Accounting information system effectiveness from an organizational perspective

Abstract

This paper aims to explore the influence of Accounting Information System (AIS) success or effectiveness factors namely system quality, information quality, service quality and training quality on the organizational benefits of listed Jordanian firms using a DeLone and McLean Information System (IS) success model. To achieve the purpose of this research, the collected data of 117 Chief Finance Officer (CFO) who are operating in the listed Jordanian firms that had already implemented AIS was analyzed via Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the research model. The results show that information quality, service quality and training quality had positive and a significant contribution on the organizational benefits. However, system quality did not have any significant impact on the organizational benefits in context of this research. Lastly, the implications of these results for both researchers and practitioners were discussed at the end of this paper.