The Moderating Effect of The Cloud Computing on The Relationship Between Accounting Information Systems on The Firms Performance in Jordan

This research explores the relationship between Accounting Information systems (AIS) components, namely, System availability, security and integrity, confidentiality and privacy, and system quality with firm performance in Jordan, alongside the moderating influence of cloud computing. The data was collected in 2021 using a questionnaire from 263 respondents from the firms listed on Amman Stock Exchange that use cloud computing services. The findings revealed a significant relationship between the AIS components and cloud computing with firm performance, except for the system quality. In addition, cloud computing plays a significant moderating role in the relationship between System availability, and security & integrity, with firm performance. This study suggested that the AIS components substantially influence management monitoring, which may affect the firm's effectiveness and lead to better performance. With the use of cloud computing, the firm will gain more as reliable data is always available.