Abstract: This research examines the impact of Accounting Information Systems (AIS) use on the financial sustainability of Jordanian logistics organisations, and the moderating effect of organisational structure. Drawing on the Technology Acceptance Model and Contingency Theory, the study assesses the impact of perceived usefulness, perceived ease of use, organisational readiness, system compatibility, and system complexity on financial sustainability. A quantitative research design was used, with data gathered from 412 accountants working in logistics firms in Jordan. The relationships were tested using Structural Equation Modelling (SEM) with SmartPLS 4. Perceived usefulness, perceived ease of use, organisational readiness, and system compatibility significantly increase financial sustainability, whereas system complexity does not have a direct impact. Further, organisational structure moderates’ various relationships, especially those with perceived usefulness, perceived ease of use, organisational readiness and system complexity. The study underscores the need for organisations to consider their structure when adopting AIS to enhance financial performance. The research adds to the scarce empirical literature on AIS use in the logistics industry in developing countries, and provides advice for managers on how to enhance financial performance through digital accounting initiatives.

Keywords: Accounting Information Systems, Financial Sustainability, Organisational Structure, Technology Acceptance Model, Logistics Firms, Jordan

Pages: 1347-1360