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Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective

Manaf Al-Okaily (School of Business, Jadara University, Irbid, Jordan)
Abeer F. Alkhwaldi (Department of Management Information Systems, College of Business, Mutah University, Karak, Jordan)
Amir A. Abdulmuhsin (Department of Management Information Systems, College of Administration and Economics, University of Mosul, Mosul, Iraq)
Hamza Alqudah (Department of Accounting, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid, Jordan, and)
Aws Al-Okaily (Graduate School of Business, Universiti Sains Malaysia, George Town, Malaysia)

Journal of Financial Reporting and Accounting

ISSN: 1985-2517

Article publication date: 31 August 2022

Issue publication date: 21 March 2023

2643

Abstract

Purpose

The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified theory of acceptance and use of technology (UTAUT) with new related critical factors.

Design/methodology/approach

A quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS. Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis.

Findings

The outcome of the structural path revealed that performance expectancy, social motivation, COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users’ behavioral intention (BI) toward using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS.

Practical implications

The current research would be valuable for small- and medium-sized enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services are still deemed as an innovation.

Originality/value

To the best of the authors’ knowledge, the current study is the first academic paper that extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current research contributes to the academic knowledge on information technology information system adoption by considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and actual use of cloud-based AIS in Jordan.

Keywords

Citation

Al-Okaily, M., Alkhwaldi, A.F., Abdulmuhsin, A.A., Alqudah, H. and Al-Okaily, A. (2023), "Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective", Journal of Financial Reporting and Accounting, Vol. 21 No. 1, pp. 126-155. https://doi.org/10.1108/JFRA-12-2021-0476

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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