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Accounting
Accounting information quality in information
the digital era – a perspective from quality

ERP system adoption?

Malik Abu Afifa and Isam Saleh
Department of Accounting, Al-Zaytoonah University of Jordan,
Amman, Jordan, and Received 24 March 2023
Revised 4 June 2023
22 July 2023
Hien Vo Van Accepted 19 September 2023
Department of Accounting, Tien Giang University, Tien Giang, Vietnam

Abstract
Purpose – Based on the technology acceptance model theory, this study aims to explore whether perceived
usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the
intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the
influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research
fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting
information quality moderated by a company size.
Design/methodology/approach – This research seeks to provide evidence about the study context from
Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock
Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the
study population. The core data were collected using an online survey via Google Forms. It was emailed to the
selected companies’ chief financial officers. Because each company received one online survey questionnaire, this
unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.
Findings – Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP
system, and that there is a positive relation between the intention to accept an ERP system and ERP system
adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of
accounting information moderated by company size.
Originality/value – This research adds to the accounting information quality literature by investigating
the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system
adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical
knowledge on ERP system adoption in developing countries, notably Jordan.

Keywords ERP system, Information quality, Information characteristics, Digital accounting,

TAM theory, Jordan
Paper type Research paper

1. Introduction
In recent years, businesses have increasingly used enterprise resource planning (ERP) system as
software packages. ERP deployment is a significant advancement in the use of information
technology (IT) systems in businesses (Barth and Koch, 2019; Bamufleh et al., 2021). The ERP
system was developed in response to the introduction of various functional best practices related

Global Knowledge, Memory and

Communication
The authors are grateful to the journal’s anonymous referees for their extremely useful suggestions to © Emerald Publishing Limited
2514-9342
improve the quality of the article. DOI 10.1108/GKMC-03-2023-0101
GKMC to the company’s operations (Akrong et al., 2022). Because it is built on a central database to offer
efficient and effective resource management, it emphasised information integration at the level of
the company’s operations and divisions (AboAbdo et al., 2019). It is a comprehensive system that
assists companies in expanding their operations and effectively managing their resources to get a
competitive edge (Putra et al., 2021). In reality, it is used to address the shortcomings of traditional
information systems (Rahardja, 2023). As a result, integration is the key feature that separates an
ERP system from traditional information systems (Hamad and Yassin, 2022).
Previous research (Akrong et al., 2022; Alhirz and Sajeev, 2015) has shown that the success
of ERP applications in businesses can be influenced by a variety of factors. Furthermore, the
Technology Acceptance Model (TAM) theory explains how two key components (i.e. perceived
usefulness [PU] and perceived ease of use [PE]) impact a company’s willingness to accept
certain technologies, such as an ERP system (Ali et al., 2018; Davis, 1989). According to Lai
(2017) and Arora and Sahney (2018), the issue of attitude toward usage has an influence on the
intention to use them. They also demonstrated that PU and PE improve attitude towards
usage, meaning that attitude towards usage serves as a link between both TAM components
and intention to use. Furthermore, TAM theory has lately been extended by examining other
components (for example, the availability to embrace technology [AET]) that may promote
company adoption of new technologies. AET is seen as an approximately new component that
is deeply linked to the intention to accept modern technologies (Habiba et al., 2019).
However, recent studies have shown that adopting new technologies requires additional
expenditures, effort, time and training, limiting companies’ ability to use them, particularly in
developing countries (Abu Afifa et al., 2022; Qalati et al., 2021), whereas other studies have exhibited
that listed companies in developed countries adopt new technologies faster than those in developing
countries (Fuglie, 2016). Therefore, the question of the factors’ impact on the new technology
adoption, such as an ERP system by listed companies in developing countries, remains a concern.
As a result, based on TAM theory, this study tries to address the following questions:

Q1. Do PU, PE and AET influence the intention to accept an ERP system in Jordanian
listed companies, as a developing country?
Q2. Does the intention to accept an ERP system influence ERP system adoption?
Following that, accounting information must be relevant and faithfully represented – as
fundamental qualitative characteristics – to be used for decision-making (Al-Hattami, 2022; Azar
et al., 2019). The deployment and utility of an ERP system has shifted dramatically from
traditional system to a modern system that integrates company functions via computerisation,
progress and a data system (Barth and Koch, 2019; Brazel and Dang, 2008). The ERP system is
intended to collect and convey data to managers in a timely manner, hence boosting managers’
ability to monitor and evaluate accounting data (Hitt et al., 2002). Furthermore, past accounting
studies have shown that announcing the adoption of an ERP system causes a positive market
response and has a positive impact on performance (Jaradat et al., 2022). Previous research has
also discovered that one of the causes of ERP deployment is the agency problem (Patnaik et al.,
2019); thus, the ERP system may increase management accuracy, reduce information asymmetry
between managers and investors and, ultimately, improve accounting information quality.
Recent study, on the other hand, has revealed that the design of an ERP system might
reduce the efficacy of internal control and audit quality (Aryani and Krismiaji, 2013; Hunton
et al., 2004; Wright and Wright, 2002). Because of the interdependence and stringency of
business procedures, related data and restructuring processes, ERP system provides a
unique risk (AboAbdo et al., 2019). Understanding this hazard is critical in system
preparation and ensuring system accuracy (Hunton et al., 2004). Therefore, it is argued that
the deterioration in the quality of audit and the effectiveness of internal control following Accounting
ERP system adoption can reduce the accounting information quality, because ERP use information
resulted in increases in the absolute value of discretionary accruals (i.e. higher earnings
manipulation) for a sample of ERP adopters (Brazel and Dang, 2008). Additionally, an
quality
exploratory research conducted by Wright and Wright (2002) discovered the ERP system
adoption procedure had an impact on system reliability. The authors also demonstrated that
the reliability of accounting information decreases with the ERP system adoption.
From above discussion, the influence of ERP system adoption on accounting information
quality is still controversial (Haleem, 2021). Prior literature has also indicated contradictions
about the projected improvement in accounting information quality following the ERP
system adoption. The factors influencing ERP system adoption may still have an impact on
this. As a consequence, this study adds to existing knowledge in this context by exploring
whether ERP system adoption influences accounting information quality (relevance and
faithful representation characteristics), thereby answering the following research question:

Q3. Does the adoption of an ERP system affect the accounting information quality?
Furthermore, we have found relatively little research that uses a company size as a factor to
determine if it affects new technology adoption (Blichfeldt and Faullant, 2021; Laukkanen
et al., 2007). Large companies, in fact, have a better risk-management competence, more
accessible resources and a more robust infrastructure to embrace technology than small-
and medium-sized enterprises (SMEs) (Alsharari et al., 2020; Jacobsen, 2018; Uddin et al.,
2019). Consequently, by addressing the following question, this study provides an in-depth
examination of the moderating role of the company’s size in the study context:

Q4. Is the relationship between ERP system adoption and accounting information
quality moderated by company size?
Finally, the contributions of this work might be stated as follows. For starters, this study
provides a reliable scientific foundation for practitioners to make decisions on the usage of
an ERP system in company. Second, it presents empirical evidence from Jordan, a
developing country with fewer attempts to do searches in this context than developed ones.
Third, the study’s findings may shed light on the major factors driving the intention to
accept an ERP system, as well as the link between the intention to accept an ERP system
and ERP system adoption, between ERP system adoption and accounting information
quality. Following that, our study adds to the past evidence regarding the moderating
influence of company size in this context. As a result, the findings add to the body of
knowledge in this context. Additionally, these findings can assist managers, policymakers
and other stakeholders design policies and procedures that will increase the level of ERP
system adoption, and hence its benefits, particularly in Jordanian companies.
The rest of this article is organised as follows. Section 2 discusses the previous literature
review and the development of the study’s hypotheses. Section 3 presents the methodology
used in the current study. Section 4 presents the data analysis and results. Section 5 presents
the discussion. Sections 6 and 7 summarise the conclusion and implications and future
research direction, respectively.

2. Background literature and hypotheses

2.1 Enterprise resource planning system
Previous research (Setia et al., 2013) has demonstrated that digital business solutions play
an essential role in information quality and that information quality impacts are dependent
GKMC on digital technology. According to Anthony (2021), developed digital technology provides
holistic and comprehensive information to promote interpersonal interactions (i.e.
communication) in businesses. Anthony (2019) discovered that developed digital technology
facilitates collaboration and interaction among stakeholders by offering a platform for
sharing information that manages the dynamics of business operations. Marinagi et al.
(2015) also noted that maintaining the quality of information communicated among
stakeholders is critical, and that developed digital technology improves overall performance
by increasing information reliability and accuracy.
In the context of developed digital technology, ERP system is intended to solve the issue
of information fragmentation in companies (Rajan and Baral, 2015). ERP system aims to
computerize a complete company by using a set of software modules that cover all aspects
of the company (Alam and Uddin, 2019). Furthermore, ERP is currently pushed as a
desirable and important connection for improving integration across all functional areas of
the company, as well as between the company and its upstream and downstream trade
partners (Rahardja, 2023). One of the benefits of using an ERP system is the capacity for
better decision-making; hence, ERP adopters should outperform non-adopters (Marnewick
and Labuschagne, 2005; Uddin et al., 2019). An ERP system, according to O’Leary (2000) and
Rahardja (2023), is meant to help in the development of business processes, hence enhancing
the information quality, decision-making and company performance. The information
provided by an ERP system is more timely, and it is available practically continuously for
management decision-making at all levels of the business (Jaradat et al., 2022). On the other
hand, ERP system adoption in the company is frequently perceived as difficult and complex,
causing both top management and other users to be unwilling to implement it (Uddin et al.,
2019). The effectiveness of an ERP system implementation in a company is dependent on the
support of both senior management and the user (Jaradat et al., 2022).

2.2 Accounting information systems

Accounting information provided by accounting information systems (AIS) is becoming
increasingly important to improve decision-making efficacy (Al-Hattami, 2022). AIS handle
accounting transactions and offer information to interested users, which is used to make
successful choices, assist management in effectively executing business operations, and
eventually assess the company’s performance (Neogy, 2014). In reality, the efficacy of
decision-making is determined by the quality of accounting information provided (Rahardja,
2023). Today, the quality of accounting information is determined by the latest technical
procedures used by businesses (e.g. ERP system) (Haleem, 2021). Modern technology
systems, such as an ERP system, offer users with more thorough, accurate and timely
information, which improves the quality of information and the decision-making process,
and, as a result, the company’s performance (Habiba et al., 2019). Besides, previous research
discussed the determinants of AIS quality, and they also documented that the AIS quality
has an impact on the quality of accounting information (Sari et al., 2019). In this context,
Table 1 provides a more comprehensive literature analysis of some of the AIS research in
the past few years.
Accordingly, stakeholders tend to expect more information as technology advances
(Kocsis, 2019). AIS gather and process accounting data, delivering useful information to all
stakeholders (Prasad and Green, 2015). However, in a continuously changing environment,
companies must maintain continuous AIS management in order to enhance performance
results (Sumaryati et al., 2020). The quality of accounting information is improved with the
adoption of modern technology systems, such as an ERP system, as the information in AIS
Author(s) Research title Context Methodology Main findings

Yoshikuni et al. Role of Emerging Technologies in Brazil and USA Quantitative Advanced IT affects the role of
(2023) Accounting Information Systems for method AIS in firms, especially in
Achieving Strategic Flexibility through decision making strategy
Decision-Making Performance: An
Exploratory Study Based on North
American and South American Firms
Puspitawati Strategic Information Moderated By Indonesia Quantitative The good application of AIS
(2021) Effectiveness Management Accounting method affects accounting information
Information Systems: Business Strategy quality, and the effectiveness of
Approach AIS is influenced by business
strategy
Monteiro et al. Impact of the internal control and Portugal Quantitative The internal control system and
(2021) accounting systems on the financial method AIS quality affect the quality and
information usefulness: The role of the usefulness of financial reporting
financial information quality
Alamin et al. The Impact of Self-Efficacy on Libya Quantitative Users perception and
(2020) Accountants’ Behavioral Intention to Adopt method environmental factors have an
and Use Accounting Information Systems impact on the AIS adoption
Van Dung (2020) Impact of organizational culture on the Vietnam Qualitative and AIS is influenced by
accounting information system and quantitative organizational culture, as well as
operational performance of small and methods the AIS effectiveness affects the
medium sized enterprises in Ho Chi Minh firm’s operational performance
City
Suzan et al. Empirical testing of the implementation of Indonesia Quantitative The AIS effectiveness is
(2019) supply chain management and successful method influenced by intellectual capital,
supporting factors of management business strategy and risk
accounting information systems management
Al-Dmour et al. The implementation of SysTrust principles Jordan Quantitative An internal control approach
(2019) and criteria for assuring reliability of AIS: method affects the AIS reliability
empirical study
(continued)

some of the AIS

Literature analysis of
Table 1.
quality
information
Accounting

research
 GKMC

Table 1.
Author(s) Research title Context Methodology Main findings

Alnajjar (2017) Impact of Accounting Information System UAE Quantitative Accounting managers’
on Organizational Performance: A Study of method knowledge and top management
Small and Mid- support have an impact on the
Sized Enterprises in UAE AIS design and quality
Rapina (2014) Factors influencing the quality of Indonesia Quantitative Management commitment,
accounting information system and its method organizational culture and
implications on the quality of organizational structure
accounting information positively affect AIS quality
Eldenburg et al. Behavioral changes following the Taiwan Quantitative The AIS success is influenced by
(2010) collaborative development of an accounting method user participation
information system
Choe (1998) The effects of user participation on the Korea Quantitative The AIS characteristics are
design of accounting information systems method influenced by user participation,
task uncertainty and
organizational structure.
Additionally, AIS characteristics
positively affect organizational
performance

Source: Created by the authors

may be used by stakeholders that require trustworthy information about the company Accounting
(Kocsis, 2019). information
In the context of TAM theory in AIS research, it explains that someone desires to use AIS
because they believe the AIS used are valuable and simple to use in performing work (Putra
quality
et al., 2022). Consistent to TAM theory, the more technical knowledge of AIS, the better their
performance and quality (Nurhayati, 2022). Additionally, a high level of interest in AIS is
connected to a sufficient grasp of their utility in preparing high-quality financial reports
(Chrismastuti et al., 2019).

2.3 Underlying theory

TAM is commonly used to assess the user acceptance of a new technology (Ali et al., 2018).
Davis(1985) created the TAM in 1985, using the ideas of PU and PE to describe the factors
that influence an individual’s willingness to adopt or reject new technologies. TAM also
examines the impact of perception on attitude and intention to define user behaviour (Davis,
1989). Davis’s (1985) study developed and validated new measurements for two particular
components: PU and PE. These are the two components that determine the user’s
motivation and allowed behaviour (Davis, 1985, 1989; Lai, 2017).
The PU refers to an individual’s belief that implementing new technology can boost
performance (Ali et al., 2018). Individuals’ performance may be demonstrated by the fact
that they are uninterested in embracing new IT yet feel that doing so will provide them with
prospects for growth (Habiba et al., 2019). Furthermore, Hess et al. (2014) describe PE as a
person’s perception of using IT without exerting significant effort. Individuals who use
technology, on the other hand, may be able to complete tasks rapidly. Finally, TAM
demonstrates that the use of certain technology boosts productivity, as PU is strongly
related to behavioural intention (Iqbal and Bhatti, 2015).
Previous studies (Lanlan et al., 2019) used the TAM to examine IT adoption and usage
intentions in businesses. Furthermore, previous research (Habiba et al., 2019) developed the
TAM by incorporating the AET as a component that may impact the intention to user
acceptability throughout the software development lifecycle. Using TAM theory, Abu Afifa
et al. (2022) documented that the intention to use cloud-based AIS is positively influenced by
AET. Indeed, to use new technologies, such as modern AIS, it is vital to exchange expertise
and seek assistance from professionals. As a consequence, the TAM theory is used in the
current study to examine the components influencing the intention to accept an ERP system,
as well as the link between the intention to accept an ERP system and ERP system adoption
in companies listed in Jordan.

2.4 Hypotheses development

2.4.1 Factors influencing the intention to accept an enterprise resource planning system.
Previous TAM-based research shown that PU and PE had a considerable influence on
organisational IT adoption (Lanlan et al., 2019; Pramuka and Pinasti, 2020). Other research
has found that attitude towards usage has an impact on user intention to accept and use a
new technology (Arora and Sahney, 2018). Furthermore, the willingness to accept
technology is viewed as an approximately innovative feature that is strongly associated to
the intention to use technology (Alam and Uddin, 2019).
Some previous researchers have found that PU has a greater influence on intention to use
technology than PE. Eraslan Yalcin and Kutlu (2019) recently researched the factors
influencing the intention to use learning management system among the students in
Turkey, and their findings revealed that PU had a greater influence on intention to use than
PE. Furthermore, when Iqbal and Bhatti (2015) examined this context at universities in
GKMC Rawalpindi, Islamabad, they discovered that both factors impact the motivation to learn
using mobile devices.
On the other side, Lanlan et al. (2019) discovered a link between PU and PE and the desire
of small businesses in Shaanxi, China, to use computerised accounting systems, whereas
Rogers (2016) investigated small business owners’ intentions to implement an accounting
system in the USA. The findings also revealed that PU and PE have a positive relation to the
intention to use computerised accounting system. Furthermore, Chen (2015) showed that PU
and PE had a favourable and significant influence on Taiwanese companies’ inclination to
use cloud computing software. When Pramuka and Pinasti (2020) investigated factors
influencing the intention to use cloud computing software in small companies in Indonesia,
they also found similar results.
Continuously, we intend to explore the impact of PU and PE on the intention to accept an
ERP system, and so hypotheses H1a and H1b of this study are as follows:

H1a. Intention to accept an ERP system is positively influenced by PU.

H1b. Intention to accept an ERP system is positively influenced by PE.
Based on prior research, the AET in the context of clients deploying electronic service
systems has been added into the TAM. Damerji and Salimi (2021) discussed that the
intention to accept cutting edge technologies is based on the availability of technology in
companies. They also argued that, to use new technologies, it is vital to exchange expertise
and seek assistance from professionals. Moreover, Lin et al. (2007) discovered that an AET
impacts a person’s propensity to use a stock trading system. AET, according to Habiba et al.
(2019), determines the utilisation of computerised accounting systems.
As a result, H1c of this study is as follows:

H1c. Intention to accept an ERP system is positively related by AET.

2.4.2 Intention to accept an enterprise resource planning system and enterprise resource
planning system adoption. Individual usage behaviour, according to Yu (2012), is predicted
in the area of the psychological discipline. The influence of individual behavioural intention
on real adoption is widely investigated in management science (Venkatesh et al., 2003). The
emergence of an observable reaction in a predicted environment involving a particular goal
is referred to as real adoption (Patrick, 1991; Uddin et al., 2019). Prior studies, based on TAM
theory, show that intention to user acceptance is a critical criterion determining the real
adoption of a new technology (Davis, 1989; Wrycza et al., 2017). In fact, we found no
significant disagreements on the intention to accept an ERP system for the real adoption of
ERP. In the other words, several studies have demonstrated that behavioural intention to
accept is the only predictor of real technology adoption. In their investigations, Rajan and
Baral (2015) and Alam and Uddin (2019) found that desire to accept an ERP system impacts
real adoption of an ERP system considerably. Finally, H2 is proposed as follows:

H2. ERP system adoption is positively influenced by the intention to accept an ERP
system.
2.4.3 Enterprise resource planning system adoption and the quality of accounting
information. Evidence from studies of ERP users indicate that ERP minimises statement lag
by clarifying company transactions more efficiently and shortening the accounting cycle
(Awa, 2019; Venkatesh et al., 2003). Reduced statement cycle time should allow ERP
adopters to provide accounting reports for stakeholders more quickly, thus boosting
information relevance. Furthermore, Tsai et al. (2012) noted that a high-quality ERP system Accounting
is responsible for lowering earnings management levels. This suggests that the accounting information
information quality will be higher. Finally, due to the ERP system, the information flow is
more transparent (Rahardja, 2023).
quality
On the other hand, other previous research indicates that a company has the incentive to
manage earnings to prevent missing earnings estimate (Afifa et al., 2022), income smoothing
(Saleh et al., 2020) and losses (Almasarwah et al., 2021). This motivation can increase when
an ERP system is implemented (Brazel and Dang, 2008; Morris, 2011). An ERP system
increases managers’ capacity to manage financial information for external users (Aryani
and Krismiaji, 2013), lowering accounting information quality (Brazel and Dang, 2008).
Finally, contrary to previous research findings that revealed a negative impact of ERP
system adoption on the quality of accounting information, this work tends to consider the
positively related impact of ERP system adoption on information quality proxied by
relevance and faithful representation characteristics. Relevance denotes that the information
presented is significant for decision-making (Azar et al., 2019), whereas faithful
representation denotes that the information provided is thought to be accurate and correct
(Al-Hattami, 2022). Thus, H3 is as follows:

H3. Accounting information quality [(a) relevance and (b) faithful representation] is
positively influenced by ERP system adoption.
2.4.4 Moderating role of company size. Habiba et al. (2019) demonstrated that business size
and financial preparedness had strong favourable associations with the use of computerised
AIS. However, because the ERP system market for large-sized companies has become
saturated, ERP system vendors’ interest in SMEs has grown (AboAbdo et al., 2019;
Alsharari et al., 2020), and clear and less expensive ERP solutions specifically suited for
SMEs have been introduced to the market (Laukkanen et al., 2007). Concurrently, increased
needs and prospects for information system integration, as well as the availability of
approximately inexpensive hardware, have driven SMEs to approach ERP system vendors
(Habiba et al., 2019).
Smaller companies often have less access to resources than bigger companies (Abu Afifa
et al., 2022). Furthermore, because of a lack of spare resources, smaller companies are more
exposed to environmental impacts and misunderstanding (Laukkanen et al., 2007).
Therefore, smaller companies must devote more effort to responding to turbulence rather
than forecasting and regulating it (Hitt et al., 2002). Additionally, management abilities
required for information system design and organisation have been shown to be lacking in
smaller companies (Pramuka and Pinasti, 2020).
Overall, even if IT is becoming more affordable and pervasive, it still represents a
significant investment and commitment for smaller companies (Jacobsen, 2018). Larger
companies, in particular, have been shown to be able to take benefit of economies in
resource-demanding ERP investments, and so, as compared to their higher counterparts,
smaller companies face a considerably larger commitment when implementing an ERP
system (Teerasoponpong and Sopadang, 2021, 2022).
Based on the discussion above, the present study is continuously investigating the
moderating role of a company size on the relationship between ERP system adoption and
the quality of accounting information. Next, H4 is as follows:

H4. Company size positively moderates the impact of ERP system adoption on
accounting information quality [(a) relevance and (b) faithful representation].
GKMC Finally, Figure 1 depicts the study context’s directions.

3. Methodology
3.1 Population and sample
The study seeks to provide evidence about the study context from Jordanian companies, as
the research population consists of all companies listed on the Amman Stock Exchange
(ASE) in 2022. The activity of all companies registered in ASE must follow the same
instructions and rules, including those issued by the Capital Market Authority and the
Jordanian Companies Law, regardless of industry. Some economic sectors, such as banking,
enjoy some privacy due to specific guidelines that support their activities, such as those
provided by Jordan’s Central Bank. Besides, all registered companies in 2022 (totally 170
companies) are grouped into 3 key categories [1]: financial (96 companies), services (41
companies) and manufacturing (33 companies). As a result, because the research population
is small, the study sample comprises all companies listed on the ASE in 2022. This signifies
that the research method is a complete survey of the study population.

3.2 Data collection method

The core data were collected using an online survey via Google Forms. It was emailed to the
selected companies’ chief financial officers (CFOs) in August 2022. Because each company
received one online survey questionnaire, this unit of analysis is a company. Only 69
questionnaires were returned after two weeks. Following that, two emails were sent as
reminders to increase the response rate and urge these persons to reply. After one month,
141 questionnaires were returned, reflecting an 82.94% response rate. There were 85
questionnaires from the financial sector (60.3%), 35 questionnaires from the services sector
(24.8%) and 21 questionnaires from the manufacturing sector (14.9%). In fact, all responses
were complete and therefore valid for analysis.
The online survey questionnaire for this study is divided into three sections: the first is a
cover letter that describes the background of the research and encourages respondents to
answer the questionnaire’s paragraphs and return it. The second section has four
paragraphs about respondent characteristics and three paragraphs about a company profile.
The study variables are measured in the final section (Appendix).

3.3 Measurement of variables

The objective of this study is to look at the components that drive the intention to accept an
ERP system, as well as the link between the intention to accept an ERP system and ERP
system adoption. It also investigates the impact of ERP system adoption on the accounting
information quality (proxied by relevance and faithful representation characteristics). The

Company size
Perceived usefulness
H1a
H4
H1b Intention to accept an ERP system Accounting information
Perceived ease of use ERP system adoption quality
H2 H3
H1c
Availability to embrace
technology Control variables:
Figure 1. Company size, age, and sector
Research model
Source: Created by the authors
moderating role of company size on the relationship between ERP system adoption and the Accounting
quality of accounting information (relevance and faithful representation characteristics) is information
then further investigated. As a consequence, the measurement of each variable is adapted to quality
the study context based on the work of previous authors. Table 2 explains where these
variables originated from and how they were measured.
Following that, the company-level variables (i.e. company size, age and sector) are
included as control variables in the H1a, H1b, H1c, H2 and H3 models, whereas the H4
model includes two company-level variables (i.e. company age and sector).

4. Data analysis and results

Partial least squares structural equation modelling (PLS-SEM) is suitable for studies with
small sample sizes (especially in the case of a sample size < 250 like this study) (Sarstedt
et al., 2016). PLS-SEM provides better estimates for complex models where mediator and
moderator variables are present (Akter et al., 2017). Therefore, this study used PLS-SEM.

4.1 Multicollinearity and common method variance issues

To ensure the reliability of this research, we check the common method bias (CMB) and
multicollinearity through the variance inflation factor (VIF) before starting the main
analysis. Reliability problems occur concerning CMB and multicollinearity when VIF is
greater than 3.3 and 3.0, respectively (Hair et al., 2019; Kock, 2015). Fortunately, the results
from SmartPLS software show that the maximum inner VIF is 2.387 < 3.0, thus no CMB or
multicollinearity exists.

Variable Symbol Measurement Sources

Perceived usefulness PU 4 items using a 5-point Davis (1985, 1989); Hess

Likert scale et al. (2014), Damerji and
Perceived ease of use PE 3 items using a 5-point Salimi (2021)
Likert scale
Availability to embrace AET 4 items using a 5-point Lin et al. (2007), Habiba
technology Likert scale et al. (2019)
Intention to accept an In-ERP 5 items using a 5-point Rajan and Baral (2015),
ERP system Likert scale Uddin et al. (2019)
ERP system adoption ERP-adopt 3 items using a 5-point Rajan and Baral (2015),
Likert scale Uddin et al. (2019)
Relevance of accounting RAI 4 items using a 5-point Beest et al. (2009),
information Likert scale Rashid (2020)
Faithful representation FAI 5 items using a 5-point
of accounting Likert scale
information
Company size SIZE 4 company size Laukkanen et al. (2007)
categories
Company age AGE 3 company age Lassala et al. (2021)
categories
Company sector SECTOR 3 company sector
categories Table 2.
Measurement of
Source: Created by the authors variables
GKMC 4.2 Measurement model evaluating
First, we consider the fit of the data to the proposed model through the standardised root mean
squared residual (SRMR). SRMR ¼ 0.069 < 0.08, and thus the data respond well to the model.
Next, we evaluate the measurement model through the reliability and validity. All of outer
loadings > 0.70 (except FAI1 ¼ 0.461), Cronbach’s alpha (CA) values > 0.7, composite reliability
(CR) values > 0.7 and average variance extracted (AVE) values > 0.5 (Table 3). These indicators
show that all of the constructs are good for convergent reliability and validity (Hair et al., 2022).
We rely on the Fornell–Larcker Criterion to evaluate discriminant validity. Table 4
shows that the square root of the AVE is between 0.779 and 0.883, higher than inter-
construct correlations (ranging between 0.344 and 0.739). In addition, the heterotrait–
monotrait ratio (HTMT) was found to be better than the Fornell–Larcker’s when testing the
validity of constructs. Table 5 shows that HTMT values do not exceed the threshold of 0.90,
and thus all of constructs guarantee discriminant validity (Hair et al., 2022).

4.3 Structural model assessment

The proposed hypotheses are tested through the structural model. Hair et al. (2019) suggest
that researchers should evaluate R square (R2) and effect size (f2) as a complement to b and

Variable Items Outer loadings CA CR AVE

Perceived usefulness PU1 0.853 0.894 0.926 0.758

PU2 0.887
PU3 0.881
PU4 0.862
Perceived ease of use PE1 0.904 0.825 0.894 0.738
PE2 0.894
PE3 0.774
Availability to embrace technology AET1 0.782 0.836 0.891 0.671
AET2 0.817
AET3 0.814
AET4 0.861
Intention to accept an ERP system In-ERP1 0.780 0.859 0.899 0.640
In-ERP2 0.820
In-ERP3 0.824
In-ERP4 0.797
In-ERP5 0.778
ERP system adoption ERP-adopt1 0.918 0.856 0.914 0.780
ERP-adopt2 0.793
ERP-adopt3 0.931
Relevance of accounting information RAI1 0.837 0.839 0.891 0.672
RAI2 0.799
RAI3 0.858
RAI4 0.783
Faithful representation of accounting information FAI1* 0.461 0.825 0.881 0.606
FAI2 0.861
FAI3 0.803
FAI4 0.819
FAI5 0.873
Table 3. Notes: CA = Cronbach’s alpha; AVE = Average variance extracted; CR = Composite reliability; *Item
Reliability and removed to improve model fit
convergent validity Source: Authors’ own findings
t/p-value in accepting or rejecting the hypothesis. R2 and f2 should be greater than 0.1 and Accounting
0.02, respectively (Cohen, 1988; Hair et al., 2019). Indeed, R2 values > 0.1 (R2In-ERP ¼ 0.619, information
R2ERP-adopt ¼ 0.507, R2RAI ¼ 0.385 and R2FAI ¼ 0.370) show a good relationship between
endogenous and exogenous variables. Table 6 shows that f2 values between the main
quality
variables in the model are acceptable.
Next, we test the hypothesis through b, t/p-value. For direct effects, Table 7 shows that
PU, PE and AET positively affect In-ERP (b ¼ 0.400, t ¼ 4.826; b ¼ 0.259, t ¼ 2.977; b ¼
0.333, t ¼ 4.116, respectively), and thus H1a, H1b and H1c are accepted. Furthermore, In-
ERP is positively related to ERP-adopt (b ¼ 0.305, t ¼ 4.603) and, therefore, H2 is accepted.

Variable PU PE AET In-ERP ERP-adopt RAI FAI

PU 0.871
PE 0.344 0.859
AET 0.508 0.570 0.819
In-ERP 0.566 0.650 0.668 0.800
ERP-adopt 0.670 0.354 0.503 0.495 0.883
RAI 0.396 0.636 0.596 0.654 0.567 0.820
FAI 0.439 0.645 0.635 0.707 0.580 0.739 0.779

Notes: Numbers in bold diagonal: square root of average variance extracted Table 4.
Source: Authors’ own findings Fornell–Larcker

Variable PU PE AET In-ERP ERP-adopt RAI FAI

PU
PE 0.387
AET 0.592 0.674
In-ERP 0.736 0.655 0.785
ERP-adopt 0.402 0.787 0.588 0.573
RAI 0.454 0.766 0.711 0.774 0.655
FAI 0.486 0.757 0.747 0.823 0.679 0.874

Note: Numbers (off diagonal): HTMT ratio Table 5.

Source: Authors’ own findings HTMT

Variable DV: In-ERP DV: ERP-adopt DV: RAI DV: FAI

PU 0.306
PE 0.074
AET 0.161
In-ERP 0.165
ERP-adopt 0.017 0.044
SIZE  ERP-adopt 0.063 0.041
R2 0.619 0.507 0.385 0.370

Notes: SIZE  ERP-adopt = Interaction term of SIZE with ERP-adopt; DV = Dependent variable Table 6.
Source: Authors’ own findings Effect size (f2)
GKMC Hypothesis The relationship B t-value P-value Remarks

H1a PU – In-ERP 0.400 4.826*** 0.000 Supported

H1b PE–In-ERP 0.259 2.977*** 0.003 Supported
H1c AET – In-ERP 0.333 4.116*** 0.000 Supported
H2 In-ERP – ERP-adopt 0.305 4.603*** 0.000 Supported
H3a ERP-adopt – RAI 0.188 1.664* 0.096 Supported
H3b ERP-adopt – FAI 0.307 2.633*** 0.009 Supported
H4a SIZE  ERP-adopt – RAI 0.316 3.292*** 0.001 Supported
H4b SIZE  ERP-adopt – FAI 0.257 2.189** 0.029 Supported

Notes: SIZE  ERP-adopt: Interaction term of SIZE with ERP-adopt; *Significance at 10% level;
Table 7. **Significance at 5% level; ***Significance at 1% level
Hypothesis testing Source: Authors’ own findings

Following that, H3a and H3b are accepted that ERP-adopt positively affects RAI and FAI
(b ¼ 0.188, t ¼ 1,664; b ¼ 0.307, t ¼ 2.633, respectively). With moderating effects, Table 7
shows that the relationship between ERP-adopt and both RAI and FAI is positively
moderated by SIZE, (bSIZE  ERP-adopt – RAI ¼ 0.316, t ¼ 3.292; bSIZE  ERP-adopt – FAI ¼ 0.257,
t ¼ 2.189, respectively). H4a and H4b are accepted (Figure 3). Besides, the results also show
that SIZE has a negative effect on ERP-adopt and RAI (b ¼ 0.546, t ¼ 10.989; b ¼ 0.236,
t ¼ 2.188, respectively) – see the path analysis in Figure 2.
In addition, the study also evaluates indirect effects to provide a more comprehensive
view of the mediating role of In-ERP, and ERP-adopt in the relationship between factors
belonging to TAM model and accounting information quality at Jordanian companies.
Table 8 shows that PU, AET and PE indirectly affect ERP-adopt through In-ERP (b ¼
0.122, t ¼ 3.309; b ¼ 0.101, t ¼ 2.953; b ¼ 0.079, t ¼ 2.582, respectively). In-ERP has an
indirect effect on FAI through ERP-adopt (b ¼ 0.094, t ¼ 2.091). Also, PU, PE and AET have
indirect effects on FAI through the mediated combination of In-ERP and ERP-adopt, but the
level of influence is very low (significance at 10% level).

Figure 2.
Path analysis
 Accounting
information
quality

Figure 3.
Interaction term of
SIZE with ERP-adopt
on RAI and FAI

The relationship B t-value P-value

PU – In-ERP – ERP-adopt 0.122 3.309*** 0.001

PE – In-ERP – ERP-adopt 0.079 2.582** 0.010
AET – In-ERP – ERP-adopt 0.101 2.953*** 0.003
In-ERP – ERP-adopt – RAI 0.057 1.457 ns 0.145
In-ERP – ERP-adopt – FAI 0.094 2.091** 0.037
PU – In-ERP – ERP-adopt – RAI 0.023 1.316 ns 0.189
PE – In-ERP – ERP-adopt – RAI 0.015 1.257 ns 0.209
AET – In-ERP – ERP-adopt – RAI 0.019 1.355 ns 0.176
PU – In-ERP – ERP-adopt – FAI 0.037 1.805* 0.071
PE – In-ERP – ERP-adopt – FAI 0.024 1.764* 0.078
AET – In-ERP – ERP-adopt – FAI 0.031 1.831* 0.067

Notes: *Significance at 10% level; **Significance at 5% level; ***Significance at 1% level; ns Not

significant Table 8.
Source: Authors’ own findings Indirect effects

4.4 Additional analysis

To check how companies differ in terms of their adoption of an ERP system and perception of
accounting information quality, this study reports the descriptive statistics for these terms
based on industry. Table 9 shows that there are differences in ERP-adopt across industries (sig
of Levene test ¼ 0.000, and sig of Welch test ¼ 0.000), similar for RAI and FAI. ERP-adopt in
manufacturing sector is higher than in the services and financial sectors (4.5 > 4.3 > 3.7,
respectively). Similarly, FAI in the manufacturing sector is higher than in the services and
financial sectors (4.4 > 4.3 > 3.7, respectively). Meanwhile, RAI in the services sector is higher
than in the manufacturing and financial sectors (3.9 > 3.8 > 3.6, respectively).

5. Discussion
ERP system adoption is still relatively new in developing markets, as recent investigations
have revealed that adopting new technologies in companies, such as an ERP system,
necessitates additional expenditures, effort, time and training, particularly in developing
markets, whereas other investigations have revealed that companies in developed markets
adopt new technologies faster than those listed in developing markets (Abu Afifa et al., 2022;
GKMC Qalati et al., 2021). Thus, it is critical to identify the deciding components in the intention to
accept an ERP system, and the nexus among the intention to accept an ERP system and ERP
system adoption in companies listed in a developing market, such as the Jordanian market.
TAM theory proposes three major components influencing the intention to accept new
technologies in businesses, including PU, PE and AET (Davis, 1989; Habiba et al., 2019).
Furthermore, the intention to accept new technologies has a significant relation to the actual
adoption of new technologies (Wrycza et al., 2017). Continuously, our findings confirm that the
three aforementioned factors have a statistically significant relation to Jordanian companies’
intention to accept an ERP system, and that actual ERP system adoption is heavily influenced
by the intention to accept an ERP system. Therefore, these findings are suitable for TAM
theory and prior research, such as Rogers (2016), Habiba et al. (2019), Pramuka and Pinasti
(2020) and Damerji and Salimi (2021). They claimed that adopting new technologies, such as an
ERP system, will boost productivity and performance efficiency by decreasing costs and time
while also restricting earnings management. Furthermore, practitioner understanding and
promotion of the amazing advantages of a modern technology, such as an ERP system over
legacy accounting increase the intention to accept it.
When directors and accountants feel that the ERP system will deliver means to make the
accounting job easier, they value PU (Ali et al., 2018). This study shows that PU has the
greatest impact on the intention to accept an ERP system, followed by AET and PE,
respectively. One possible reason for these findings is that managers and accountants would
be hesitant to accept new technology if it is not simple and comfortable in using. This
argument is also backed by past literature (Arora and Sahney, 2018; Lanlan et al., 2019;
Pramuka and Pinasti, 2020). Furthermore, an ERP system is continuously used by
companies that have technological infrastructures (e.g. computer hardware and software), as
well as a team of technology professionals. Prior research utilising an online stock trading
system, artificial intelligence in accounting and a computerised accounting system
corroborate this positive link (Damerji and Salimi, 2021; Habiba et al., 2019; Lin et al., 2007).
On the other side, Mohd Sam et al. (2012) found that the adoption of a computerised
accounting system is negatively affected by PE factor.
Following that, our findings document the benefits of ERP system adoption by looking at
its relationship with accounting information quality, as the findings show that relevance
and faithful representation of accounting information are positively affected by ERP system
adoption in companies. These findings support conclusions by Awa (2019), Jaradat et al.
(2022) and Rahardja (2023). They confirmed that an ERP system delivers timely accounting
information for managerial decision-making and minimises reporting lag by processing
linked transactions more efficiently, hence shortening the accounting cycle. Such as these

Sector ERP-adopt RAI FAI

Sig of Levene test 0.000 (16.078)* 0.000 (19.258)* 0.000 (48.811)*

Sig of Welch test 0.000 (19.027)* 0.000 (9.833)* 0.000 (26.695)*

Mean Std. Deviation Mean Std. Deviation Mean Std. Deviation

Financial 3.7 0.84170 3.6 0.95227 3.7 0.75574
Services 4.3 0.35657 3.9 0.50854 4.3 0.26340
Table 9.
Manufacturing 4.5 0.46689 3.8 0.46323 4.4 0.18205
Descriptive statistics
and one-way Note: *F-statistic value
ANOVA Source: Authors’ own findings
benefits from ERP system adoption have a positive relation to the relevance and faithful Accounting
representation. These findings, on the other hand, contradict the findings of Brazel and information
Dang (2008), Morris (2011) and Aryani and Krismiaji (2013), who claimed that an ERP
system increases managers’ and accountants’ capacity to handle financial information,
quality
which may increase their ability to manipulate earnings and, as a result, lower the
accounting information quality.
Furthermore, from our investigations, the company size positively moderates the nexus
among ERP system adoption with relevance and faithful representation of accounting
information, respectively. Previous investigations documented that larger companies have
been demonstrated to be able to benefit from economies of scale in resource-demanding ERP
investments; as a result, the quality of accounting information will be increased
(Teerasoponpong and Sopadang, 2021, 2022). Another possible explanation for these findings
is that larger companies have stronger risk-management skills, more readily available
resources and a more solid infrastructure to accept technology, such as an ERP system, than
smaller companies (Alsharari et al., 2020; Uddin et al., 2019).

6. Conclusion
Based on the TAM theory, this research explores whether PU, PE and AET impact the
intention to accept an ERP in Jordan. It also analyses the impact of the intention to accept an
ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier
research by investigating the impact of adopting an ERP system on the quality of accounting
information as proxied by relevance and faithful representation characteristics moderated by
company size. In this context, the significance of this study may be shown by responding to its
questions, which strive to give a strong scientific foundation for practitioners to make
judgments about how to use an ERP system and the determinants of acceptance of it in their
company. Furthermore, this study sheds light on the role of ERP system adoption in
accounting information quality, contributing to the body of knowledge in this area.
Empirically, the findings reveal that PU, PE and AET influence the intention to accept an
ERP system, and that there is a positively relation between the intention to accept an ERP
system and ERP system adoption in companies. Furthermore, ERP system adoption
positively influences relevance and faithful representation of accounting information, as
well as company size positively moderates the relationship between ERP system adoption
with relevance and faithful representation of accounting information, respectively.

7. Implications and future research direction

In terms of theoretical perspective, this research adds evidence to the body of TAM
literature while filling a gap in the current literature on the benefits of adopting developed
digital technology, like an ERP system, in companies. The findings of this study extend the
TAM theory’s theoretical frontiers by offering more information concerning the elements
that impact users’ acceptance, adoption and use of new technologies. Additionally, this
study presents more evidence on the benefits of developed digital technology adoption in a
developing country, and thus expanding the conceptual framework in this context.
Furthermore, from a practice perspective, this research provides a trustworthy scientific
basis for managers and accountants in companies to hasten the process of adopting
developed digital technologies, such as an ERP system. The research’s findings provide a
valuable framework for managers and accountants to evaluate the primary factors driving
the intention to accept new digital technologies, such as an ERP system, and how ERP
brings value to the company. Accounting information quality can be enhanced in companies
that adopt an ERP system. As internet technologies grow more common and required, IT-
GKMC enhanced factors such as PU, PE and AET become even more crucial and significant
enablers of ERP value. Furthermore, while PU, PE and AET are seen as ERP requirements,
complexity (as opposed to familiarity and user-friendliness) has been identified as a
significant impediment to ERP adoption. Additionally, the findings of this research may
persuade managers and accountants in small companies to adopt sophisticated accounting
systems such as the ERP system by addressing some of the barriers to adoption, such as
increasing employee training and educating them about the importance of such applications
and their relationship to positive aspects. From a positive standpoint, we believe that
managers and accountants in small companies should encourage the adoption of an ERP
system so that they can access its benefits to accounting information quality. Those
companies who have not yet opted to adopt ERP will learn what they may expect as a result
of doing so. In this context, the findings have also important implications for software
makers. The software makers of ERP will acquire a better grasp of what companies invest
on and the value achieved in the ERP’s post-adoption phase.
Besides the above managerial implications, policymakers may use these findings to
promote accounting practices in public companies, thereby improving the quality of
accounting disclosures and increasing acceptance and integrity in financial markets,
particularly in developing markets. In other words, policymakers should encourage
companies, particularly public companies, to adopt sophisticated accounting systems such
as the ERP to enhance accounting information quality and, as a result, increase financial
market efficiency and effectiveness, particularly in developing countries.
Finally, while this is a relatively recent research that has made substantial contributions,
it does have certain limitations. The research sample only comprised Jordanian companies
listed on the ASE, which are subject to different instructions and rules than unlisted
companies (such as the Capital Market Authority instructions), which might influence the
conclusions. Also, differences between companies from different industries (financial vs
services vs manufacturing) may have an effect on the findings and conclusions. As a result,
future research may examine the research context in other areas as well as in separate
industries. Besides, the core data were collected using an online survey questionnaire, and
all responses were from CFOs. Further research might broaden the survey audience to
managers, since they are the ones who make direct decisions depending on the accounting
information quality. Moreover, this research assesses the quality of accounting information
by examining the fundamental qualitative characteristics of accounting information (i.e.
relevance and faithful representation). As a result, future research can use the enhancing
qualitative characteristics to get further conclusions.

Note
1. www.ase.com.jo/en/products-services/securties-types/shares

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Further reading
Ou, P., Zhao, H. and Zhou, Z. (2018), “Does the implementation of ERP improve the quality of
accounting information? Evidence from Chinese a-share listed manufacturing firms”, Journal of
Applied Business Research (JABR), Vol. 34 No. 1, pp. 43-54.
GKMC Appendix. Survey questionnaire
II. Profile of the individuals
1. Gender
 Male  Female
2. Working experience (years)
 Less than 5  From 5 to 10
 Over 10
3. Academic level
 Bachelor  Postgraduate (Masters or PhD)
 College
4. Age (years)
 Under 30  From 30 to 40
 Over 40
II. Profile of a company
1. Company sector
 Financial  Services
 Manufacturing
2. Company age (years)
 Less than 15  From 15 to 30
 Over 30
3. Company size (number of employees)
 Less than 10 persons employed  From 10 to 49 persons employed
 50 to 249 persons employed  250 and more persons employed

III. The part of respondents to be surveyed

The following items were answered based on perceptions with 5 levels: Totally disagree (1); Disagree (2); Neutral
(3); Agree (4) and Totally agree (5).
 Perceived usefulness (PU)
ERP system is very useful for the job
ERP system can increase productivity
ERP system improves efficiency
ERP system provides tools to help make accounting work easier
 Perceived ease of use (PE)
Interaction with ERP system is clear and easy to understand
It is easy to learn how to use ERP system
Existing accounting software easily connects data with ERP system
 Availability to embrace technology (AET)
Our company is willing to invest in technical infrastructure to use ERP system
Our company is willing to hire experts to use ERP system
Our company has programs to encourage employees to learn and use ERP system
Our company really wants to adopt a new accounting tool
 Intention to accept an ERP system (In-ERP)
I have intend to adopt ERP system in the future
I intend to use ERP system frequently
ERP system is convenient since it is easily integrated with tasks using a unified data set; therefore, I recommend
companies to use it
ERP system is very useful; therefore, I recommend companies to use it
ERP system is easy to use; therefore, I recommend companies to use it
 ERP system adoption (ERP-adopt)
I routinely use the ERP system
Every day, I spend a lot of time utilizing an ERP system to do my regular activities
I believe that the scope of my present ERP system usage is sufficient
 Relevance of accounting information (RAI)
The annual report discloses forward-looking information
The annual report discloses information on business opportunities and threats.
The company uses fair value as measurement basis
The annual report includes feedback information on how key prior events and transactions impacted the company's
status and performance.
 Faithful representation of accounting information (FAI)
The annual report fully describes the assumptions and estimations used
The annual report fully describes the accounting principles chosen
When discussing the annual outcomes, the annual report emphasizes both positive and negative occurrences in a
balanced manner
An unqualified auditor's report is included in the annual report
The annual report contains significant information on corporate governance issues
About the authors Accounting
Malik Abu Afifa is an Assistant Professor at the Department of Accounting, Faculty of Business, information
Al-Zaytoonah University of Jordan, Amman – Jordan. His areas of interest include financial
accounting, managerial accounting, digital accounting, control and banking. He has publications in quality
well reputed national and international journals. Malik Abu Afifa is corresponding author and can be
contacted at: m.abuafifa@zuj.edu.jo
Isam Saleh is a Associate Professor at the Department of Accounting, Faculty of Business,
Al-Zaytoonah University of Jordan, Amman – Jordan. His areas of interest include financial
accounting and reporting, managerial accounting, auditing, corporate governance and banking. He
has publications in well reputed national and international journals.
Hien Vo Van is an Accounting Lecturer at the Tien Giang University's Faculty of Economic – Law.
His areas of interest include financial accounting and digital accounting. His articles had been
published in prestigious national and international journals.

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