The current study aimed at exploring the role of organizational culture in supporting better AIS outcomes from perspective of financial and accounting managers within SMEs in Jordan during the fiscal year 2021–2022. Independent variables of study (organizational culture) included (Involvement, Adaptability, Mission, Consistency), while dependent variable was AIS outcomes within the organization. Quantitative approach was adopted and (318) questionnaire was distributed on financial and accounting managers from different SMEs in the Jordanian capital Amman, during the fiscal year 2021/2022. SPSS was employed so as to reach numerical results that can lead to explaining the phenomenon under study, and it was indicated that the main hypothesis was accepted “Organizational culture has a statistically positive influence on reaching better AIS outcomes within SMEs in Amman”. Among the sub-variables it was seen that involvement to be the most influential variable with an R = 0.772 followed directly by consistency scoring an R = .608, other variables were also seen to influential with lower degrees. Study Recommended carrying out a research that explores the influence of AIS outcomes and characteristics on organizational culture, in addition to the need from organizations to employ highly skilled and competent professionals and accountants to generate financial information and have appropriate academic qualifications. Further recommendations were presented later in the study

The main objective of the current study is to shed light on the mediating effect of financial technology (Fin-Tech) on the relationship between artificial intelligence (encompassing natural language processing (NLP), machine learning algorithms, computer vision, predictive analytics, robotic process automation (RPA), blockchain technology, and deep learning) and financial decision-making from the perspective of financial managers within Jordan's commercial banking sector. Realizing this objective required the use of quantitative methodology. A questionnaire was self-administered by 86 financial managers in the Jordanian banking sector. Primary data was analyzed using AMOS. Results of analysis confirmed that FinTech plays a significant mediating role between AI applications and financial decision-making. Machine learning was identified as the most impactful AI technique, facilitating more informed decisions through advanced data analysis and pattern recognition beyond the scope of traditional analysis methods. The novelty of current research is in the fact that it offers valuable insights into the intersection of AI and Fin-Tech within the Jordanian financial sector. It contributes to the understanding of how advanced AI techniques can enhance financial decision-making, emphasizing the importance of multidisciplinary expertise in the development of AI-driven financial systems. The findings have significant implications for both theoretical understanding and practical application in the finance industry. Doi: 10.28991/HIJ-2024-05-03-015 Full Text: PDF

The current research study was carried out to explore the mediating influence of management awareness on the relationship between employee empowerment and accounting information systems (AIS) outcomes. A quantitative approach was adopted through the distribution of an online questionnaire to (97) financial managers and accounting managers within banks in Jordan. SPSS was used in order to analyze the primary data, and it was seen that management awareness mediates the relationship between employee empowerment and AIS outcomes, which is attributed to the fact that management needs to be aware of organizational goals and the financial information needed to achieve these goals. This includes an understanding of the latest accounting technology that is available to assist in this process. Additionally, management needs to be aware of the costs associated with the implementation of new systems, and any potential risks that could arise. By being actively involved in the implementation and decision-making process, management can ensure that AIS is efficient and produces the desired results. Finally, management should ensure that appropriate user training is available for all users of the information system. This ensures that the system can be utilized in the most efficient manner possible and produces the desired financial results. This study recommended the need to utilize integrated cloud-based systems to increase the availability of information and reduce the need for manual data entry. Further recommendations were presented in the study.

The current study aimed at examining the influence of data mining (information and communication technologies (ICTs), knowledge management (KM), data warehousing (DW), and data mining (DM) on performance and outcomes of accounting information system (AIS) application through a mediating role of information technology (IT) infrastructure. Through adopting a quantitative approach, a questionnaire was distributed on 143 individuals working within food manufacturing organizations in Jordan; primary data were screened and analyzed depending on SPSS version 27. Results of the study matched what came along with Zhang (2021) and indicated that there is a positive relationship between data mining and AIS performance in terms of the fact that data mining along with its strategies (prediction, classification, collecting, and distributing) had the ability to ease the process of managing huge amount of data and transfer it to AIS application for better processing in accounting means. However, this relationship, as according to Kim (2020), was attributed to a well-built IT infrastructure that appeared to be the main and most important aspect that played a role in determining the level of performance of both data mining and AIS applications. In conclusion, the current study summed up that adopting technology means generating more data, the more data an organization gets the more it needs to improve its data organization, storage, classification, and analysis. This can only come from organizational vigilance and total awareness of technology and how it can improve organizational ability to generate well-built information that helps in decision-making.

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.