Does AIS usage matter in SMEs performance? an empirical investigation under digital transformation revolution

IF 2.1 Q2 INFORMATION SCIENCE & LIBRARY SCIENCE

Information Discovery and Delivery Pub Date : 2023-06-14 DOI:10.1108/idd-08-2022-0072

Manaf Al-Okaily

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引用次数: 11

Abstract

Purpose The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic. Design/methodology/approach The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used. Findings The empirical findings revealed all postulated hypotheses were accepted except H3. Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected. Originality/value The results of the current research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis.

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使用AIS对中小企业业绩有影响吗?数字化转型革命下的实证研究

本研究的目的是获得实证见解，以了解在2019冠状病毒病大流行期间，会计信息系统(AIS)的使用是否对约旦中小企业(SMEs)有影响。设计/方法/方法本研究建议的研究模型是基于扩展技术接受模型(TAM)来测试影响中小企业使用AIS的前因因素。为了验证所提出的研究模型，采用了偏最小二乘结构方程模型(PLS-SEM)。实证结果表明，除H3外，所有假设均被接受。与预期相反，实证结果证实，感知兼容性不影响AIS的感知有用性，因此，相关假设被拒绝。独创性/价值当前研究的结果可能有助于许多管理者(所有者)更好地了解在危机时期(如COVID-19大流行危机期间)在约旦中小企业绩效中成功使用AIS的好处。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Information Discovery and Delivery INFORMATION SCIENCE & LIBRARY SCIENCE-

CiteScore

5.40

自引率

4.80%

发文量

期刊介绍： Information Discovery and Delivery covers information discovery and access for digital information researchers. This includes educators, knowledge professionals in education and cultural organisations, knowledge managers in media, health care and government, as well as librarians. The journal publishes research and practice which explores the digital information supply chain ie transport, flows, tracking, exchange and sharing, including within and between libraries. It is also interested in digital information capture, packaging and storage by ‘collectors’ of all kinds. Information is widely defined, including but not limited to: Records, Documents, Learning objects, Visual and sound files, Data and metadata and , User-generated content.