Implementing Accounting Information Systems using an Integrated TOE Framework: Evidence of Jordanian SMEs

This study examines the adoption of "Accounting Information Systems (AIS)" among 17,849 "small and medium-sized businesses (SMEs)" in Jordan using the "Technology-Organization-Environment (TOE)" paradigm. The results of 412 completed surveys indicate that relative advantage and compatibility have a greater impact on AIS usage than “security and privacy”. AIS adoption is significantly impacted by several organizational factors, including “corporate size, IT infrastructure, staff IT expertise, and top management support”. Adoption is positively impacted by client AIS complexity, but not by competition pressure. In order to foster a culture of critical decision-making for economic development, the study highlights the need for additional research on TOE components in developing nations, particularly in the Middle East and Jordan. For the benefit of legislators, regulators, and accounting experts, the suggested model seeks to elucidate the connection between TOE pressures and AIS adoption decisions. A technique for the successful implementation of AIS in Jordanian SMEs is proposed, since it is important to consider how AIS might add value to the company as technology develops.