Determinants of Digital Accounting Information Systems: The Moderating Role of IT Infrastructure
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This study aims to examine the effects of system quality, information quality, and service quality on individual performance, which in turn affects the organizational performance by extending DeLone and McLean success model in the Jordanian context. To achieve the study aims, a quantitative research method was applied to collect data from 119 accounting managers in listed Jordanian firms in the Amman Stock Exchange (ASE). The Partial Least Squares-Structural Equation Modeling (PLS-SEM) procedure was used for data analysis. Six direct and indirect relationships were tested, whereby five were supported as expected. Specifically, the empirical results reveal that individual performance is significantly influenced by system quality, information quality, and service quality. Besides, the results also show that organizational performance is influenced by individual performance and IT infrastructure. Regarding the indirect relationship of IT infrastructure, the results show that IT infrastructure has not moderated the relationship between individual performance and organizational performance, and hence, the moderating hypothesis was not supported. Ultimately, the current study contributes to the understanding of the essential success factors underlying the usage of Digital Accounting Information Systems (DAIS) in listed Jordanian firms in ASE, which can help policymakers in those enterprises.
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