Abstract: The study's objective is to determine the effect of the Accounting Information System (AIS) adoption on the financial sustainability of logistics companies in Jordan and to explore the mediation role of Top Management Support (TMS). The study uses the Technology Acceptance Model, Diffusion of Innovation and Contingency Theory to assess the influence of perceived usefulness, perceived ease of use, organisational readiness, system compatibility, and system complexity. The method used was quantitative research with data collection from 412 accountants in the logistics companies in Jordan. Structural Equation Modelling (SEM) software SmartPLS 4 was used to analyse the data. The results indicate that the perceived usefulness, perceived ease of use, organisational readiness, system compatibility, AIS adoption, and financial sustainability have positive direct effects on financial sustainability, while system complexity does not have a significant direct impact. TMS has a significant mediating effect on some of the relationships between AIS-related factors and financial sustainability. The research emphasizes the need for the management's support and technological preparedness in increasing financial sustainability of logistics companies in the process of adopting AIS.

Keywords: Accounting Information System, Financial Sustainability, Top Management Support, Logistics Firms, Jordan, Technology Acceptance Model, Structural Equation Modeling

Pages: 339-355