PREDICTORS AND CONSEQUENCES OF USING ACCOUNTING INFORMATION SYSTEM AMONG COMPANIES IN JORDAN: THE MODERATING ROLE OF RESISTANCE TO CHANGE

Accounting information systems (AIS) are trendy technologies that can foster the reporting and auditing of financial reports. The AIS is widely used in developed economies, whereas its usage by developing countries is still limited. This study aims to examine the predictors and consequences of AIS usage (AISU) by SMEs in Jordan. The study proposed that service quality (SQ), system quality (SYSQ), perceived ease of use (PEOU), and perceived usefulness (PU) will have a positive effect on AISU, which in turn will positively affect business performance. Resistance to change (RTC) is proposed as a moderator. The study collected 201 responses using convenience sampling. The data were analyzed using SmartPLS. The findings showed that service quality, system quality, perceived ease of use, and perceived usefulness positively affected accounting information system usage. In addition, accounting information system usage positively affected business performance. Furthermore, resistance to change moderated the effect of perceived ease of use but not perceived usefulness on accounting information system usage. Decision-makers must simplify the process of accounting information system usage and conduct training courses to encourage users to use the accounting information system. This paper contributed to the understanding of accounting information systems in developing countries such as Jordan. Keywords: Accounting Information System, Service Quality, System Quality, Resistance to Change, Technology Acceptance Model, Information System Success, Resource-Based View DOI： https://doi.org/10.35741/issn.0258-2724.58.4.85