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The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.
The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.
Higher education is currently facing a data revolution. Universities are flooded with ever-increasing data, but the information tends to be poor. Some universities implement data governance programs (DGPs) by first assessing the level of data governance maturity. From these results, it was concluded that the gap was a problem. The gaps that occur in several frameworks are related to processes, technology, and people. In principle, when improving data governance, the process and technology parts can be improved relatively easily because there are clear indicators that need attention. The problem that still occurs is related to the involvement of users or people or actors in the data governance process. The university also needs a mechanism that can resolve problems in implementing data governance. The reason is the concept of data culture. This paper proposes a measurement mechanism to determine which aspects of data culture will influence the implementation of data governance. The research was conducted using the multiple linear regression (MLR) method to look at the domain of data culture aspects that influence the implementation of the DGP. The research results show that of the three research variables, namely domain importance, planning and context (IPC), domain perception, usability and communication (PUC), and domain people, leadership, and relationship (PLR), the PLR variable is the variable that has the greatest influence on DGP compared to the other two variables. Further research opportunities to assess the maturity of data culture program implementation in universities and other organizations can be made possible by this study.
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