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.

ultimately possess the authority, demand from the

management the responsibility and make the

decisions to protect their interests and provide high

performance. In satisfying the shareholders,

management guides the firm and uses the firm's

resources, such as financial, human, and physical,

and includes utilizing information effectively to

create value for the firm [1].

environment, the management must take care of

information source is used. This system shall

capture and address the accounting and financial

data, offering valuable information for decision-

(MENA) [4]–[7]. Yet, the limitation of these studies

is that most of them focused on corporate

governance mechanisms. However, a few studies

highlighted that further concern should be made on

the AIS, internal control, and technology systems

[3], [8].

Jordanian government launched its special Cloud

Computing platform to provide the Jordanian users

with the ability to access the needed online

yet, Gharaibeh and Khaled (2020) studied the

Jordanian service sector performance and described

the clueless determinants of the firm's performance,

which is explained by the inappropriate strategies

and poor business plans [10]. In short, it might be a

gap between the technology used and the firm

performance.

evaluating the effectiveness of using AIS and its

relationship with firm performance. Particularly,

study used cloud computing as a moderator that

influences the relationship between AIS and firm

performance.

2 Literature Review

AIS is often regarded as machines able to transform

input into pre-defined output in high volumes. A

simplified model of an accounting information

system shows the system organised in three levels.

standards and to produce the financial statements

and some other financial information. At the top

level, there is the management accounting system

where both operational and financial data are

processed to produce information and perhaps

knowledge to support managerial and strategic

decisions [11]–[14]. The use of AIS in companies is

the accounting information system in the firm can

be important in predicting the firm performance, it

discusses how such confidentiality and privacy

could help the decision-makers achieve a proper

decision and enhance the performance of the firm.

Many studies focused on this relationship and

studied the effect of the System Confidentiality and

Privacy with Firm Performance. With an aim to

enhance understanding of the effect of customer

data privacy on firm performance, Martin et al.

[20]. In addition, this study aims to assess the role of

data privacy on the Indonesian firms’ performance

in light of issuing new data protection bills from the

Ministry of Communication and Information. The

researchers found that. The researchers found that

data privacy played a significant role in the

Indonesian firms’ performance [21]. Therefore, one

can hypothesize the following:

Confidentiality and Privacy with Firm Performance.

2.3 Security and Integrity

variables of AIS and Firm Performance. Cloud

Computing is the on-demand availability of

computer system resources, especially data storage

and computing power, and the delivery of

computing services, including servers, storage,

databases, networking, software, analytics, and

faster innovation, flexible resources, and economies

of scale [27]. Many studies focused on the

moderating effect of Cloud Computing. First, Liu et

computing technology and nurture superior firm-

wide cloud infrastructure capabilities to successfully

utilize information technology resources to establish

beneficial operation and customer relations [28].

Moreover, Tarani et al. (2021) documented the

difference between adoption factors in cloud-based

enterprise in small and medium organisations in Iran

and considered the cloud computing as a moderating

variable. The results of the field study among 200

Iranian SMEs revealed a significant moderating

adoption of cloud ERP among SMEs [29].

Therefore, in respect of the moderating effect of the

Cloud Computing, the following hypotheses have

been developed to investigate the moderating effect

of the cloud computing on the relationship between

Services sector (out of 200 questionnaires

distributed). The Industrial sector came second with

104 valid questionnaire (out of 150 ones). The

survey needed to be accurately translated from

English to Arabic. As a result, a reverse translation

was conducted, which is a common method for

determining the accuracy of a translation in a cross-

cultural survey [34]. Furthermore, the validated

instruments listed in Table 2 were adopted from

relevant prior researches to measure the variables in

this research.

The current study has assessed the proposed model

in two steps consisting of the assessment of the

measurement model (outer model) and the

assessment of the structural model (inner model).

However, before these two steps, a brief explanation

is given regarding the respondents’ profiles.

5.1 Respondent Profile

The first segment of the instrument compiled

information on background profile of the

the correlations between constructs [40], [41].

and Larcker Criterion and shows no value above the

Table 7. PLS bootstrapping results

structural model. As such, the collinearity has been

threshold value for the assessment is 3.3, following

the recommendation of Diamantopoulos and Siguaw

(2006) [43]. In this study, as illustrated in Table 7,

all inner VIF values for the constructs are within the

range of 1.006 to 3.172. All are less than 3.3, thus

indicating that collinearity is not a concern in this

study.

Structural Model Relationships

hypothesis testing [38]. Chin (2010) recommended

bootstrapping with 1000 samples when it came to

the number of resampling [44]. Nine hypotheses for

the constructions have been developed in this study.

T-statistics for all pathways were computed using

the bootstrapping tool in SmartPLS 3.3 to assess the

significance level. A significance level of 0.05, a

two-tailed test, and 1000 subsamples was used in

the bootstrapping. For the two-tailed test, the critical

Hair et al., (2017), and the closer the number comes

to zero, the weaker the relationships get. In the next

step, toward conducting the T-test, relationships are

found to have T-values of more than or equal to

1.645. Therefore, these relationships are significant

at 0.05 for H1 (β = 0.088, t = 1.726, p-value =

0.042), H2 (β = 0.119, t = 1.755, p-value = 0.033),

0.386, t = 5.399, p-value = 0.000). While H4 (β =

0.058, t = 0.708, p-value = 0.240) will be rejected. A

summary of these findings is illustrated in Table 7.