| Title | Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19 |
|---|---|
| ID_Doc | 66413 |
| Authors | Lutfi, A; Alkelani, SN; Al-Khasawneh, MA; Alshira'h, AF; Alshirah, MH; Almaiah, MA; Alrawad, M; Alsyouf, A; Saad, M; Ibrahim, N |
| Title | Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19 |
| Year | 2022 |
| Published | Sustainability, 14, 22 |
| Abstract | In the literature, studies have evidenced the efforts adopted by firms to develop digital technology with the hope of achieving sustainable decisions and competitive performance. However, studies have yet to provide an extensive explanation of the mechanisms used by firms in their digital technology adoption to impact and enhance value, particularly among small and medium enterprises (SMEs). In this regard, accounting information has served as a fundamental basis for business decision-making and the extensive use of digital technology has paved the way for the efficiency and effectiveness of accounting functions in modifying information relating to such functions. More specifically, a digital accounting system (DAS) enables the reporting and processing of large transaction amounts and generates the data required for analysis. However, despite these advantages, SMEs have been slow in their adoption and usage of DASs. Accordingly, this study drew upon resource-based view theory and the technology-organization-environment framework to propose an integrated model for examining the determinants and impact of using DAS among SMEs. The proposed model encapsulates the use and performance aspect of DAS. The study utilized a self-administered survey questionnaire as the primary data collection instrument. Data from 183 SMEs in Jordan were analyzed using partial least squares-structural equation modeling. The findings reveal that compatibility, organizational readiness, top management support and government support all had significant effects on DAS usage, which, in turn, had a positive and significant effect on DAS performance. With regard to the moderating effects, COVID-19 was found to have a moderating role on the DAS usage-DAS performance relationship. The study findings explain the way firms can enhance their DAS use to obtain optimum performance, thereby contributing to the literature on the antecedents and effects of using current information technology/information systems. The study recommends that the government of Jordan prepare and carry out a campaign concerning the importance of DASs for SMEs. |
| https://www.mdpi.com/2071-1050/14/22/15048/pdf?version=1668561757 |
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