Accounting Information System and Islamic Banks’ Performance: An Empirical Study in the Kingdom of Bahrain

Al-Sartawi, Abdalmuttaleb M. A. Musleh; Sanad, Zakeya; Momany, Munther Talal; Al-Okaily, Manaf

doi:10.1007/978-3-031-17746-0_56

Cited by 25 publications

(1 citation statement)

References 43 publications

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“…Nevertheless, this automation also brings about the potential danger of compromising the accuracy and reliability of information. Consequently, while the abundance of data implies a more logical Digital accounting transformation decision-making process, it simultaneously leads to heightened complexity (Musleh Al-Sartawi et al, 2022;Chauhan and Tekta, 2020;Al-Sartawi et al, 2023;Berikol and Killi, 2021;Hoffman, 2020).…”

Section: Introductionmentioning

confidence: 99%

The role of digital accounting transformation in the banking industry sector: an integrated model

Al-Okaily

Alsmadi

Alrawashdeh

et al. 2023

JFRA

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Purpose The digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation domain. Consequently, the purpose of this study is to explore the important role of digital accounting transformation in improving business performance in the context of the banking industry. Design/methodology/approach Data were collected through a questionnaire from the Jordanian bank sector with a sample of 190 respondents. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the collected data and test the hypotheses. Findings The results have shown that the adoption of digital accounting, adoption of FinTech innovation and technological competition are the major drivers for improving business performance. All direct paths leading to improving business performance were found to be significant in the hypothesized directions, while technological savvy was found to indirectly affect the relationship between (the adoption of digital accounting and FinTech innovation) and improving business performance. Originality/value The current study is differentiated from other studies by developing a theoretical research model to incorporate the adoption of digital accounting, adoption of FinTech innovation, technological competition, technological savvy and business performance in the Jordanian context under the digital transformation revolution. For practitioners, the findings provide policymakers with meaningful insight for organizations looking to adopt these digital technologies for improved business performance.

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Section: Introductionmentioning

confidence: 99%