The Moderating Effect of Organizational Culture on The Relationship between Accounting Information Systems and The Financial Performance of Small and Medium Sized Projects in Emerging Markets
Year: 2025
Type: article
Study design: Observational Study
Abstract: The study aims to investigate how organizational culture affects the relationship between accounting information systems (AIS) and the overall performance of Jordanian small and medium-sized projects. A poll was conducted with senior executives from several small and medium-sized Projects in various industries. Structural Equation Modeling (SEM) analysis was applied to test the direct and moderating effects. According to the study, the relationship between small and medium-sized projects' performance and accounting information systems is influenced by organizational culture, as the moderating role is statistically significant. The findings show that the organizational culture's consistency, adaptation, and mission are important and shape the impact of the AIS, which has a major effect on the performance of Jordanian small and medium-sized projects. The study concludes that ethical cultures have an impact on and a moderating effect on the impact of AIS, which ultimately affects the performance of small and medium-sized projects. Jordan is a developing nation with underdeveloped institutions and systems. There is a lack of studies on the impact of AIS and organizational culture on the success of small and medium-sized Projects because these entities are still in the early stages of development. This is because businesses and organizational structures are relatively new. Regarding how national culture affects organizational culture, institutions, and the usage and caliber of accounting data, Jordan's culture is very different from that of developed countries and even from that of other Arab states. Thus, the study adds to the body of existing work in both a theoretical and contextual sense by examining the moderating impacts of organizational culture, AIS, and small and medium-sized projects' performance from the perspective of rising nations. The sole method of evaluating performance was through collective perceptions of managers and owners, which limited the study.
DOI: 10.14419/e0wvs934
Author: Dr. Heba Mousa Hikal
Institution: Arab Open University
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4416815757
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