The role of organizational culture in supporting better accounting information systems outcomes

Figures & data

Figure 1. Study Model (Kwarteng & Aveh, 2018).

Table 1. Questionnaire statements distribution on study variables

Variable	No. of Statements
Organizational Culture	6
Involvement	5
Adaptability	5
Mission	5
Consistency	4
AIS Outcomes	6

Table 2. Demographics

		f	%
Gender
	Male	197	61.9
	Female	121	38.1
Age
	25–30	41	12.9
	31–36	181	56.9
	37–42	44	13.8
	+43	52	16.4
Education
	BA	237	74.5
	MA	80	25.2
	PhD	1	.3
Experience
	Less than 4 years	96	30.2
	5–8	146	45.9
	9–12	52	16.4
	+13	24	7.5
	Total	318	100.0

Table 3. Mean and Standard deviation of Statements

Statement	Mean	Std. Deviation
There is an ongoing skills training and sessions for AIS mastering of usage	3.478	1.214
The organization makes sure to have qualified employees working on the systems	3.208	1.192
The organization motivates and supports employees to participate and be involved in various workshops and seminars	3.384	1.119
Teamwork is appreciated and task completion is well-received	3.047	1.170
Employees are empowered and can make decision according to their responsibilities	3.223	1.073
Involvement	3.268	.967
The organization has the ability to adapt to any sudden change	3.072	1.136
The organization responds quickly to development in accounting society	3.060	1.086
The organization has the ability to understand market changes on the spot	3.116	.961
Continuous updates takes place for all AIS infrastructure in the organizations	3.135	1.070
The organization connects with external expertise for better management of AIS outcomes	3.041	1.039
Adaptability	3.085	.880
The organization gives importance to AIS direction and operations	3.352	1.027
Leaders are always supportive when it comes to operating systems	3.314	1.002
The organization has a long term plan to develop accounting activities	3.409	1.195
The organization secures all its information and data stored on AIS	3.365	1.137
All departments are aware of organizational mission and vision	3.708	.985
Mission	3.430	.814
All department of the organization cooperate to achieve a common goals	3.610	.953
The organization have high appreciation for all employees	3.679	.897
All data from organizational AIS are reliable and precise	3.607	1.074
The organization has general rules on how to deal with AIS	3.890	.921
Consistency	3.697	.834
All data within organizational AIS are reliable and well-built	3.459	.971
All data within AIS are accurate and up-to-dated	3.629	1.014
AIS is used in order to save costs and reach better financial performance	3.783	1.027
With well-built AIS infrastructure, better ROA can be noticed	3.553	1.107
With well-built AIS infrastructure, better ROE can be noticed	3.506	1.220
With well-built AIS infrastructure, profit after tax increased	3.230	1.205
AIS	3.527	.764

Table 4. Main Hypothesis Testing

Coefficients
Model		Unstandardized Coefficients		Standardized Coefficients	t	Sig.	R	R Square
		B	Std. Error	Beta
1	(Constant)	1.018	.130		7.845	.817^a	.817a	.667
	Involvement	.543	.037	.688	14.829	.000
	Adaptability	−.062	.048	−.071	−1.280	.201
	Mission	−.042	.049	−.044	−.844	.399
	Consistency	.288	.035	.315	8.172	.000
H: Organizational culture has a statistically positive influence on reaching better AIS outcomes within SMEs in Amman

Table 5. Sub-hypotheses testing

Coefficients
Model						Unstandardized Coefficients						Standardized Coefficients			t			Sig.			R			R Square
						B			Std. Error			Beta
1	(Constant)					1.535			.096						15.934			.772^a			.595
	Involvement					.609			.028			.772			21.558			.000
H1: Involvement has a statistically positive influence on reaching better AIS outcomes within SMEs in Amman
Coefficients
Model						Unstandardized Coefficients						Standardized Coefficients			t			Sig.
						B			Std. Error			Beta									R			R Square
1	(Constant)					2.201			.136						16.187			.000			.495^a			.245
	Adaptability					.430			.042			.495			10.139			.000
H2: Adaptability has a statistically positive influence on reaching better AIS outcomes within SMEs in Amman
Coefficients
Model				Unstandardized Coefficients						Standardized Coefficients			t			Sig.
				B			Std. Error			ṇ									R			R square
1			(Constant)	2.058			.165						12.439			.000			.457^a			.209
			Mission	.428			.047			.457			9.125			.000
H3: Mission has a statistically positive influence on reaching better AIS outcomes within SMEs in Amman
Coefficients
Model					Unstandardized Coefficients						Standardized Coefficients			t			Sig.
					B			Std. Error			Beta									R			R Square
1		(Constant)			1.469			.155						9.489			.000			.608^a			.370
		Consistency			.557			.041			.608			13.627			.000
H4: Consistency has a statistically positive influence on reaching better AIS outcomes within SMEs in Amman

Kwarteng, A., & Aveh, F. (2018). Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective. Meditari Accountancy Research, 26(4), 675–698. https://doi.org/10.1108/MEDAR-01-2018-0264

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