Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age

Abstract

Purpose

As organisations rely more on systems to protect their accounting data, it is critical to investigate whether cutting-edge “Accounting Information Systems (AIS)” technologies increase “Accounting Information Quality (AIQ)” in post-Covid-19 era.

Design/methodology/approach

The current study examined how Covid-19 modified the expected links between AIS implementation and AIQ factors. To make the “structural model”, a “web-based survey” was used. A “Multi-group Analysis” (MGA) with “AMOS.26” was employed to test the regulating effect. To look at their regression values, the 412 participants from “Family Small- and Medium-sized Enterprises FSMEs” in Jordan who took part in the MGA were split into two groups: those who had a high experience of Covid-19 impact (N = 143) and those who had a low experience of Covid-19 impact (N = 269). The study of 412 completed surveys shows that MGA uses a modified t-test to determine the significant difference between regression coefficients.

Findings

The results of the moderation effect confirm that Covid-19 has a substantial effect on AIS adoption and AIQ. All hypotheses about how AIS implementation affects AIQ in post-Covid-19 era were approved. The study finds that adopting AIS is critical for enterprises to maintain successful operations and efficiency.

Practical implications

This model may assist businesses in comprehending the relationship between AIS and AIQ, how it affects it in the current technological adoption phase under extremely unpredictable economic conditions and what characteristics support its widespread usage. This research offered the theoretical underpinning for examining AIS’s ability to improve AIQ among Jordanian family firms. The results can also be applied to other Middle Eastern countries and AIQ, how it affects this relationship during this period of technological adoption under extraordinarily unpredictable economic conditions and what factors support its widespread use. Practitioners and scholars must recognise how AIS can develop organisational values and impacts as the AIS environment grows. This study recommends a holistic AIS-implementation methodology and evaluates organisational implications to address this empirical challenge.

Originality/value

This study investigates whether adopting AIS results in significantly higher AIQ in the post-Covid-19 era. To the best of the author’s knowledge, there have been a few attempts to investigate how AIS influences data quality. Still, there is little evidence of how this relationship has evolved in the aftermath of the Covid-19 tragedy. As a result, much work remains to be done, particularly in analytical decision-making culture, which is critical to the development of the growing economies of the Middle East and Jordan. To address this knowledge gap, the Covid-19 and AIQ criteria were incorporated into the model utilised in this study. This research adds to existing knowledge and may be valuable in areas with low AIS framework frequency.

Citation

Alharasis, E.E. (2024), "Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age", Journal of Family Business Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFBM-08-2024-0194