The Moderating Effect of Organizational Culture on The Relationship ‎between Accounting Information Systems and The Financial Performance of ‎Small and Medium Sized Projects in Emerging Markets

  • Authors

    • Dr. Heba‏ ‏Mousa Hikal Affiliation: Department of Accounting, College of Business Studies, Arab Open University, ‎ Saudi Arabia
    https://doi.org/10.14419/e0wvs934

    Received date: August 26, 2025

    Accepted date: November 13, 2025

    Published date: November 28, 2025

  • Accounting Information System (AIS); Financial Performance; Organizational Culture; Small ‎and Medium-Sized Projects

  • Abstract

    The study aims to investigate how organizational culture affects the relationship ‎between accounting information systems (AIS) and the overall performance of Jordanian ‎small and medium-sized projects. A poll was conducted with senior executives from several ‎small and medium-sized Projects in various industries. Structural Equation Modeling (SEM) ‎analysis was applied to test the direct and moderating effects. According to the study, the ‎relationship between small and medium-sized projects' performance and accounting ‎information systems is influenced by organizational culture, as the moderating role is ‎statistically significant. The findings show that the organizational culture's consistency, ‎adaptation, and mission are important and shape the impact of the AIS, which has a major ‎effect on the performance of Jordanian small and medium-sized projects. The study ‎concludes that ethical cultures have an impact on and a moderating effect on the impact of ‎AIS, which ultimately affects the performance of small and medium-sized projects. Jordan is ‎a developing nation with underdeveloped institutions and systems. There is a lack of studies ‎on the impact of AIS and organizational culture on the success of small and medium-sized ‎Projects because these entities are still in the early stages of development. This is because ‎businesses and organizational structures are relatively new. Regarding how national culture ‎affects organizational culture, institutions, and the usage and caliber of accounting data, ‎Jordan's culture is very different from that of developed countries and even from that of ‎other Arab states. Thus, the study adds to the body of existing work in both a theoretical and ‎contextual sense by examining the moderating impacts of organizational culture, AIS, and ‎small and medium-sized projects' performance from the perspective of rising nations. The sole ‎method of evaluating performance was through collective perceptions of managers and ‎owners, which limited the study‎.

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    Hikal , D. H. ‏Mousa . (2025). The Moderating Effect of Organizational Culture on The Relationship ‎between Accounting Information Systems and The Financial Performance of ‎Small and Medium Sized Projects in Emerging Markets. International Journal of Accounting and Economics Studies, 12(7), 734-744. https://doi.org/10.14419/e0wvs934