Impact of Information Technology on Competitive Advantage in Jordanian Commercial Banks. Accounting Information System Effectiveness as a Mediating Variable
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2016, Vol 6, Issue 3
Abstract
This study aimed to identify the Impact of Information Technology on Competitive Advantage, and the impact of Accounting Information System Effectiveness on Competitive Advantage in Jordanian commercial banks. The study population consisted the CFOs and their deputies, internal audit managers, information systems managers and heads of departments of all Jordanian banks (n=13) listed on Amman Stock Exchange (www.ase.com.jo). The authors distributed five questionnaires to each bank. For the purposes of this study, the researchers constructed a questionnaire and ensured its validity and reliability. To achieve the objective of the study a questionnaire was developed and distributed to all individuals of the study population (n= 65). Fifty-nine questionnaires were retrieved, of which 3 were disqualified from analysis due to their bad condition. Therefore, the number of questionnaires used in statistical analysis was 56, or about 86% of the total. Data were analyzed using the software SPSS, as statistical inference was used through simple regression analysis to test the first, second, and third hypotheses. The fourth hypothesis was tested through path analysis. The researchers found that there is an Impact of Information Technology on Competitive Advantage, and the impact of Accounting Information System Effectiveness on Competitive Advantage in Jordanian commercial banks. Based on the study results, the researchers recommend the implementation of the study in another context (Arab or foreign) to be compared with the results of the current study. Also, other studies can be conducted to explore other mediator variables such as knowledge management instead of accounting information systems, or the same study could be conducted on another sector such as public shareholding industrial companies.
Authors and Affiliations
Seif Obeid Al-Shbiei, Nofan Hamed Al-Olimat
Keywords
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- EP ID EP138853
- DOI 10.6007/IJARAFMS/v6-i3/2255
- Views 90
- Downloads 0
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