Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model

The main objective of this research is to investigate the impact of three different information system (IS) quality constructs, namely system quality, service quality, and information quality, as well as internal control quality, on both IS use and user satisfaction. The ultimate goal is to enhance the success of the information system. To achieve this goal, a quantitative approach using a survey questionnaire was employed to collect data from 111 respondents who are familiar with AIS use. The study utilized the Smart PLS-SEM to analyze the collected data and test the hypotheses. Additionally, the study proposed a theoretical model based on Delone and McLean's Information System (D&M IS) Success Model to support the findings. The results of the PLS-SEM analysis revealed that the paths leading from system quality to AIS utilization and information quality to AIS user satisfaction were not significant through direct correlations. However, all other links involving the IS success model were found to be significant according to the study outcomes. This research fills the gap in the limited theoretical understanding of AIS use and impact in Jordan and provides valuable contributions to existing IS literature, particularly in terms of identifying the determinants shaping the net benefits derived from AIS. The proposed model was validated in Jordanian companies implementing AIS, and the study can serve as a guide to underscore the importance of AIS. Finally, the study highlights some implications, acknowledges limitations, and presents prospects for subsequent research endeavors.