Title: Adoption of business analytics and impact on financial reporting quality in Jordanian banks

Authors: Awn Metlib Al Shbail; Mohannad Obeid Al Shbail

Addresses: Department of Accounting, School of Business, Al Al-Bayt University, P.O. Box 130040, Mafraq 25113, Jordan ' Department of Accounting, School of Business, Al Al-Bayt University, P.O. Box 130040, Mafraq 25113, Jordan

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.

Keywords: business analytics; BA; accounting information systems; AIS; technological; organisational and environmental; TOE framework; Jordan.

DOI: 10.1504/IJPQM.2024.137886

International Journal of Productivity and Quality Management, 2024 Vol.41 No.4, pp.569 - 582

Received: 03 Mar 2022
Accepted: 27 May 2022
Published online: 08 Apr 2024 *

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