WSEAS Transactions on Systems
Print ISSN: 1109-2777, E-ISSN: 2224-2678
Volume 24, 2025
Validity and Reliability of the TQM Research Model for the Success of Strategic Planning of the Jordanian IT Companies: A Pilot Study
Authors: , , ,
Abstract: This study examines the role of personal and technological factors in the adoption of Computer-Assisted Audit Techniques (CAATs) in Jordan, with a particular focus on the moderating influence of top management support. The research aims to assess how factors such as perceived ease of use, perceived usefulness, organizational characteristics, individual characteristics, task fit, and system integration influence the effectiveness of financial processes in audit practices. A quantitative research design was employed, utilizing a structured questionnaire distributed among IT professionals in Jordan. The questionnaire, designed based on prior literature, used a five-point Likert scale to measure key variables. A pilot study was conducted to ensure the reliability and validity of the research instrument. The data were analyzed using Cronbach’s Alpha for reliability testing and Pearson Bivariate Correlation to assess the validity of the research model. The findings indicate that perceived ease of use, system integration, and organizational characteristics significantly enhance the effectiveness of financial processes, while individual characteristics have a weaker impact. Additionally, top management support moderates the relationship between technological factors and CAAT adoption, strengthening their influence on financial processes. The study contributes to the existing body of knowledge by integrating personal and technological factors into the CAATs adoption framework and highlighting the role of top management in audit automation. Future research should expand the sample size, incorporate cross-industry comparisons, and explore longitudinal effects to enhance the generalizability of findings. Policymakers and organizations should consider these insights when formulating strategies to promote technology-driven auditing practices.
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Keywords: Leadership Commitment, Continual Improvement, Human Resource Focus, Customer Focus, Communication, The Success of Strategic Planning
Pages: 438-450
DOI: 10.37394/23202.2025.24.38