...Manaf Al-Okaily; Aws Al-Okaily; Yousef Alsafadi; Ayman Wael AL-khatib; Dimah Al-Fraihat; Fadi Shehab Shiyyab; Mahmoud Mohmad Ahmad Aleqab; Ammar Daher Bashatweh Purpose This paper aims to determine the antecedent factors of digital accounting systems, otherwise known as accounting information...

... research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis. Information systems Accounting systems AIS usage Jordanian SMEs TAM COVID-19...