Does AIS usage matter in SMEs performance? an empirical investigation under digital transformation revolution

Purpose The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic. Design/methodology/approach The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used. Findings The empirical findings revealed all postulated hypotheses were accepted except H3 . Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected. Originality/value The results of the current 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.