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Purpose The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems. Design/methodology/approach The data of the current study were obtained from 346 accountants working in information technology companies. Partial least squares structural equation modeling was used to test the research proposal model. Findings The empirical results confirmed that the adoption of blockchain technology is most considerably impacted by perceived usefulness, whereby it was also revealed that perceived ease of use has a direct and indirect effect on blockchain technology adoption. Originality/value According to the researchers’ knowledge, this study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of blockchain technology and its implications in digital accounting systems in the Jordanian context.

In the literature, studies have evidenced the efforts adopted by firms to develop digital technology with the hope of achieving sustainable decisions and competitive performance. However, studies have yet to provide an extensive explanation of the mechanisms used by firms in their digital technology adoption to impact and enhance value, particularly among small and medium enterprises (SMEs). In this regard, accounting information has served as a fundamental basis for business decision-making and the extensive use of digital technology has paved the way for the efficiency and effectiveness of accounting functions in modifying information relating to such functions. More specifically, a digital accounting system (DAS) enables the reporting and processing of large transaction amounts and generates the data required for analysis. However, despite these advantages, SMEs have been slow in their adoption and usage of DASs. Accordingly, this study drew upon resource-based view theory and the technology-organization-environment framework to propose an integrated model for examining the determinants and impact of using DAS among SMEs. The proposed model encapsulates the use and performance aspect of DAS. The study utilized a self-administered survey questionnaire as the primary data collection instrument. Data from 183 SMEs in Jordan were analyzed using partial least squares-structural equation modeling. The findings reveal that compatibility, organizational readiness, top management support and government support all had significant effects on DAS usage, which, in turn, had a positive and significant effect on DAS performance. With regard to the moderating effects, COVID-19 was found to have a moderating role on the DAS usage–DAS performance relationship. The study findings explain the way firms can enhance their DAS use to obtain optimum performance, thereby contributing to the literature on the antecedents and effects of using current information technology/information systems. The study recommends that the government of Jordan prepare and carry out a campaign concerning the importance of DASs for SMEs.

PurposeThe purpose of this study is to investigate the impact of the accounting system reform on corporate innovation behavior and the heterogeneity and underlying mechanisms of this impact. This paper further aims to study the impact of accounting system reform on corporate value.Design/methodology/approachThis study takes China's A-share listed corporates as a sample and uses the exogenous policy shock of the implementation of the New Accounting Standards in 2007 to design the identification strategy of propensity score matching and difference-in-differences method. By comparing the differences between the innovation level of corporates in high-tech industries and non-high-tech industries before and after the implementation of the New Accounting Standards, the impact of the accounting system reform on corporates' innovative behavior can be identified.FindingsResults show that compared with corporates in traditional industries, high-tech corporates obtained higher patent output after the implementation of the New Accounting Standards. This reform mainly affects corporate innovation by improving corporate risk-taking. In addition, this paper finds that the reform of the accounting system has increased the market value of high-tech corporates in the long run.Originality/valueThis study provides new empirical evidence for addressing the insufficient innovation incentives for market entities and enriches the existing literature on the economic effects of the change of accounting systems and the influencing factors of corporate innovative behavior from the accounting system perspective.

This paper provides evidence on the determinants and economic outcomes of updates of accounting systems (AS) over a 24-year timespan in a large sample of U.S. hospitals. We provide evidence that hospitals update their AS in response to three types of pressures: economic pressures , such as increases in the quality of accounting information driven by vendor rollouts of improved AS; coercive pressures imposed by regulators mandating certain practices, such as internal control practices imposed by Sarbanes–Oxley Section 404; and mimetic pressures for hospitals to conform their AS to those of their peers, such as local county and prominent “celebrity” peers. We find that only economically driven updates lead to economic benefits in the form of lower operating expenses and higher revenues. In contrast, we find some evidence that AS updates prompted by coercive regulatory pressures actually impose economic costs in the form of higher operating expenses. This paper was accepted by Suraj Srinivasan, accounting .

Purpose This study aims to investigate the relationship between management accounting systems effectiveness (MASE) and company performance and then it examines the role of perceived environmental uncertainty as a moderator on this relationship. It provides empirical evidence from a developing market, especially from the Jordanian market. Design/methodology/approach This study is based on collecting its data using a quantitative method to assist in explaining and interpreting the results, whereby the study data were collected through a survey design approach using a questionnaire method to achieve the objectives of the study. The population of this study included all Jordanian companies listed on the Amman Stock Exchange (ASE) at the end of 2019, a total of 187 companies. Therefore, the study sample consists of all these companies (a completely sensuous population) which are listed on ASE at the end of 2019. Findings The findings of this study offered that two informational characteristics of MASE, namely, timeliness and integration, have a significant impact on the financial performance and other characteristics have no impact on the financial (FP) and nonfinancial (NFP) performance. The informational characteristics of management accounting systems complement each other to ensure the MASE in the company, where the relationship between MASE proxied by four informational characteristics together and FP as well as NFP, were highly significant. Additionally, the findings documented that perceived environmental uncertainty, namely, customer uncertainty, competitor uncertainty and technology uncertainty separately do not moderate the relationship between MASE and company performance (both FP and NFP). Research limitations/implications The findings of this study shape the way for more thorough studies into monitoring MASE. Nevertheless, to start efficient decisions, managers need to comprehend the interaction of the MASE with other factors. All these considerations need to be comprehended both for and against the performance. Finally, this study addressed important issues that have practical management value. However, it is limited to a sample from one country. Future research would be interesting to study different businesses and cultural settings to enhance the theoretical and practical contributions of the study’s findings and conclusions. To be more specific, further study should have a wider view of the determinants of performance by containing economic factors in different areas such as the MENA region. Originality/value To the best of the knowledge, this is the first study of Jordan to examine the relationship between MASE and company performance from two sides (namely, financial and non-financial performance), moderated by perceived environmental uncertainty. As such, the study raises significant findings drawing attention to management accounting systems and the role of management accounting systems in Jordan.