The purpose of the current research is to explore whether the usage of digital technology tools as digital accounting information systems (AIS) affects Jordanian organisational performance continuity, which in turn affects the achievement of Sustainable Development Goals (SDGs).
To achieve the study purpose, a quantitative research approach was employed to collect data from the owners or managers of Jordanian small and medium-sized enterprises (SMEs), and the suggested research model was analysed by using Partial Least Squares Structural Equation Modeling (PLS-SEM).
The results show that the perceived usefulness of impacts the intention to use AIS. Besides, the perceived usefulness of AIS is significantly influenced by perceived convenience. Interestingly, perceived convenience and perceived ease of use insignificantly impact the intention to use AIS. Meanwhile, perceived compatibility also insignificantly impacts the perceived usefulness of AIS. The findings indicate that AIS usage is impacted by perceived compatibility and perceived satisfaction. In addition, the results show the critical role of intention to use AIS increases managers’ actual use of AIS. Finally, the findings showed that perceived innovativeness moderated the relationship between AIS intention and AIS usage, which supports H10.
This study contributes to the understanding of the essential success factors underlying the use of digital technology tools in Jordanian SMEs, which can help policymakers in SMEs increase the diffusion rate of these tools in Jordanian enterprises, particularly in the context of the digital transformation revolution.
