The Nexus between Accounting Information Systems and Financial Performance: A Moderated-Mediated Perspective

Accounting Information Systems (AIS) have become the majority used across diverse sectors, as they provide a systematic method for managing financial performance with timeliness, transparency, and accuracy AIS is one of the computer-based systems for business entities to collect, record, and track the financial and accounting information that is used by decision-makers. The high quality of AIS allows business firms to effectively manage their financial activities. It shows that there is a higher demand for investment opportunities to improve their financial management and maintain long-term business operations. Therefore, in term of enhancing their financial strategy and overcoming unexpected business venture. Financial performance involves a comprehensive assessment that enables businesses to gauge their overall financial health and assess their capability to meet long-term financial obligations indicated that most business managers need the financial and accounting data provided by AIS to evaluate their past performance and map their future plans. This research aims to assess Management Accounting System as a mediating variable in the effect of Accounting Information Systems and Financial Performance, Information Technology as a Moderating variable in the effect Accounting Information Systems, Management Accounting System and Financial Performance. In this research the variables were divided into four types, financial performance as the dependent variable, Information Technology as the moderator, management accounting system as a mediator variable and Accounting Information Systems as the independent variable. This research applied on industrial companies listed on the Amman Stock Exchange, by using randomly method sampling, the data was obtained from 263 respondents. The data were tested using Smart PLS 3. The data analysis was carried out using the partial least squares (PLS) technique of structural equation modelling was used for data analysis. PLS is suitable for small sample sizes such as sample of this research Findings: The results of the analysis showed that Accounting Information Systems had a positive effect on Financial Performance. The mediating effect of Management Accounting System increases the positive effect between Accounting Information Systems and Financial Performance, the results shows that mediation is partial. Also, the interaction with information technology increases more than the financial performance of the companies. Research limitations/implications: The limitation of this research was using Industrial companies Listed on the Amman Stock Exchange for the 2024 period, so I recommended more studies by applying other companies and using panel data analysis. Originality/value: This research assessed the moderated mediating role that plays in the nexus between Accounting Information Systems and Financial Performance. This indicated that there was pressure from stakeholders to focus and have attention to Accounting Information Systems and Verify that the financial performance is as good as possible, The Jordanian mangers companies has to assure Accounting Information Systems to be perfect.