WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 23, 2026
Organizational Characteristics, Individual Characteristic, and AIS Integration as Determinants of Financial Efficiency in Jordan: The Mediating Effect of Task-Technology Fit
Authors: , , ,
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Abstract: This study investigates the influence of organisational characteristics, individual characteristics, and AIS integration on financial efficiency within Jordanian organisations, with particular emphasis on the mediating role of Task-Technology Fit (TTF). Data were collected from 425 accounting professionals across multiple sectors using a structured questionnaire. The findings demonstrate that organisational characteristics, individual characteristics, and AIS Integration each have a statistically significant and positive impact on financial efficiency. Moreover, TTF was found to mediate the relationship between individual characteristics and AIS integration with financial efficiency, while no mediating effect was observed between organisational characteristics and financial efficiency. The study suggests that organisations aiming to enhance financial efficiency should invest not only in advanced AIS infrastructure but also in employee training and change management initiatives to ensure a strong fit between users, tasks, and technology.
Keywords:
Accounting Information Systems (AIS), Task-Technology Fit, Financial Efficiency, Jordan, Structural Equation Modeling, System Integration, Organizational Characteristics, Individual Characteristics
Pages: 556-571
DOI: 10.37394/23207.2026.23.42