|ترجمه عنوان مقاله||تاثیر استفاده از سیستم حسابداری دیجیتال بر عملکرد SMEs: اثر تعدیل کننده COVID-19|
|عنوان انگلیسی مقاله||Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19|
|تعداد صفحات مقاله انگلیسی||۲۳ صفحه|
|هزینه||دانلود مقاله انگلیسی رایگان میباشد.|
|مقاله بیس||این مقاله بیس میباشد|
|نمایه (index)||JCR – Master Journal List – Scopus – DOAJ|
|فرمت مقاله انگلیسی|
||۴٫۱۶۶ در سال ۲۰۲۰|
|شاخص H_index||۱۰۹ در سال ۲۰۲۲|
|شاخص SJR||۰٫۶۶۴ در سال ۲۰۲۰|
|شاخص Quartile (چارک)||Q1 در سال ۲۰۲۰|
|رشته های مرتبط||مدیریت – حسابداری|
|گرایش های مرتبط||مدیریت کسب و کار – حسابداری مالی – مدیریت فناوری اطلاعات|
|نوع ارائه مقاله
|مجله / کنفرانس||پایداری – Sustainability|
|دانشگاه||Department of Accounting, College of Business, King Faisal University, Saudi Arabia|
|کلمات کلیدی||شرکت های کوچک و متوسط – سیستم حسابداری مبتنی بر دیجیتال (DAS) – استفاده از DAS – عملکرد DAS – دیدگاه مبتنی بر منابع – چارچوب فناوری-سازمان-محیط – COVID-19|
|کلمات کلیدی انگلیسی||SMEs – digital-based accounting system (DAS) – DAS usage – DAS performance – resourcebased view – technology-organization-environment framework – COVID-19|
|شناسه دیجیتال – doi||https://doi.org/10.3390/su142215048|
|لینک سایت مرجع
|وضعیت ترجمه مقاله||ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.|
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|سفارش ترجمه این مقاله||سفارش ترجمه این مقاله|
|فهرست مطالب مقاله:|
۲ Literature Review
۳ Theoretical Understanding and Foundation
۴ The Research Model and Hypotheses
۶ Data Analysis
۷ Results and Interpretation
۱۰ Limitations and Recommendations for Future Studies
|بخشی از متن مقاله:|
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.
Businesses have been largely affected by the COVID-19 pandemic, which has forced them to transform their processes and rethink business elements and technology use to remain sustainable while at the same time adapting to changing guidelines and current procedures . Organizational leaders and managers have found COVID-19 to be disruptive, world changing and the ultimate test of their decision-making; this notion holds true for political leaders, senior business management, healthcare operational-level managers and the like. Evidently, the pandemic is the biggest challenge so far when it comes to making decisions in a manner that is timely and accurate [2,3]. For businesses, COVID-19 has led to the emergence of novel challenges in how to handle the repercussions brought on by the crisis and how to make decisions for efficiently and effectively managing the pandemic. Decision-making and system usage comprise the top challenges, which if ignored could lead to catastrophic outcomes [4,5].
Since 2020, researchers such as Lohapan , Ainasrallah and Saleem  and Hasbolah et al.  have indicated the use of technology, such as digital accounting systems (DAS), in addressing difficult and uncertain situations brought on by the COVID-19 pandemic all over the world. Technology use is actually deemed one of the top strategies that businesses can adopt [9,10]. In a world where the COVID-19 pandemic is viewed as a reason to develop and use appropriate technology, demand is met by businesses through their use of effective and up-to-date technology [11,12]. This has resulted in novel business models, online businesses and e-commerce platforms . The pandemic has also led to the promotion and upgrade of technology and automation infrastructure systems such as the DAS infrastructure .
The objectives of the current study were to investigate the drivers of DAS adoption and the role of DAS adoption on the performance of system, as well as the moderation influence of COVID-19 on the relationship between DAS adoption and performance. The low adoption level and performance found in prior research motivated the present study. The low level of adopting DAS and system value were also found to explain weak IMPACT (performance). This empirical research presents a distinguished contribution by examining the role of DAS adoption in enhancing system impacts and value.
The topic of DAS adoption in the Jordanian context is becoming more important, particularly considering the agenda of the Jordanian government in moving toward a contemporary and digital business environment. The effective usage of DAS is critical for every business in every industry. With the purpose of accomplishing effective adoption, SMEs must consider the potential drivers that might influence the adoption processes, given that several digital systems have failed owing to a low-level of usage.
Almost a majority of hypotheses proposed have an impact on the use of DAS. Furthermore, this plays a significant role in enterprises’ decision to implement DAS. DAS has undoubtedly been beneficial to organizations that have implemented it, including reducing labor costs, saving time, providing useful information to leaders and improving professional qualifications. In almost all cases, they are satisfied with the quality of services provided by DAS. Those respondents to the survey who are willing to utilize all resources and encourage their employees to work with DAS are positive indicators for the Jordanian economy. Furthermore, DAS has proven to be a superior technology for managing large amounts of data. DAS will therefore become more widely used in the future. As a result of the complex COVID situation, many office workers, especially those in the accounting, auditing and management departments, are required to work from home. As a result, they are unable to communicate directly with each other. Additionally, organizations must maintain and protect data at all times. As a result of this trend, the use of DAS is on the rise.