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.
All business entities must have a functional accounting department to operate correctly. Even nonprofitable entities are operated by choices that are taken based on different financial reports (Kapoor and Goel, 2017). As the storm of technology has hit the whole wide world in the past few decades, it was only a matter of time until it reached day to day professions. Technological advancements shaped a new way of performing various tasks within the accounting profession, resulting in a whole new revolution growing every day (Smith, 2015). At first, automation aimed to reduce the workload on accountants by using technology in performing redundant tasks and shifting their attention to more advanced situations, which led to a major increase in their productivity. Accountants used to work using papers and calculators to make the records and verify whether the ledgers were accurate. However, nowadays, it is all about using new accounting information systems and tools that have dramatically changed the accounting profession to be much more efficient (Schmitz and Leoni, 2019).
Digital accounting systems is traditionally known as a system that an organization uses to collect and process its financial data and information so that it can be used by decisionsmakers, thus enhancing organizational performance (Dagiliene and Šutiene, 2019; Huy and Phuc, 2020). However, current digital accounting systems differ from earlier ones in several ways, especially as software nowadays deals with Big Data, which has created new data mining opportunities (Balios, 2021; Oatley, 2021). Further, the implication of blockchain technology and the Internet of Things (IoT) are driving the current and next movement of digital transformation (Sandner et al., 2020). Blockchain, for example, can increase security and transparency by providing a joint ledger (Diedrich, 2016).