Adoption of business analytics and impact on financial reporting quality in Jordanian banks Online publication date: Mon, 08-Apr-2024
by Awn Metlib Al Shbail; Mohannad Obeid Al Shbail
International Journal of Productivity and Quality Management (IJPQM), Vol. 41, No. 4, 2024
Abstract: Financial institutions adoption of business analytics (BA) has been at the forefront of many studies dedicated to accounting information systems (AIS). Owing to its invaluable business values, BA solution adoption is increasingly documented among banking institutions. Regardless of this new trend, studies focused on understanding the determinants of BA adoption among banks in developing nations, particularly Jordan, have been scarce. Hence, the present study attempts to minimise the literature gap by identifying BA adoption determinants using the technological, organisational and environmental (TOE) framework. Accordingly, 141 respondents answered the questionnaire copies in 13 banks and based on the analysis findings, the determinants of BA adoption included cost-saving, top management support and competitive pressure. The findings also showed that adopting BA can enhance financial reporting quality. Banks can use the proposed framework to guide their promotion of the facilitation of major BA adoption drivers.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Productivity and Quality Management (IJPQM):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook