Abstract
The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.
Highlights
The accounting information under the environmental uncertainty that recently affects the business environment became a more important issue (Cahyaningsih Kristilestari, 2019; Alikhani, Ahmadi, & Mehravar, 2013), where accounting information aims to achieve two basic functions, namely measurement in order to evaluate the actual conditions and to assist users in making decisions (Meiryani, Susanto, &Warganegara, 2019)
There is a positive influence of accounting information system (AIS) elements on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan
This study aims to investigate the influence of AIS elements in delivering the organization to a suitable decision-making process through the mediating effect of accounting disclosure
Summary
The accounting information under the environmental uncertainty that recently affects the business environment became a more important issue (Cahyaningsih Kristilestari, 2019; Alikhani, Ahmadi, & Mehravar, 2013), where accounting information aims to achieve two basic functions, namely measurement in order to evaluate the actual conditions and to assist users in making decisions (Meiryani, Susanto, &Warganegara, 2019). The accounting information under the environmental uncertainty that recently affects the business environment became a more important issue (Cahyaningsih Kristilestari, 2019; Alikhani, Ahmadi, & Mehravar, 2013), where accounting information aims to achieve two basic functions, namely measurement in order to evaluate the actual conditions and to assist users in making decisions The accounting information stemming from the accounting system, and as it is known, must enjoy high quality in accordance with the specific characteristics of the accounting information so that stakeholders can adopt it for the sake of making various decisions according to the needs of each one of them (Ganyam & Ivungu, 2019; Adebayo, Idowu, Yusuf, & Bolarinwa, 2013). Vokshi Nexhmie and Krasniqi (2017) noted that adopting a good accounting system leads to provide high-quality accounting information, the users can use it to make true decisions
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