Management accounting systems effectiveness, perceived environmental uncertainty and companies’ performance: the case of Jordanian companies

Nexus among big data analytics, environmental process integration and environmental performance: moderating role of digital learning orientation and environmental strategy

Purpose

This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which, this study considers environmental process integration in accounting reports as a mediator variable. Furthermore, digital learning orientation (DLO) and environmental strategy (ES) are proposed as the moderator variables for relationships in the proposed model.

Design/methodology/approach

Data was collected by survey method via email with convenient sampling method. In total, 611 emails, including the survey, were sent to executive managers of Vietnamese manufacturing companies listed on stock exchanges. The final sample of 419 responses was used for analysis.

Findings

By using the partial least squares structural equation modeling, this study’s results elucidate that BDA positively affects ENP. Moreover, DLO positively moderates the nexus between BDA and environmental process integration in accounting reports, while ES plays a positive moderating role on the nexus between environmental process integration and ENP.

Practical implications

In terms of managerial implications, this paper mentions pretty attractive features of using modern technique and ENP. This research emphasizes the key role of the BDA for both reporting and accounting performance (e.g. environmental process integration and ENP) of the company. Thus, managers should examine implementing BDA when necessary to make accounting reports more transparent and modern, thereby enhancing the organization's ENP. Particularly, managers should focus on improving the organization's ENP indicators.

Originality/value

This study complements the ENP literature by showing a positive effect of BDA and environmental process integration on ENP. Additionally, this study’s results determine the efficacy of DLO and ES as well as their regulatory roles. Finally, this study was conducted to supplement empirical evidence on ENP in the post-COVID-19 context in developing countries, specifically Vietnam.

Linking environmental scanning and organizational learning with organizational resilience of Egyptian SMEs: the moderating role of environmental uncertainty

Purpose

This study aims to examine the impact of environmental scanning on organizational resilience through organizational learning based on organizational information processing theory (OIPT) in Egyptian small and medium-sized enterprises (SMEs) during the COVID-19 pandemic. Furthermore, this study aims to examine the moderating role of environmental uncertainty in this relationship.

Design/methodology/approach

The data for the mediation analysis was obtained using a cross-sectional design. Using a self-administered questionnaire, the authors collected data from a sample of 249 Egyptian SMEs. The authors tested the hypotheses using the smart partial least square structural equation modeling approach.

Findings

Organizational learning affects organizational resilience. Environmental scanning does not have a direct effect on organizational resilience. However, organizational learning fully mediates the relationship between environmental scanning and organizational resilience. Furthermore, environmental uncertainty does not moderate the indirect relationship between environmental scanning and resilience.

Research limitations/implications

The sample included only Egyptian manufacturing SMEs. The results in the service sector and in other countries may differ. This study was cross-sectional, which was limited in its ability to trace the long-term effects of environmental scanning and organizational learning on organizational resilience.

Practical implications

Egyptian SMEs’ managers should experience organizational learning as a pathway for environmental scanning to build organizational resilience.

Originality/value

To the best of the authors’ knowledge, this study is the first to investigate the role of environmental scanning in building organizational resilience through organizational learning and the moderating role of environmental uncertainty in this relationship.

The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model

Purpose

Recently, the increasing development of digital accounting systems has raised their effects on the quality of decision-making. Consequently, this research aims to evaluate the effects of digital accounting systems success factors on the advancement of decision-making quality in Jordanian banks.

Design/methodology/approach

The questionnaires were sent to 187 decision-makers who are actual users of digital accounting systems in Jordanian banks. A quantitative research approach was adopted to test the proposed research model based on the partial least squares-structural equation modeling method.

Findings

The empirical results of the current research revealed that data and information quality had a significant impact on the overall decision-making quality with the digital accounting systems, whereas system quality had an insignificant impact on it. The results empirical also confirmed that information quality has mediated the relationship between data and system quality and decision-making quality. Eventually, analytical decision-making culture has moderated the relationship between information quality and decision-making quality.

Originality/value

The current research will provide attractive implications and recommendations for practitioners, accounting managers and decision-makers about evaluating the effect of digital accounting systems on improving the decision-making quality in Jordanian banks.