The Role of Employee Empowerment in Supporting Accounting Information Systems Outcomes: A Mediated Model

Abstract

The current research study was carried out to explore the mediating influence of management awareness on the relationship between employee empowerment and accounting information systems (AIS) outcomes. A quantitative approach was adopted through the distribution of an online questionnaire to (97) financial managers and accounting managers within banks in Jordan. SPSS was used in order to analyze the primary data, and it was seen that management awareness mediates the relationship between employee empowerment and AIS outcomes, which is attributed to the fact that management needs to be aware of organizational goals and the financial information needed to achieve these goals. This includes an understanding of the latest accounting technology that is available to assist in this process. Additionally, management needs to be aware of the costs associated with the implementation of new systems, and any potential risks that could arise. By being actively involved in the implementation and decision-making process, management can ensure that AIS is efficient and produces the desired results. Finally, management should ensure that appropriate user training is available for all users of the information system. This ensures that the system can be utilized in the most efficient manner possible and produces the desired financial results. This study recommended the need to utilize integrated cloud-based systems to increase the availability of information and reduce the need for manual data entry. Further recommendations were presented in the study.

Organizational Determinants and Compliance Behavior to Shape Information Security Plan

“…This dimension postulates that awareness of ongoing surveillance serves as a catalyst for behavior congruent with organizational norms and directives, as validated by Hina et al (2019). Existing scholarly work and empirical analyses corroborate the hypothesis that the extent and rigor of monitoring procedures exert a considerable impact on individual predispositions, which, in turn, modulate compliance behaviors, as substantiated by Qatawneh (2023).…”

“…The model's depth is further enhanced by highlighting the contrasting perspectives between managers and employees. Such differences shed light on the roles of power dynamics, hierarchy, and varying perceptions of compliance, Lean et al (2012), Cavallari and Tornieri (2018) Laslo-Roth and Schmidt-Barad (2021), Fruhen et al (2022), Qatawneh (2023).…”

“…In dissecting the myriad incidents linked to human behavior and multi-layered information systems, a recurrent theme emerges: the crucial role of employee interactions (Qatawneh, 2023). Whether driven by benign neglect, the allure of convenience, or mere oversight, employees sometimes find themselves circumventing established protocols, inadvertently introducing vulnerabilities into the system.…”

“…Far from being a static endpoint, Compliance represents a dynamic issue, an ongoing odyssey of alignment with a multitude of regulations, industry benchmarks, and globally accepted best practices. And as this journey unfolds within the complex maze of Information Security, a singular focal point emerges: human behavior (Qatawneh, 2023;Donalds and Barclay, 2022;Dewies et al, 2021). Recognizing this, contemporary organizations are making concerted efforts, channeling resources towards a bevy of strategies, protocols, and training modules, all aimed at inculcating a culture of security awareness and vigilance among their workforce, as Dewies et al found in their study about the effectiveness of nudging in information security when attitudes are unsupportive (Dewies et al, 2021).…”

Factors Influencing the Quality of Accounting Information Systems in Malaysia

“…Top management support could enhance the "quality of accounting information systems" by involving top management in the development of frameworks with a dedication in terms of time, money, and funds to support operations inside a company via information systems (Sheth, 2010). Therefore, the quality of AIS's able to provide efficiency for top management to obtain anywhere and whenever in line with their authorization and duty is influenced by top management support (Qatawneh, 2023). User training has a positive significant impact on the quality of accounting information systems.…”