In the literature, studies have evidenced the efforts adopted by firms to develop digital technology with the hope of achieving sustainable decisions and competitive performance. However, studies have yet to provide an extensive explanation of the mechanisms used by firms in their digital technology adoption to impact and enhance value, particularly among small and medium enterprises (SMEs). In this regard, accounting information has served as a fundamental basis for business decision-making and the extensive use of digital technology has paved the way for the efficiency and effectiveness of accounting functions in modifying information relating to such functions. More specifically, a digital accounting system (DAS) enables the reporting and processing of large transaction amounts and generates the data required for analysis. However, despite these advantages, SMEs have been slow in their adoption and usage of DASs. Accordingly, this study drew upon resource-based view theory and the technology-organization-environment framework to propose an integrated model for examining the determinants and impact of using DAS among SMEs. The proposed model encapsulates the use and performance aspect of DAS. The study utilized a self-administered survey questionnaire as the primary data collection instrument. Data from 183 SMEs in Jordan were analyzed using partial least squares-structural equation modeling. The findings reveal that compatibility, organizational readiness, top management support and government support all had significant effects on DAS usage, which, in turn, had a positive and significant effect on DAS performance. With regard to the moderating effects, COVID-19 was found to have a moderating role on the DAS usage–DAS performance relationship. The study findings explain the way firms can enhance their DAS use to obtain optimum performance, thereby contributing to the literature on the antecedents and effects of using current information technology/information systems. The study recommends that the government of Jordan prepare and carry out a campaign concerning the importance of DASs for SMEs.

In the current era of high environmental uncertainty, the advancement of green technologies has led to innovative practices in the manufacturing sector, becoming the preferred approach for achieving sustainable development in today’s business markets. Manufacturing firms require green innovation to improve their environmental performance and monitor operations effectively, but the adoption and implementation of these innovations is still low among manufacturing industries. To bridge this gap, a study was conducted using resource-based view (RBV) theory and the technology–organization–environment (TOE) framework to develop and validate a model that encourages firms to adopt green innovation. A survey was administered to 179 respondents from manufacturing firms, and the data were analyzed using structural equation modeling (PLS-SEM). The integrated constructs of the model—perceived benefits, top management support, coercive pressure, normative pressure, and mimetic pressure—all predicted green management accounting practices. Additionally, the study found that green management accounting practices directly and significantly impacted green environmental performance. The developed model provides clear implications for decision makers, highlighting the importance of adopting green practices and innovative technologies in order to enhance environmental performance. Advanced green technologies have shown a significant connection between green management accounting practices and environmental performance, particularly in developing economies.

Businesses need accounting information to support their decision-making. In this regard, the extensive use of Information Technology (IT) has enhanced the effectiveness and efficiency of accounting functions that support accounting-related information. Specifically, an enterprise resource planning (ERP) system ensures reporting accuracy, large amounts of transaction processing, and the generation of reports for analysis. Regardless of the numerous benefits that an ERP system provides, small and medium-sized enterprises (SMEs) have yet to catch up with their system usage. Hence, this study draws upon the technology-organisation-environment (TOE) framework to propose an integrated model that includes diffusion of innovation (DOI), institutional factors, and TOE to examine ERP adoption antecedents in the context of SMEs in Jordan. A mixed method is applied in this work, and it uses a self-administered questionnaire survey as the main data collection instrument along with interviews. Quantitative data are obtained from 102 respondents through the questionnaire, after which the research model is validated using SMEs in Jordan. The survey results show that relative advantage, top management support, organisational readiness, training, competitive pressure, government support compatibility, and service provider support significantly influence ERP adoption among the SMEs. The findings are expected to shed light on the way SMEs can enhance their ERP adoption for optimum performance, as well as extend the literature dedicated to the antecedents of information system, IT adoption, and their impact.

The information technology (IT) revolutionization aside with the emergence of COVID-19 have catalyzed cloud-computing services and systems with multiple end-user benefits for online business management, specifically in the accounting discipline. For example, cloud accounting enables the significant reduction of organisational IT investment with flexible access to a large group of scalable resources. The cloud accounting enables small and medium size enterprises (SMEs) to independently engage in fundamental bookkeeping responsibilities rather than hiring external auditors for the same services. As cloud-based accounting adoption remains in the preliminary stage within Jordanian businesses, this study applied the technology, organisation, and environment model to explore cloud accounting among Jordanian SMEs. The study data were gathered from 156 Jordanian SME owners or managers with a structured online survey questionnaire. The recommended study framework encompassed seven determinants that influenced the cloud accounting adoption intention. Resultantly, except Perceived knowledge uncertainty factor, the proposed hypotheses were supported as the aforementioned factors (relative advantages, security concerns, top management support, organizational readiness, competitor’s intensity and suppliers computing support) positively and significantly influenced the cloud accounting of Jordanian SMEs. The study outcomes could facilitate IT field decision-makers and practitioners by investigating an actual cloud accounting case based on the essentiality of its application.

The adoption of big data analytics (BDA) is increasing pace both in practice and in theory, owing to the prospects and its potential advantages. Numerous researchers believe that BDA could provide significant advantages, despite constant battles with the constraints that limit its implementation. Here, we suggest an incorporated model to investigate the drivers and impacts of BDA adoption in the Jordanian hotel industry based on the technology–organisation–environment framework and the resource-based view theory. The suggested model incorporates both the adoption and performance components of BDA into a single model. For data collection, in this study, we used an online questionnaire survey. The research model was verified based on responses from 119 Jordanian hotels. This study yielded two significant findings. First, we discovered that relative advantage, organizational readiness, top management support, and government regulations have a major impact on BDA adoption. The study results also reveal a strong and favourable association between BDA adoption and firm performance. Finally, information sharing was found to have a moderating effect on the association between BDA adoption and firm performance. The data revealed how businesses might increase their BDA adoption for improved firm performance. The present study adds to the limited but growing body of literature investigating the drivers and consequences of technology acceptance. The findings of this study can serve as a resource for scholars and practitioners interested in big data adoption in emerging nations.

This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence of Audit Committee Chair (ACC) characteristics on the FRQ (FRQ), for a sample of 460 firm-year observations (service and industrial company listed) on the Amman stock exchange for the years 2017–2020. This study uses the MAO as a proxy for Financial Reporting Quality (FRQ). The results of this study confirmed that the characteristics of the chair of the audit committee have significant and clear impacts on the quality and efficiency of financial reports, which is in line with previous studies that have addressed this topic. The results also indicated that researchers, academics, regulators, and policymakers should not look just at the characteristics of audit committees as a whole, given that audit committee chairs have effects on financial reports. This study presents its contribution through experimental demonstration of the characteristics of the chair of the audit committee and how these affect the financial reports of companies. It also provides a guide for benefits for working to provide a basis for organizational procedures, especially those related to the impact on corporate boards and internal and external auditing.