ad94bd5f-e60b-4b17-9a1e-4d91b22a800020220509042237898wseas: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.phpAbdllah MohammadShawabkahCollege 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 Wan MohdNoriDepartment of Accounting, Universiti Teknologi MARA (UiTM), Shah Alam, Selangor, MALAYSIAHasmaizan BintiHassanDepartment of Accounting & Finance University of Science Malaysia (UNITEN), Kajang, Selangor, MALAYSIAThe aim of this research is to propose a conceptual framework that links the Accounting Information System components with the Firm Performance. The framework contained the Availability, the Security and the Integrity, the Confidentiality and Privacy, and the System Quality as independent variable, with Firm financial and non-financial performance among the Jordanian Firms as dependent variable. The researcher followed the quantitative research methodology by testing the measurement model of the conceptual framework by checking the convergent and discriminant virility of the framework. The researcher used the mean of survey questionnaire as a research instrument, on which the researcher developed a 31 items questionnaire and distributed 350 questionnaires, and received 263 fully answered questionnaire. The findings of this study revealed that the scores of factor loadings and AVE did not achieve the recommended level of 0.4 and 0.5 respectively, which required a modification on the research model in the second run, on which the researcher achieve a satisfactory level of Factor loadings, Composite Reliability, Cronbach Alpha, and AVE. However, the scores of the Fornell and Larcker Criterion and HTMT which confirmed the discriminant validity. This study was limited to the measurement model analysis only, an empirical study with both the measurement and structural model will be a great addition to the future studies.44202244202298599986https://wseas.com/journals/bae/2022/b725107-1676.pdf10.37394/23207.2022.19.86https://wseas.com/journals/bae/2022/b725107-1676.pdfS. B. Patel, “Effects of accounting information system on Organizational Profitability,” Int. J. Res. Anal. Rev., vol. 2, no. 1, pp. 72–76, 2015. S. P. Teru, D. Hla, I. Idoko, and A.-M. Tafida, “Efficiency of Accounting Information System and Information Security Investment Impact on Firms Performance: A Review,” Eur. J. Bus. Manag., vol. 8, no. 29, pp. 1–8, 2016. C. O. Daniel and I. E. Victor, “Impact of Accounting Information System as a management tool in organisations,” Am. J. Humanit. Soc. Sci. Res., vol. 3, no. 4, pp. 14– 20, 2019. Meiryani, L. Suzan, J. Tsudrajat, and Z. M. Daud, “Accounting information systems as a critical success factor for increased quality of accounting information,” Rev. Espac., vol. 41, no. 15, pp. 2–10, 2020. 10.1145/3358505.3358513P. Petratos and A. Faccia, “Accounting Information Systems and System of Systems: Assessing Security with Attack Surface Methodology,” in Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing, 2019, pp. 100–105. H. Saeidi, “The Impact of Accounting Information Systems on Financial Performance- A Case Study of TCS- India,” Indian J. Fundam. Appl. Life Sci., vol. 4, no. S4, pp. 412–417, 2014. M. Sealehi and A. Abdipour, “A study of the barrier of implementation of accounting information systems,” J. Econ. Behav. Stud., vol. 2, no. 2, pp. 76–85, 2011. O. J. Awosejo, R. M. Kekwaletswe, P. Pretorius, and T. Zuva, “The effect of accounting information systems in accounting,” Int. J. Adv. Comput. Res., vol. 3, no. 3, pp. 142–149, 2013. 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. Al-Kilani, “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. 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. A. 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,” Brunel University London, 2018. A. I. Ganyam and J. A. Ivungu, “Effect of accounting information system on financial performance of firms: A review of literature,” J. Bus. Manag., vol. 21, no. 5, pp. 39–49, 2019. 10.1108/bl-01-2020-0010S. M. Ul-Huq, M. Asaduzzaman, and T. Biswas, “Role of cloud computing in global accounting information systems,” Bottom Line, vol. 33, no. 3, pp. 231–250, 2020, doi: 10.1108/BL-01-2020-0010. N. A. Bagranoff, M. G. Simkin, and C. S. Norman, Core concepts of accounting information systems, Eleventh E. John Wiley & Sons, Inc., 2010. 10.1108/09675421111130621A. Agbejule, “Organizational culture and performance: the role of management accounting system,” J. Appl. Account. Res., vol. 12, no. 1, pp. 74–89, 2011. K. A. Fakeeh, “The Practice and Prospects of Accounting Information Systems (AIS),” Int. J. Appl. Inf. Syst., vol. 10, no. 3, pp. 16–22, 2015. K. Beg, “Impact of Accounting Information System on the Financial Performance of Selected FMCG Companies,” Asian J. Appl. Sci. Technol., vol. 2, no. 3, pp. 8–17, 2018. M. Romney and P. J. Steinbart, Accounting Information Systems. Pearson Prentice Hall, 2017. J. Hall, Accounting information systems, 7th Editio. South-Western Cengage Learning, USA, 2012. J. N. Taiwo, “Effect of ICT on accounting information system and organisational performance: The application of information and communication technology on accounting information system,” Eur. J. Bus. Soc. Sci., vol. 5, no. 2, pp. 1–15, 2016. 10.1016/j.accinf.2017.03.003D. Appelbaum, A. Kogan, M. Vasarhelyi, and Z. Yan, “Impact of business analytics and enterprise systems on managerial accounting,” Int. J. Account. Inf. Syst., vol. 25, pp. 29–44, 2017. B. J. A. Ali, W. A. W. Omar, and R. Bakar, “Accounting Information System (AIS) and organizational performance: Moderating effect of organizational culture,” Int. J. Econ. Commer. Manag., vol. 4, no. 4, pp. 138–158, 2016. 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. I. Zare, “Study of Effect of Accounting Information Systems and Software’s on Qualitative Features of Accounting Information,” Int. J. Manag. Sci. Bus. Res., vol. 1, no. 4, pp. 1–12, 2012. 10.1108/18347641211272740R. Greenberg, W. Li, and B. Wong‐ On‐ Wing, “The effect of trust in system reliability on the intention to adopt online accounting systems,” Int. J. Account. Inf. Manag., vol. 20, no. 4, pp. 363–376, 2012, doi: 10.1108/18347641211272740. 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. A. Ismail and M. King, “Firm performance and AIS alignment in Malaysian SMEs,” Int. J. Account. Inf. Syst., vol. 6, no. 4, pp. 241–259, 2019. S. K. Rahayu, “The factors that support the implementation of accounting information system: a survey In Bandung and Jakarta’s taxpayer offices,” J. Glob. Manag., vol. 4, no. 1, pp. 25–52, 2012. K. I. Dandago and A. S. Rufai, “Information technology and accounting information system in the Nigerian banking industry,” Asian Econ. Financ. Rev., vol. 4, no. 5, pp. 655–670, 2014. E. Al Hanini, “Evaluating the Reliability of the Internal Control on the Computerized Accounting Information Systems: An Empirical Study on Banks Operating in Jordan.,” Res. J. Financ. Account., vol. 6, no. 8, pp. 176–187, 2015. 10.1088/1757-899x/662/3/032015D. Rosa and A. P. Purfini, “Analysis Effect Quality of Accounting Information Systems to Support Company Performance,” in IOP Conference Series: Materials Science and Engineering, 662, 2019, pp. 1–6. F. A. N. Al-Dalabih, “The Impact of the Use of Accounting Information Systems on the Quality of Financial Data,” Int. Bus. Res., vol. 11, no. 5, pp. 143–158, 2018. P. Meharia, “Assurance on the Reliability of Mobile Payment System and its Effects on its’ Use: An Empirical Examination,” Account. Manag. Inf. Syst., vol. 11, no. 1, pp. 97–111, 2012. 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/articl e/view/366. J. E. Boritz, “IS practitioners’ views on core concepts of information integrity,” Int. J. Account. Inf. Syst., vol. 6, no. 4, pp. 260– 279, 2005. 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. M. Dimitrov, “The Impact of Cloud Computing on Organizations in Regard to Cost and Security.” Master thesis, Umea University, 2014. 10.4018/ijcfa.2018070102A. Al-Dmour and R. Al-Dmour, “Applying multiple linear regression and neural network to predict business performance using the reliability of accounting information system,” Int. J. Corp. Financ. Account., vol. 5, no. 2, pp. 12–26, 2018. M. Andarwati, N. Nirwanto, and J. T. Darsono, “Analysis of factors affecting the successof accounting information systems based on information technology on SME managementsas accounting informationend user,” EJEFAS J., no. 98, pp. 97–102, 2018. W. H. DeLone and E. R. McLean, “Information systems success: The quest for the dependent variable,” Inf. Syst. Res., vol. 3, no. 1, pp. 60–95, 1992. J. Ryall and J. Kruithof, The quality systems handbook. Consensus Books, Australia, 2001. 10.1007/s00187-020-00310-3H. M. Al-Hattami, “Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries,” J. Manag. Control, pp. 1–27, 2021, doi: 10.1007/s00187-020-00310-3. 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. 10.1287/isre.8.3.240P. B. Seddon, “A respecification and extension of the DeLone and McLean model of IS success,” Inf. Syst. Res., vol. 8, no. 3, pp. 240–253, 1997. 10.1016/j.jsis.2010.05.001N. Gorla, T. M. Somers, and B. Wong, “Organizational impact of system quality, information quality, and service quality,” J. Strateg. Inf. Syst., vol. 19, no. 3, pp. 207– 228, 2010. U. Ironkwe and J. Nwaiwu, “Accounting Information System on Financial and NonFinancial Measures of Companies in Nigeria,” Int. J. Adv. Acad. Res. Bus. Dev. Manag., vol. 4, no. 2, pp. 39–55, 2018. 10.4192/1577-8517-v13_1H. Daoud and M. Triki, “Accounting information systems in an ERP environment and tunisian firm performance.,” Int. J. Digit. Account. Res., vol. 13, pp. 1 – 35, 2013. 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. D. Hla and S. P. Teru, “Efficiency of accounting information system and performance measures,” Int. J. Multidiscip. Curr. Res., vol. 3, pp. 976–984, 2015. S. N. Soudani, “The usefulness of an accounting information system for effective organizational performance,” Int. J. Econ. Financ., vol. 4, no. 5, pp. 136–145, 2012. AICPA, “2013 AICPA National Conference on Current SEC and PCAOB Developments,” US, 2013. 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. D. Fatihudin and M. Mochklas, “How measuring financial performance,” Int. J. Civ. Eng. Technol., vol. 6, no. 9, pp. 553– 557, 2018. D. Noyé, Manager les performances. Insep Consulting Editions, Paris, 2002. W. Minjo, “Effects Of Owner Accounting Practice Competencies On The Financial Performance Of Small And Medium Enterprises In Kenya. A Case Of Kasarani Sub County, Nairobi City County,” Master Thesis, Kca University, 2018. M. Thibault, A. Wilcock, and V. Kanetkar, “An exploratory study of factors influencing sales performance of small and mediumsized enterprises,” Proc. Adm. Sci. Assoc. Canada. Winnipeg, Manitoba, 2002. M. Nang, “An evaluation of accounting information systems and performance of small scale businesses in Ghana.” Master thesis, University of Cape Coast, 2017. R. Masa’deh and R. O. Shannak, “Intermediary effects of knowledge management strategy and learning orientation on strategic alignment and firm performance,” Res. J. Int. Stud., no. 24, pp. 112–128, 2012. B. Obeidat, S. El-Rimawi, M. Maqableh, and I. Al-Jarrah, “Evaluating the profitability of the Islamic banks in Jordan,” Eur. J. Econ. Financ. Adm. Sci., vol. 56, no. 1, pp. 27–36, 2013. 10.5430/jms.v8n4p79A. Al-Dmour, K. M. Al-Fawaz, R. Aldmour, and N. M. Allozi, “Accounting information system and its role on business performance: A theoretical study,” J. Manag. Strateg., vol. 8, no. 4, pp. 79–87, 2017. 10.17512/pjms.2020.21.2.03A. S. Al-Delawi and W. M. Ramo, “The impact of accounting information system on performance management,” Polish J. Manag. Stud., vol. 21, no. 2, pp. 36–48, 2020, doi: 10.17512/pjms.2020.21.2.03. N. Samuel, “Impact of accounting information systems on organizational effectiveness of automobile companies in Kenya,” Doctoral dissertation, University of Nairobi, 2013. 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. 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. 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. 10.5539/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. 10.5267/j.msl.2020.7.010A. Al-Okaily, M. Al-Okaily, F. Shiyyab, and W. Masadah, “Accounting information system effectiveness from an organizational perspective,” Manag. Sci. Lett., vol. 10, no. 16, pp. 3991–4000, 2020.