Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic

This study aims to evaluate the Accounting Information Systems (AIS) effectiveness on the organizational level by extending DeLone and McLean success model in developing countries like Jordan. Unlike other studies, this study investigates the effects of system quality, information quality, process quality, collaboration quality, service quality, individual performance and workgroup performance toward organizational performance during the period of the COVID-19 pandemic outbreak.

A self-administrated survey was used to collect data from 104 accounting managers operating in listed Jordanian firms in the Amman Stock Exchange (ASE). The partial least squares-structural equation modeling method was used for data analysis.

Eight relationships were tested, whereby six were supported as was expected. Particularly, the empirical results reveal that individual performance is positively and significantly influenced by information quality, process quality and service quality. Furthermore, workgroup performance is positively and significantly influenced by individual performance. The results also show that organizational performance is impacted by individual performance and workgroup performance.

The current study is among the first empirical studies that has extended the information systems success model to evaluate AIS success during COVID-19 pandemic. This study also offers insights into the importance of AIS success among listed Jordanian firms in ASE.