THE MEDIATING EFFECT OF INFORMATION TECHNOLOGY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND ACCOUNTING INFORMATION SYSTEM

Abstract

This study aims to explore the mediating effect of Information Technology on the relationship between organizational culture and Accounting Information Systems in Jordanian banks. To test this relationship, a 36-item questionnaire was developed and sent to 208 respondents who are working in Jordanian banks. Only 165 questionnaires were returned, which is a 79% responding rate. The results of multiple regression show that IT plays an important role in enhancing the relationship between organizational culture and AIS. The findings show a positive and significant relationship between organizational culture (aggressiveness, team orientation, outcome orientation) and accounting information systems. It is recommended that the banks should pay more attention to IT since it enhances the AIS. Additionally, IT enhances stability and innovation.