Cloud accounting readiness and strategic performance in Jordanian service companies and the moderating role of IT human capability

This paper is based on the Resource-Based View (RBV) and the Dynamic Capabilities Theory. It focuses on understanding how cloud accounting readiness relates to strategic performance. In doing so, the paper aims to examine the moderating influence of Organizational IT Human Capability (OITHC) on the relationship between cloud accounting readiness and strategic performance of service companies in Jordan. Data were collected from 113 top managers. The study employs the Partial Least Squares Structural Equation Modeling (PLS-SEM) statistical technique to analyze the impact of cloud accounting readiness on the strategic performance and assess the moderating effect of OITHC. The findings of the analysis indicate that cloud accounting readiness positively relates to the strategic performance. Furthermore, the effect of the cloud accounting readiness on strategic performance is positively moderated by OITHC. The results of the study show that organizations with advanced OITHC perform better in achieving superior strategic results with cloud accounting systems. This study expands the knowledge in the field by indicating that technological resources alone cannot lead to strategic benefits, while organizational capabilities are very important in this process. The study also highlights the indirect contribution of digital transformation to organizational sustainability by promoting resource efficiency, operational resilience, and long-term competitive performance.