The role of organizational culture in supporting better accounting information systems outcomes

Abstract

AbstractThe current study aimed at exploring the role of organizational culture in supporting better AIS outcomes from perspective of financial and accounting managers within SMEs in Jordan during the fiscal year 2021–2022. Independent variables of study (organizational culture) included (Involvement, Adaptability, Mission, Consistency), while dependent variable was AIS outcomes within the organization. Quantitative approach was adopted and (318) questionnaire was distributed on financial and accounting managers from different SMEs in the Jordanian capital Amman, during the fiscal year 2021/2022. SPSS was employed so as to reach numerical results that can lead to explaining the phenomenon under study, and it was indicated that the main hypothesis was accepted “Organizational culture has a statistically positive influence on reaching better AIS outcomes within SMEs in Amman”. Among the sub-variables it was seen that involvement to be the most influential variable with an R = 0.772 followed directly by consistency scoring an R = .608, other variables were also seen to influential with lower degrees. Study Recommended carrying out a research that explores the influence of AIS outcomes and characteristics on organizational culture, in addition to the need from organizations to employ highly skilled and competent professionals and accountants to generate financial information and have appropriate academic qualifications. Further recommendations were presented later in the study

Keywords

• Organizational culture
• adaptability
• mission
• consistency
• accounting information system
• outcomes