Abstract
Current study aimed at examining the role of AIS application in preserving financial performance of organizations during COVID19 pandemic. Depending on quantitative approach, study utilized a questionnaire built on likert scale which was distributed on (109) individuals within Jordanian organizations. Results of study indicated that accounting information systems contributed to the continuous follow-up and knowledge of the financial performance of the organizations during the pandemic period, which in turn supported the principle of correct and quick decision-making that is in the interest of shareholders, working individuals and customers by taking precautionary measures to ensure that the organization does not reach financial insolvency in view of financial data that together constitute the informational outputs of accounting information systems. This support was backed up with the moderating variable of accountants' experience, experience in this case managed to help accountants predict the coming situations and help the organization overcome the obstacles based on their previous experiences in similar situations. Study recommended the necessity of activating risk management strategies by organizations when facing crises and epidemics
Highlights
The Internet represented all the services and tools it provides, the ideal solution for communication and completion of work during the period of the Corona pandemic that stormed the world during the last quarter of the year 2019 and until this day from the year 2021 (He and Harris, 2020)
Majority of respondents were within age range of (39-45) years old forming (33.9%) of total sample, and their qualification was mainly (BA) forming (50%) of the sample, experience of majority of individuals who responded to the questionnaire was more than (15) forming (41.3%) of the sample
Results of study indicated that there was a positive impact of Accounting Information Systems (AIS) applications on financial performance of organizations through covid19 lockdown that was attributed to experience of accountants on dealing with applications like AIS
Summary
The Internet represented all the services and tools it provides, the ideal solution for communication and completion of work during the period of the Corona pandemic that stormed the world during the last quarter of the year 2019 and until this day from the year 2021 (He and Harris, 2020). The world's attention has turned to technology in all its forms and its dependence on the Internet to facilitate business and prevent the global economy from being affected by this pandemic and the resulting closures of many organizations as a way to prevent the spread of the virus further and reduce the number of infections and deaths to a minimum (Basu et al, 2020). As for the spread of an epidemic as a pandemic, it was so dangerous that governments were forced to close many of their sectors in the hope of controlling the spread and as an attempt to support the health sector in it to reduce the number of infections and avoid pressure on health sector institutions (Folger-Laronde et al, 2020)
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