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The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan

This research explores the relationship between Accounting Information systems (AIS) components, namely, System availability, security and integrity, confidentiality and privacy, and system quality with firm performance in Jordan, alongside the moderating influence of cloud computing. The data was c...

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Main Authors: Alshawabkeh A.M., Abdul Kadir M.R.B., Wan Mohd Nori W.M.N., Hassan H.B.
Other Authors: 57711021700
Format: Article
Published: World Scientific and Engineering Academy and Society 2023
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id my.uniten.dspace-27191
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spelling my.uniten.dspace-271912023-05-29T17:40:45Z The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan Alshawabkeh A.M. Abdul Kadir M.R.B. Wan Mohd Nori W.M.N. Hassan H.B. 57711021700 57679492100 57191662420 57679186200 This research explores the relationship between Accounting Information systems (AIS) components, namely, System availability, security and integrity, confidentiality and privacy, and system quality with firm performance in Jordan, alongside the moderating influence of cloud computing. The data was collected in 2021 using a questionnaire from 263 respondents from the firms listed on Amman Stock Exchange that use cloud computing services. The findings revealed a significant relationship between the AIS components and cloud computing with firm performance, except for the system quality. In addition, cloud computing plays a significant moderating role in the relationship between System availability, and security & integrity, with firm performance. This study suggested that the AIS components substantially influence management monitoring, which may affect the firm's effectiveness and lead to better performance. With the use of cloud computing, the firm will gain more as reliable data is always available. � 2022, World Scientific and Engineering Academy and Society. All rights reserved. Final 2023-05-29T09:40:45Z 2023-05-29T09:40:45Z 2022 Article 10.37394/23207.2022.19.101 2-s2.0-85130714963 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130714963&doi=10.37394%2f23207.2022.19.101&partnerID=40&md5=4bc85d0c65857dbb0abbf94e636d2eaa https://irepository.uniten.edu.my/handle/123456789/27191 19 101 1154 1168 All Open Access, Bronze World Scientific and Engineering Academy and Society Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description This research explores the relationship between Accounting Information systems (AIS) components, namely, System availability, security and integrity, confidentiality and privacy, and system quality with firm performance in Jordan, alongside the moderating influence of cloud computing. The data was collected in 2021 using a questionnaire from 263 respondents from the firms listed on Amman Stock Exchange that use cloud computing services. The findings revealed a significant relationship between the AIS components and cloud computing with firm performance, except for the system quality. In addition, cloud computing plays a significant moderating role in the relationship between System availability, and security & integrity, with firm performance. This study suggested that the AIS components substantially influence management monitoring, which may affect the firm's effectiveness and lead to better performance. With the use of cloud computing, the firm will gain more as reliable data is always available. � 2022, World Scientific and Engineering Academy and Society. All rights reserved.
author2 57711021700
author_facet 57711021700
Alshawabkeh A.M.
Abdul Kadir M.R.B.
Wan Mohd Nori W.M.N.
Hassan H.B.
format Article
author Alshawabkeh A.M.
Abdul Kadir M.R.B.
Wan Mohd Nori W.M.N.
Hassan H.B.
spellingShingle Alshawabkeh A.M.
Abdul Kadir M.R.B.
Wan Mohd Nori W.M.N.
Hassan H.B.
The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan
author_sort Alshawabkeh A.M.
title The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan
title_short The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan
title_full The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan
title_fullStr The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan
title_full_unstemmed The Moderating Effect of the Cloud Computing on the Relationship between Accounting Information Systems on the Firms' Performance in Jordan
title_sort moderating effect of the cloud computing on the relationship between accounting information systems on the firms' performance in jordan
publisher World Scientific and Engineering Academy and Society
publishDate 2023
_version_ 1806428236888932352
score 13.211869

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