Sustainable Digital Accounting in Jordan: How Fintech and Digital Audit Systems Drive Esg Compliance and Corporate Financial Performance
Year: 2025
Type: article
Abstract: This study examines how FinTech adoption, digital audit systems, and organizational digital maturity influence corporate financial performance through ESG compliance in Jordan. Targeting 1,250 firms listed on the Amman Stock Exchange, a stratified random sample of 297 companies was analyzed using PLS-SEM. The results confirm all hypotheses, revealing significant positive effects: FinTech adoption, digital audit systems, and digital maturity enhance both ESG compliance and financial performance. ESG compliance emerges as a critical mediator, explaining how digital innovations translate into financial gains. FinTech adoption shows the strongest impact on ESG compliance, while digital maturity has the largest direct effect on financial performance. The findings bridge Resource-Based View and Institutional Theory, demonstrating that digital capabilities create value when aligned with sustainability goals. The study provides practical insights for firms integrating digital accounting with ESG strategies, emphasizing the need for holistic transformation. Its originality lies in uncovering ESG compliance as the missing link between technology adoption and financial outcomes in emerging markets, offering a framework for policymakers and managers to optimize digital investments while advancing sustainability. The research contributes to theory by reconciling technological and institutional perspectives, while its focus on Jordan addresses a gap in regional evidence on digital accounting’s role in sustainable finance.
Institutions: Damascus University, Zarqa University
Language: English
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6893349570
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