Purpose Recently, the increasing development of digital accounting systems has raised their effects on the quality of decision-making. Consequently, this research aims to evaluate the effects of digital accounting systems success factors on the advancement of decision-making quality in Jordanian banks. Design/methodology/approach The questionnaires were sent to 187 decision-makers who are actual users of digital accounting systems in Jordanian banks. A quantitative research approach was adopted to test the proposed research model based on the partial least squares-structural equation modeling method. Findings The empirical results of the current research revealed that data and information quality had a significant impact on the overall decision-making quality with the digital accounting systems, whereas system quality had an insignificant impact on it. The results empirical also confirmed that information quality has mediated the relationship between data and system quality and decision-making quality. Eventually, analytical decision-making culture has moderated the relationship between information quality and decision-making quality. Originality/value The current research will provide attractive implications and recommendations for practitioners, accounting managers and decision-makers about evaluating the effect of digital accounting systems on improving the decision-making quality in Jordanian banks.

Abstract-On the inception of the third millennium, there is much evidence that cloud technologies have become the strategic trend for many governments, not only for developed countries (e.g. the UK, Japan and the USA), but also developing countries (e.g. Malaysia and countries in the Middle East region). These countries have launched cloud computing movements for enhanced standardization of IT resources, cost reduction and more efficient public services. Cloud-based e-government services are considered to be one of the high priorities for government agencies in Jordan. Although experiencing phenomenal evolution, government cloud-services are still suffering from the adoption challenges of e-government initiatives (e.g. technological, human, social and financial aspects) which need to be considered carefully by governments contemplating their implementation. While e-government adoption from the citizens' perspective has been extensively investigated using different theoretical models, these models have not paid adequate attention to security issues. This paper presents a pilot study to investigate citizens' perceptions of the extent to which these challenges inhibit the acceptance and use of cloud computing in the Jordanian public sector and examine the effect of these challenges on the security perceptions of citizens. Based on the analysis of data collected from online surveys, some important challenges were identified. The results can help to guide successful acceptance of cloud-based egovernment services in Jordan.

Purpose The increase in mobile telephone penetration has offered new opportunities for technology to improve payment operations all over the world. Little research has examined the issues related to the decision-making (DM) of mobile payment systems usage in the Jordanian context. The purpose of this study is to examine the factors that may have an influence on the adoption of mobile payment systems. This study has empirically tested the expanded unified theory of acceptance and use of technology (UTAUT2) together with awareness (AW), trust (TR), security (SE) and privacy (PR) as independent variables to explain the mobile payment system adoption in Jordan. Design/methodology/approach In total, 270 employees participated in a field survey questionnaire from the public sector in Amman city, the capital city of Jordan. Data were analyzed through a quantitative approach of partial least squares–structural equation modeling. Findings The results mainly showed that the determinants of DM to use mobile payment system are price value, social influence, performance expectancy, AW and TR. All of these determinants explained 60.2% of the variation of DM. In total, 72.2% has been explained as the TR to use m-payment system by SE and PR. Furthermore, the results revealed that TR mediates the association between SE as well as PR and the DM to use mobile payment system. Originality/value Interestingly, these new variables were found to be important and contribute to the UTAUT2 model. Consequently, the decision-makers in the Central Bank of Jordan should consider all these factors when re-upgrading a Jordan Mobile Payment system in the near future.

Purpose This paper aims to investigate the factors that affect the acceptance of distance learning systems by university academic staff and students in Jordan. To achieve this objective, it has been proposed to examine the distance learning experience of Jordanian Higher Education Institutions (HEIs) after the universities institution suspended face-to-face (traditional) courses delivery owing to novel Coronavirus’ (COVID-19) fears. Design/methodology/approach This study expands upon unified theory of acceptance and use of technology 2 by incorporating contextual variables such as trust (TR), autonomy (AUT) and compatibility (CMP). Data collection has been carried out through an online survey, which targeted participants at public and private universities during the crisis time of coronavirus. Structural equation modelling has been used to validate the proposed research model. Findings The outcomes revealed that performance expectancy, facilitating conditions, TR and AUT were the significant predictors of distance learning acceptance in both samples. By identifying the factors affecting the acceptance of distance learning systems, it will be more useful to offer better services of distance learning. This will also help to demonstrate that distance learning will be capable of delivering the educational aims of HEIs to areas where a pandemic outbreak in the Middle East. Originality/value Distance learning provides university students with quality education, engaging platforms and most significantly a safe teaching environment. The results and implications to both practice and theory are described.

Purpose The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified theory of acceptance and use of technology (UTAUT) with new related critical factors. Design/methodology/approach A quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS. Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis. Findings The outcome of the structural path revealed that performance expectancy, social motivation, COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users’ behavioral intention (BI) toward using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS. Practical implications The current research would be valuable for small- and medium-sized enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services are still deemed as an innovation. Originality/value To the best of the authors’ knowledge, the current study is the first academic paper that extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current research contributes to the academic knowledge on information technology information system adoption by considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and actual use of cloud-based AIS in Jordan.