WSEAS Transactions on Computer Research
Print ISSN: 1991-8755, E-ISSN: 2415-1521
Volume 14, 2026
The Effect of AIS adoption on Effectiveness of Financial Processes in Jordan: The Mediating Role of Cloud Computing
Authors: , , ,
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Abstract: This study investigates the impact of adopting Accounting Information Systems (AIS) on the effectiveness of financial processes in Jordan, with a particular focus on the mediating role of cloud computing use. Data was collected from 425 accountants across various sectors in Jordan. Structural equation modelling using SmartPLS 4 was used to evaluate both the measurement and structural models. The findings reveal that both PU and PEOU significantly influence cloud computing use, which in turn has a substantial positive effect on the effectiveness of financial processes. PU and PEOU also directly affect financial process effectiveness, although to a lesser extent. Furthermore, cloud computing use was found to partially mediate the relationships between PU and PEOU with financial process effectiveness. This study contributes to the literature by empirically validating a technology-driven model that integrates cloud computing use to explain improvements in financial performance in a developing country context.
Keywords:
Accounting Information System, Cloud Computing, Financial Process Effectiveness, Perceived Usefulness, Perceived Ease of Use, Jordan
Pages: 284-300
DOI: 10.37394/232018.2026.14.25