The Mediating Effect of COVID 19-Pandemic on the Nexus between Accounting Information Systems Reliability and E-Commerce: From the Perception of Documentary Credit Employees

Abstract

In this paper, we discuss the mediating effect of COVID 19-pandemic on the nexus between accounting information systems reliability and e-commerce: from the perception of documentary credit employees. To test this nexus, a 38-item questionnaire was developed and sent to respondents who are working in the documentary credit department at Jordanian commercial banks. Only 230 questionnaires were returned. The findings show a positive and significant nexus between Accounting Information System Reliability (Security, Availability, Processing Integrity, Privacy, and Confidentiality) and e-commerce. And also, the results of regression illustrated that COVID 19 has a mediating effect in the nexus between Accounting Information System Reliability and E-Commerce.