fdbcb762-2d6d-4f21-ba3d-e7554aea30ec20220511083158402wseas:wseasmdt@crossref.orgMDT DepositWSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS2224-28991109-952610.37394/23207http://wseas.org/wseas/cms.action?id=40161420221420221910.37394/23207.2022.19https://wseas.com/journals/bae/2022.phpAbdallah MohammadAlshawabkehCollege of Management, Universiti Tenaga Nasional (UNITEN), Kajang, Selangor, MALAYSIAMohd Rizuan Bin AbdulKadirDepartment of Finance and Economics, Universiti Tenaga Nasional (UNITEN), Kajang, Selangor, MALAYSIAWan Mohd Nazif WanMohd NoriDepartment of Accounting, Universiti Teknologi MARA (UiTM), Shah Alam, Selangor, MALAYSIAHasmaizan BintiHassanDepartment of Accounting & Finance, Universiti Tenaga Nasional (UNITEN), Kajang, Selangor, MALAYSIAThis research explores the relationship between Accounting Information systems (AIS) components, namely, System availability, security and integrity, confidentiality and privacy, and system quality with firm performance in Jordan, alongside the moderating influence of cloud computing. The data was collected in 2021 using a questionnaire from 263 respondents from the firms listed on Amman Stock Exchange that use cloud computing services. The findings revealed a significant relationship between the AIS components and cloud computing with firm performance, except for the system quality. In addition, cloud computing plays a significant moderating role in the relationship between System availability, and security & integrity, with firm performance. This study suggested that the AIS components substantially influence management monitoring, which may affect the firm's effectiveness and lead to better performance. With the use of cloud computing, the firm will gain more as reliable data is always available.5112022511202211551169101https://wseas.com/journals/bae/2022/c045107-1677.pdf10.37394/23207.2022.19.101https://wseas.com/journals/bae/2022/c045107-1677.pdfP. Tamburini, “The Impact of Corporate Governance on Firm Performance: An Agency Theory-Based Appraisal,” Doctoral dissertation, Libera Università, 2016. 10.2308/isys-51127A. Prasad and P. Green, “Organizational competencies and dynamic accounting information system capability: impact on AIS processes and firm performance,” J. Inf. Syst., vol. 29, no. 3, pp. 123–149, 2015. R. U. Trabulsi, “The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs,” Int. Rev. Manag. Mark., vol. 8, no. 2, pp. 69– 73, 2018. Z. M. S. Marashdeh, “The effect of corporate governance on firm performance in Jordan,” Doctoral dissertation, University of Central Lancashire, 2014. 10.5539/ibr.v10n1p77J. S. Aldehayyat, S. S. Alsoboa, and M. H. AlKilani, “Investigating how corporate governance affects performance of firm in small emerging markets: An empirical analysis for Jordanian manufacturing firms,” Int. Bus. Res., vol. 10, no. 1, p. 77, 2017. 10.17512/pjms.2018.17.1.04B. Aktan, S. Turen, M. Tvaronavičienė, S. Celik, and H. A. Alsadeh, “Corporate governance and performance of the financial firms in Bahrain,” Polish J. Manag. Stud., vol. 17, no. 1, pp. 39--58, 2018. 10.22201/fca.24488410e.2020.2316E. M. Al Matari and M. H. Mgammal, “The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance among Saudi Arabia listed companies,” Contaduría y Adm., vol. 64, no. 4, p. 9, 2019. A. H. Al-Dmour, “The impact of the systrust’s framework as an internal control of AIS process upon business performance via the mediating role of financial quality reporting: an integrated model,” Doctoral dissertation, Brunel University London, 2018. I. Al Mubaidin, “The policy of ‘cloud platforms and services’ on the cabinet table,” Local news, Economy, 2020. . 10.21511/imfi.17(1).2020.24O. Gharaibeh and M. Khaled, “Determinants of profitability in Jordanian services companies,” Invest. Manag. Financ. Innov., vol. 17, no. 1, pp. 277–290, Apr. 2020, doi: 10.21511/imfi.17(1).2020.24. 10.1016/j.accinf.2010.11.001M. Granlund, “Extending AIS research to management accounting and control issues: A research note,” Int. J. Account. Inf. Syst., vol. 12, no. 1, pp. 3–19, 2016. 10.19026/rjaset.15.5907M. Z. Alksasbeh, A. A.-H. Al-Dala, and B. A. Y. Alqaraleh, “Factors that Influence the Success of Knowledge Management Implementation in Jordanian Higher Education Institutions,” Res. J. Appl. Sci. Eng. Technol., vol. 15, no. 7, pp. 249–260, 2018. A. A.-H. Al-Dala’Ien, M. A. Mahmoud, and M. S. Ahmad, “A model for measuring articles knowledgeability levels,” J. Theor. Appl. Inf. Technol., vol. 88, no. 1, p. 1, 2016. A.-H. Al-Dalaien, S. M. Drus, and H. Kasim, “A conceptual model of motivational factors of knowledge transfer for hospitals,” Int. J. Eng. Adv. Technol., vol. 9, no. 1, pp. 2313– 2319, 2019. 10.1016/j.accinf.2010.02.001J.-P. Kallunki, E. K. Laitinen, and H. Silvola, “Impact of enterprise resource planning systems on management control systems and firm performance,” Int. J. Account. Inf. Syst., vol. 12, no. 1, pp. 20–39, 2017. 10.4018/978-1-4666-6178-3.ch013S. Bradai, S. Khemakhem, and M. Jmaiel, “Discovering Services in Mobile Environments: Discussion and Evaluation of Trends,” in Handbook of Research on Architectural Trends in Service-Driven Computing, R. Ramanathan and K. Raja, Eds. Hershey, PA, USA: IGI Global, 2014, pp. 299–329. M. Olugbode, I. Elbeltagi, M. Simmons, and T. Biss, “The effect of information systems on firm performance and profitability using a case-study approach.,” Electron. J. Inf. Syst. Eval., vol. 11, no. 1, pp. 1–11, 2018. N. Ismeil and M. King, “Firm performance and AIS alignment in Malaysian SMEs,” Int. J. Account. Inf. Syst., vol. 6, no. 4, pp. 241– 259, 2019. 10.1108/ijaim-05-2017-0067A. Al-Dmour, M. Abood, and H. Al-Dmour, “The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study,” Int. J. Account. Inf. Manag., vol. 27, no. 3, pp. 461–491, Jan. 2019, doi: 10.1108/IJAIM-05-2017-0067. 10.1509/jm.15.0497K. D. Martin, A. Borah, and R. W. Palmatier, “Data Privacy: Effects on Customer and Firm Performance,” J. Mark., vol. 81, no. 1, pp. 36–58, Jan. 2017, doi: 10.1509/jm.15.0497. R. Maulana Putra, M. Maulida, and M. Riyadh Rizki, “The Moderating Role of Data Privacy and Protection Security on Service Quality, Brand Equity, and Tariff Towards Firm Performance,” Conf. Ser., vol. 3, no. 1, pp. 280–293, Mar. 2021, [Online]. Available: https://adijournal.org/index.php/conferenceseries/article/ view/366. 10.1016/j.ijpe.2017.06.005Q. Gu, T. Jitpaipoon, and J. Yang, “The impact of information integration on financial performance: A knowledge-based view,” Int. J. Prod. Econ., vol. 191, pp. 221–232, 2017, doi: https://doi.org/10.1016/j.ijpe.2017.06.005. 10.24006/jilt.2020.18.1.015V. P. K. Sundram, P. Chhetri, and A. S. Bahrin, “The Consequences of Information Technology, Information Sharing and Supply Chain Integration, towards Supply Chain Performance and Firm Performance,” J. Int. Logist. Trade, vol. 18, no. 1, pp. 15–31, Mar. 2020, doi: 10.24006/jilt.2020.18.1.015. 10.4018/978-1-60566-384-5.ch022M. Pang, W. Suh, J. Hong, J. Kim, and H. Lee, “A new web site quality assessment model for the Web 2.0 Era,” in Handbook of Research on Web 2.0, 3.0, and X. 0: Technologies, Business, and Social Applications, Sydney: IGI Global, 2010, pp. 387–410. Y. H. Al-Mamary, A. Shamsuddin, and N. A. Abdul Hamid, “The relationship between system quality, information quality, and organizational performance,” Int. J. Knowl. Res. Manag. E-Commerce, vol. 4, no. 3, pp. 7–10, 2018. 10.1108/17511871111151108M. Leibert, “Performance of integrated delivery systems: quality, service and cost implications,” Leadersh. Heal. Serv., vol. 24, no. 3, pp. 196–206, Jan. 2019, doi: 10.1108/17511871111151108. 10.1016/b978-1-78548-091-1.50011-7J. J. P. C. Rodrigues, S. Sendra Compte, and I. de la Torra Diez, “Cloud Computing on eHealth,” in e-Health Systems: Theory, Advances and Technical Applications, J. J. P. C. Rodrigues, S. Sendra Compte, and I. B. T.- H. S. de la Torra Diez, Eds. Amsterdam: Elsevier, 2016, pp. 191–207. S. Liu, F. T. S. Chan, J. Yang, and B. Niu, “Understanding the effect of cloud computing on organizational agility: An empirical examination,” Int. J. Inf. Manage., vol. 43, pp. 98–111, 2018. 10.1504/ijbis.2021.112825D. Tarani, N. Abdolvand, and S. R. Harandi, “A survey on adoption factors of cloud-based enterprise systems and their differences in Iranian SMEs,” Int. J. Bus. Inf. Syst., vol. 36, no. 2, pp. 165–189, 2021. AICPA, “2013 AICPA National Conference on Current SEC and PCAOB Developments,” US, 2013. 10.21776/ub.ijabs.2018.26.1.5A. Al-Dmour, “The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting,” Int. J. Account. Bus. Soc., vol. 26, no. 1, pp. 78–111, 2019. 10.2308/isys-10441J. E. Boritz and J. E. Hunton, “Retraction: Investigating the Impact of Auditor-Provided Systems Reliability Assurance on Potential Service Recipients,” J. Inf. Syst., vol. 29, no. 2, p. 239, 2015. ASE, “Shares - Amman Stock Exchange,” SHARES, 2021. https://www.ase.com.jo/en/productsservices/securties-types/shares (accessed Dec. 23, 2021). R. W. Brislin, “Back-Translation for CrossCultural Research,” J. Cross. Cult. Psychol., vol. 1, no. 3, pp. 185–216, Sep. 1970, doi: 10.1177/135910457000100301. 10.28945/3891S. L. Shagari, A. Abdullah, and R. M. Saat, “Accounting information systems effectiveness: Evidence from the Nigerian banking sector,” Interdiscip. J. Information, Knowledge, Manag., vol. 12, no. 1, pp. 309– 335, 2017, doi: 10.28945/3891. 10.1108/bij-04-2020-0186R. Pillai and B. Sivathanu, “Adoption of artificial intelligence (AI) for talent acquisition in IT/ITeS organizations,” Benchmarking An Int. J., vol. 27, no. 9, pp. 2599–2629, Jan. 2020, doi: 10.1108/BIJ-04- 2020-0186. 10.1016/j.ijinfomgt.2015.03.001G. Garrison, R. L. Wakefield, and S. Kim, “The effects of IT capabilities and delivery model on cloud computing success and firm performance for cloud supported processes and operations,” Int. J. Inf. Manage., vol. 35, no. 4, pp. 377–393, 2015. 10.54055/ejtr.v6i2.134J. F. Hair, G. T. M. Hult, C. Ringle, and M. Sarstedt, A primer on partial least squares structural equations modeling (PLS-SEM), 2nd ed. Los Angeles: SAGE, 2017. 10.47263/jasem.5(1)06T. Ramayah, J. Cheah, F. Chuah, H. Ting, and M. A. Memon, “Partial least squares structural equation modeling (PLS-SEM) using smartPLS 3.0,” in An Updated Guide and Practical Guide to Statistical Analysis, Pearson., 2018. R. B. Kline, Principles and practice of structural equation modeling, 3rd ed. New York: The Guilford Press, 2016. 10.2307/3151312C. Fornell and D. F. Larcker, “Evaluating Structural Equation Models with Unobservable Variables and Measurement Error,” J. Mark. Res., vol. 18, no. 1, pp. 39– 50, 1981, doi: 10.2307/3151312. 10.1080/07421222.2001.11045669A. H. Gold, A. Malhotra, and A. H. Segars, “Knowledge Management: An Organizational Capabilities Perspective,” J. Manag. Inf. Syst., vol. 18, no. 1, pp. 185–214, May 2001, doi: 10.1080/07421222.2001.11045669. 10.1111/j.1467-8551.2006.00500.xA. Diamantopoulos and J. A. Siguaw, “Formative Versus Reflective Indicators in Organizational Measure Development: A Comparison and Empirical Illustration,” Br. J. Manag., vol. 17, no. 4, pp. 263–282, Dec. 2006, doi: 10.1111/j.1467- 8551.2006.00500.x. 10.1007/978-3-540-32827-8_29W. W. Chin, “How to Write Up and Report PLS Analyses,” in Handbook of Partial Least Squares: Concepts, Methods and Applications, V. Esposito Vinzi, W. W. Chin, J. Henseler, and H. Wang, Eds. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010, pp. 655–690. 10.21272/bel.2(4).99-107.2018K. S. Akpoviroro, A. Olalekan, and S. A. Alhaji, “Moderating Influence of Strategic Human Resources Management Practices on Small-Medium Firm Performance,” Bus. Ethics Leadersh., vol. 2, no. 4, pp. 99–107, 2018. G. M. Sullivan and R. Feinn, “Using Effect Size-or Why the P Value Is Not Enough,” J. Grad. Med. Educ., vol. 4, no. 3, pp. 279–282, Sep. 2012, doi: 10.4300/JGME-D-12-00156.1. J. Cohen, Statistical power analysis for the behavioral sciences, 2nd ed. Hillsdale, N.J.: L. Erlbaum Associates, 1988. 10.1093/biomet/61.3.509M. Stone, “Cross-validation and multinomial prediction,” Biometrika, vol. 61, no. 3, pp. 509–515, 1974. 10.1093/biomet/61.1.101S. Geisser, “A predictive approach to the random effect model,” Biometrika, vol. 61, no. 1, pp. 101–107, 1974. 10.1007/s10869-013-9308-7J. F. Dawson, “Moderation in Management Research: What, Why, When, and How,” J. Bus. Psychol., vol. 29, no. 1, pp. 1–19, 2014, doi: 10.1007/s10869-013-9308-7. D. A. Kenny, “Moderator Variables: Introduction,” Moderator Variables: Introduction, 2018. http://davidakenny.net/cm/moderation.htm (accessed Sep. 10, 2020). 10.5539/ijef.v11n8p14T. A. Syaeid, “The Effect of the Reliability of Accounting Information Systems on Electronic Disclosures on the Stock Prices: Applied Study on Industrial Companies Listed on Amman Stock Exchange,” Int. J. Econ. Financ., vol. 11, no. 8, pp. 1–14, 2019. 10.1080/00207543.2016.1154209S. J. Ren, S. Fosso Wamba, S. Akter, R. Dubey, and S. J. Childe, “Modelling quality dynamics, business value and firm performance in a big data analytics environment,” Int. J. Prod. Res., vol. 55, no. 17, pp. 5011–5026, Sep. 2017, doi: 10.1080/00207543.2016.1154209.