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The purpose of this paper is to examine whether artificial intelligence (AI) increases data and information quality in the accounting and disclosure context.
Abstract
Purpose
The purpose of this paper is to examine whether artificial intelligence (AI) increases data and information quality in the accounting and disclosure context.
Design/methodology/approach
Data were collected from financial managers, who are working in listed Jordanian firms in the Amman Stock Exchange. SmartPLS software based on the Partial Least Squares Structural Equation Modeling approach was used to test hypotheses.
Findings
The empirical results reached the acceptance of all hypotheses, and this means that all hypothesized relationships were positive, as the impact of AI was positive on data and information quality in the accounting and disclosure context, and also the adoption of digital disclosure mediated the relationship between AI and the quality of financial data and information, and hence, all hypotheses were statistically supported in the context of Jordan.
Originality/value
This study broadened the literature by proposing a research model that defines some of the main factors for determining financial managers’ perceptions of issues with digital financial disclosure adoption and its impact on financial data and information quality. By illuminating the relevance of these issues in the presence of the mandate of digital disclosure, this study sheds some light on digital disclosure regulators in making future policies for digital disclosure adoption among the different sectors such as financial, service and industrial in the Jordanian context.
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Aws Al-Okaily, Ai Ping Teoh, Manaf Al-Okaily, Mohammad Iranmanesh and Mohammed Azmi Al-Betar
There is a growing importance of business intelligence systems (BIS) adoption in today’s digital economy age which is characterized by uncertainty and ambiguity considering the…
Abstract
Purpose
There is a growing importance of business intelligence systems (BIS) adoption in today’s digital economy age which is characterized by uncertainty and ambiguity considering the magnitude and influence of data-related issues to be solved in contemporary businesses. This study aims to investigate critical success factors that affect business intelligence efficiency based on the DeLone and McLean model in Jordanian banking industry.
Design/methodology/approach
A quantitative research method through a questionnaire was used to collect data from actual users who depend on business intelligence tools to make operational and strategic decisions in Jordanian banks. The data obtained were tested using the partial least squares–structural equation modeling approach.
Findings
The survey findings attest that system quality, information quality, user quality, user satisfaction and user performance are important factors and contribute to business intelligence efficiency in the Jordanian banking industry.
Practical implications
The findings gained from this work can help policymakers in Jordanian banks to improve the business intelligence success and organizational performance.
Originality/value
To the best of the authors’ knowledge, this study is the first of its kind to propose a theoretical model to assess drivers of BIS efficiency from the Jordanian banks’ perspective.
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Manaf Al-Okaily, Ali Abdallah Alalwan, Dimah Al-Fraihat, Abeer F. Alkhwaldi, Shafique Ur Rehman and Aws Al-Okaily
The increase in mobile telephone penetration has offered new opportunities for technology to improve payment operations all over the world. Little research has examined the issues…
Abstract
Purpose
The increase in mobile telephone penetration has offered new opportunities for technology to improve payment operations all over the world. Little research has examined the issues related to the decision-making (DM) of mobile payment systems usage in the Jordanian context. The purpose of this study is to examine the factors that may have an influence on the adoption of mobile payment systems. This study has empirically tested the expanded unified theory of acceptance and use of technology (UTAUT2) together with awareness (AW), trust (TR), security (SE) and privacy (PR) as independent variables to explain the mobile payment system adoption in Jordan.
Design/methodology/approach
In total, 270 employees participated in a field survey questionnaire from the public sector in Amman city, the capital city of Jordan. Data were analyzed through a quantitative approach of partial least squares–structural equation modeling.
Findings
The results mainly showed that the determinants of DM to use mobile payment system are price value, social influence, performance expectancy, AW and TR. All of these determinants explained 60.2% of the variation of DM. In total, 72.2% has been explained as the TR to use m-payment system by SE and PR. Furthermore, the results revealed that TR mediates the association between SE as well as PR and the DM to use mobile payment system.
Originality/value
Interestingly, these new variables were found to be important and contribute to the UTAUT2 model. Consequently, the decision-makers in the Central Bank of Jordan should consider all these factors when re-upgrading a Jordan Mobile Payment system in the near future.
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Manaf Al-Okaily, Hamza Alqudah, Anas Ali Al-Qudah, Naim S. Al-Qadi, Hamzah Elrehail and Aws Al-Okaily
Despite extensive discussion of this topic in the life and financial transactions of people, there is a lack of empirical evidence related to challenges and opportunities of…
Abstract
Purpose
Despite extensive discussion of this topic in the life and financial transactions of people, there is a lack of empirical evidence related to challenges and opportunities of digital financial inclusion sustainability in the existing literature. Accordingly, this study aims at investigating the factors that influence the diffusion rate of digital financial services.
Design/methodology/approach
In this study, the authors propose an integrated model by synthesising the extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) with the perceived security and perceived privacy as independent variables, as well as the financial awareness as the moderator variable. The survey was distributed to the potential users of digital financial services rather than the actual users. A total of 270 responses were analysed by a quantitative method of Partial Least Squares-Structural Equation Modelling (PLS-SEM).
Findings
The results indicated the significant role of the postulated hypotheses that behavioural intention to use digital financial services platforms is significantly and positively influenced by the subjective norm, performance expectancy, price value, perceived security and perceived privacy, whilst the financial awareness was found to moderate some specified relationships.
Originality/value
There are few studies on this topic for the Arabian context. The information presented in this article can be useful for professionals and researchers, and further, implications of the study are discussed.
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Keywords
Manaf Al-Okaily, Rasha Alghazzawi, Abeer F. Alkhwaldi and Aws Al-Okaily
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Manaf Al-Okaily, Abeer F. Alkhwaldi, Amir A. Abdulmuhsin, Hamza Alqudah and Aws Al-Okaily
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…
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.
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Aws Al-Okaily, Manaf Al-Okaily and Ai Ping Teoh
This paper aims to propose a theoretical extension of the information system success model (ISSM) to evaluate enterprise resource planning (ERP) success at an organizational level…
Abstract
Purpose
This paper aims to propose a theoretical extension of the information system success model (ISSM) to evaluate enterprise resource planning (ERP) success at an organizational level in Jordan. It explores whether information quality, system quality and service quality have a positive impact on both perceived usefulness and user satisfaction as antecedents of organizational impact.
Design/methodology/approach
A questionnaire was undertaken to gather data from chief information officers among Jordanian firms, with a total of 134 valid returns tested via partial least squares structural equation modeling.
Findings
The results showed that most of the research hypotheses proposed are empirically supported, with the exception of the influence of service quality on user satisfaction which was extremely low.
Originality/value
To the best of the authors’ knowledge, this is the first empirical work that measured ERP success from an organizational perspective in Jordan. It also provides insight into how the factor of perceived usefulness is incorporated into ISSM in the mandatory system case and its influences on organizational benefits.
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The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the…
Abstract
Purpose
The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the extended technology acceptance model (TAM).
Design/methodology/approach
The quantitative research approach with online surveys was used to collect data from 219 accounting managers among manufacturing SMEs in Jordan. To test the suggested research model, partial least squares structural equation modeling was used.
Findings
The findings indicated that all direct paths were found to be significant in the hypothesized directions. Ultimately, the results also revealed that perceived usefulness has mediated the relationship between perceived ease of use and intention to use AAT, and hence all direct and indirect hypotheses were accepted.
Originality/value
This research has successfully extended the TAM model in the context of AAT adoption among Jordanian manufacturing SMEs by including new factors along with the original factors of the TAM model, particularly in the postpandemic era.
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The purpose of this study is to investigate the antecedent factors influencing e-loyalty toward e-wallet payment apps in developing countries (e.g. Jordan). This study also…
Abstract
Purpose
The purpose of this study is to investigate the antecedent factors influencing e-loyalty toward e-wallet payment apps in developing countries (e.g. Jordan). This study also investigates the mediating role of perceived usefulness (PU) and the moderating role of electronic word of mouth (e-WOM) toward these apps.
Design/methodology/approach
An online questionnaire was used for data collection from 251 actual users of e-wallet payment apps. To estimate and test the research-proposed model, the partial least squares structural equation modeling (PLS-SEM) was employed.
Findings
The results mainly confirm that perceived trust (PT), perceived financial cost (PFC) and perceived ease of use were found to be determinants of PU; perceived security (PS), PT, PFC, perceived ease of use and perceived enjoyment (PE) were found to be determinants of e-satisfaction, whereas e-satisfaction and e-WOM were found to be determinants of e-loyalty toward e-wallet payment apps. Likewise, the results support the significant effect of the moderating effect of e-WOM. Conversely, the direct and indirect impact of PU and perceived health benefits (PHB) on e-satisfaction is not supported; therefore, hypotheses H4, H5 and H9 were rejected.
Originality/value
This study contributes to the understanding of the critical success factors underlying e-wallet apps during and post-COVID-19 era, which can help policymakers in banks and other financial institutions (service providers) to increase the diffusion rate of financial inclusion by the usage of e-wallet apps.
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Manaf Al-Okaily and Ayman Abdalmajeed Alsmadi
This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the…
Abstract
Purpose
This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.
Design/methodology/approach
This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.
Findings
The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.
Originality/value
This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.
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