NONE 20260427122341766 wseas/wseas content-registration-form+ja@crossref.org content-registration-form WSEAS TRANSACTIONS ON COMPUTER RESEARCH 1991-8755 2415-1521 Ghaith Ali Yousef Rawashdeh College of Graduate Studies, Universiti Tenaga Nasional (UNITEN), MALAYSIA Bakhtiar Alrazi College of Graduate Studies, Universiti Tenaga Nasional (UNITEN), MALAYSIA Mohd Rizuan Abdul Kadir College of Graduate Studies, Universiti Tenaga Nasional (UNITEN), MALAYSIA Ahmad Al-Dalaien Cyber Security Department, Faculty of Science and Information, Jerash University, JORDAN 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. 04 27 2026 04 27 2026 284 25 https://creativecommons.org/licenses/by/4.0/deed.en_US 10.37394/232018.2026.14.25 https://wseas.com/journals/cr/2026/a505103-1393.pdf T. Y. AlBastaki and A. 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