The Role of Integrated Reporting in the AIS-Financial Decision Quality Relationship: Evidence from Jordan

Abstract

This study investigates the relationship between accounting information systems (AIS) and financial decision-making quality (FDMQ) in Jordanian companies, with integrated reporting as a moderator. Questionnaire data were collected from 156 financial managers. PLS-SEM analysis showed an insignificant relationship between AIS and FDMQ. However, integrated reporting positively moderated this link, demonstrating its importance in strengthening AIS outputs for decision-making. The findings contribute new empirical evidence on the roles of AIS and integrated reporting in financial decision quality. For practice, the study highlights the need for Jordanian companies to focus on enhancing AIS capabilities and integrated reporting to improve financial decision-making.