The antecedents and outcomes of accounting information systems usage: the indirect effect of IT knowledge

Since the digital transformation revolution has emerged in the world, many entrepreneurial businesses have used digital technology tools such as blockchain technology, artificial intelligence and machine learning in the domain of the financial and accounting functions digitalization to improve business decision-making quality and sustain their performance. Although it is global usage, only a few studies have investigated the related issues of digital technology tools in the Jordanian small and medium-sized enterprises (SMEs) context. Accordingly, the current study aims to explore the role of accounting information systems (AIS) usage on decision-making quality by the moderating role of information technology (IT) knowledge. The suggested research model is empirically tested with 237 responses retrieved from owners and managers of Jordanian SMEs. The results show that the perceived usefulness of AIS is impacted by perceived ease of use. Besides, the perceived usefulness of AIS significantly influences perceived satisfaction. The findings also indicate that AIS usage is impacted by perceived usefulness, perceived satisfaction, perceived innovativeness in IT, perceived self-efficacy and perceived compatibility. Interestingly, the results show that perceived ease of use and perceived convenience do not significantly influence the usage of AIS. The findings also show the critical role of AIS usage in improving decision-making quality. Likewise, the findings showed that IT knowledge moderated the relationship between AIS usage and decision-making quality. Lastly, more discussion regarding the limitations and future research is presented at the end of this paper, which completes the whole paper.