IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v15y2023i9p7155-d1132267.html
   My bibliography  Save this article

The Role of Employee Empowerment in Supporting Accounting Information Systems Outcomes: A Mediated Model

Author

Listed:
  • Adel M. Qatawneh

    (Faculty of Business, Al-Zaytoonah University of Jordan, Amman 11733, Jordan)

Abstract

The current research study was carried out to explore the mediating influence of management awareness on the relationship between employee empowerment and accounting information systems (AIS) outcomes. A quantitative approach was adopted through the distribution of an online questionnaire to (97) financial managers and accounting managers within banks in Jordan. SPSS was used in order to analyze the primary data, and it was seen that management awareness mediates the relationship between employee empowerment and AIS outcomes, which is attributed to the fact that management needs to be aware of organizational goals and the financial information needed to achieve these goals. This includes an understanding of the latest accounting technology that is available to assist in this process. Additionally, management needs to be aware of the costs associated with the implementation of new systems, and any potential risks that could arise. By being actively involved in the implementation and decision-making process, management can ensure that AIS is efficient and produces the desired results. Finally, management should ensure that appropriate user training is available for all users of the information system. This ensures that the system can be utilized in the most efficient manner possible and produces the desired financial results. This study recommended the need to utilize integrated cloud-based systems to increase the availability of information and reduce the need for manual data entry. Further recommendations were presented in the study.

Suggested Citation

  • Adel M. Qatawneh, 2023. "The Role of Employee Empowerment in Supporting Accounting Information Systems Outcomes: A Mediated Model," Sustainability, MDPI, vol. 15(9), pages 1-16, April.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:9:p:7155-:d:1132267
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/15/9/7155/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/15/9/7155/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Athambawa Haleem Haleem & Low Lock Teng Kevin, 2018. "Impact of User Competency on Accounting Information System Success: Banking Sectors in Sri Lanka," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 167-175.
    2. Agnieszka Zakrzewska-Bielawska, 2018. "The Relationship between Managers’ Network Awareness and the Relational Strategic Orientation of their Firms: Findings from Interviews with Polish Managers," Sustainability, MDPI, vol. 10(8), pages 1-20, August.
    3. William C. Murray & Mark R. Holmes, 2021. "Impacts of Employee Empowerment and Organizational Commitment on Workforce Sustainability," Sustainability, MDPI, vol. 13(6), pages 1-14, March.
    4. Eric Irakoze & Kashosi Gad David, 2019. "Linking Motivation to Employees’ Performance: the Mediation of Commitment and Moderation of Delegation Authority," International Business Research, Canadian Center of Science and Education, vol. 12(9), pages 13-28, September.
    5. Alex Nicholls, 2018. "A General Theory of Social Impact Accounting: Materiality, Uncertainty and Empowerment," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 9(2), pages 132-153, May.
    6. Janagan Sivagnanasundaram & Jeevani Goonetillake & Rifana Buhary & Thushara Dharmawardhana & Renuka Weerakkody & Rukmali Gunapala & Athula Ginige, 2021. "Digitally-Enabled Crop Disorder Management Process Based on Farmer Empowerment for Improved Outcomes: A Case Study from Sri Lanka," Sustainability, MDPI, vol. 13(14), pages 1-28, July.
    7. Niccolò Maria Todaro & Francesco Testa & Tiberio Daddi & Fabio Iraldo, 2021. "The influence of managers' awareness of climate change, perceived climate risk exposure and risk tolerance on the adoption of corporate responses to climate change," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1232-1248, February.
    8. Abdalwali Lutfi, 2022. "Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors," Economies, MDPI, vol. 10(4), pages 1-17, March.
    9. Wael Zaraket & Robert Garios & Layla Abdel Malek, 2018. "The Impact of Employee Empowerment on the Organizational Commitment," International Journal of Human Resource Studies, Macrothink Institute, vol. 8(3), pages 284299-2842, December.
    10. Kevin Baird & Amy Tung & Sophia Su, 2020. "Employee empowerment, performance appraisal quality and performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 451-474, December.
    11. Taimur Ahad & Peter Busch & Yvette Blount & Winnie Picoto, 2021. "Mobile Phone-based Information Systems for Empowerment: Opportunities for Ready-made Garment Industries," Journal of Global Information Technology Management, Taylor & Francis Journals, vol. 24(1), pages 57-85, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Maurizio Cavallari, 2023. "Organizational Determinants and Compliance Behavior to Shape Information Security Plan," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aldona Glińska-Neweś & Joanna Górka, 2020. "Capabilities of Corporate Volunteering in Strengthening Social Capital," Sustainability, MDPI, vol. 12(18), pages 1-11, September.
    2. Lutfi, Abdalwali & Alrawad, Mahmaod & Alsyouf, Adi & Almaiah, Mohammed Amin & Al-Khasawneh, Ahmad & Al-Khasawneh, Akif Lutfi & Alshira'h, Ahmad Farhan & Alshirah, Malek Hamed & Saad, Mohamed & Ibrahim, 2023. "Drivers and impact of big data analytic adoption in the retail industry: A quantitative investigation applying structural equation modeling," Journal of Retailing and Consumer Services, Elsevier, vol. 70(C).
    3. Zola Berger‐Schmitz & Douglas George & Cameron Hindal & Richard Perkins & Maria Travaille, 2023. "What explains firms' net zero adoption, strategy and response?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5583-5601, December.
    4. Kirsten Andersen & Rebecca Tekula, 2022. "Value, Values, and Valuation: The Marketization of Charitable Foundation Impact Investing," Journal of Business Ethics, Springer, vol. 179(4), pages 1033-1052, September.
    5. Ruixin Su & Bojan Obrenovic & Jianguo Du & Danijela Godinic & Akmal Khudaykulov, 2022. "COVID-19 Pandemic Implications for Corporate Sustainability and Society: A Literature Review," IJERPH, MDPI, vol. 19(3), pages 1-23, January.
    6. Munyao, Solomon. M., 2021. "Effects of Organizational Resource Portfolio on the Performance of Africa Inland Church Theological Training Institutions in Kenya," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(5), pages 128-134, May.
    7. Alrawad, Mahmaod & Lutfi, Abdalwali & Alyatama, Sundus & Al Khattab, Adel & Alsoboa, Sliman S. & Almaiah, Mohammed Amin & Ramadan, Mujtaba Hashim & Arafa, Hussin Mostafa & Ahmed, Nazar Ali & Alsyouf, , 2023. "Assessing customers perception of online shopping risks: A structural equation modeling–based multigroup analysis," Journal of Retailing and Consumer Services, Elsevier, vol. 71(C).
    8. Abdalwali Lutfi & Akif Lutfi Al-Khasawneh & Mohammed Amin Almaiah & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Adi Alsyouf & Mahmaod Alrawad & Ahmad Al-Khasawneh & Mohamed Saad & Rommel Al Ali, 2022. "Antecedents of Big Data Analytic Adoption and Impacts on Performance: Contingent Effect," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
    9. Udeke Huiskamp & Bauke ten Brinke & Gert Jan Kramer, 2022. "The climate resilience cycle: Using scenario analysis to inform climate‐resilient business strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1763-1775, May.
    10. Agnieszka Rzepka & Magdalena Maciaszczyk & Anna Maria Wisniewska & Maria Kocot, 2021. "E-Consumers and their Agile Qualities as Creators of Eco-Innovations: A Case Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 23-38.
    11. Othmar Manfred Lehner & Alex Nicholls & Sarah Beatrice Kapplmüller, 2022. "Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement," Journal of Business Ethics, Springer, vol. 179(4), pages 971-989, September.
    12. Goerz, Katharina, 2021. "The empowered project manager: Employee perception of empowerment," Journal of Applied Leadership and Management, Hochschule Kempten - University of Applied Sciences, Professional School of Business & Technology, vol. 9, pages 41-60.
    13. Laura Berardi & Laurie Mook, 2023. "New digital technologies for social impact assessment: Considerations for Italian social economy organizations," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 109-132.
    14. Maurizio Cisi & Francesca Alice Centrone, 2021. "The Human Capital for Value Creation and Social Impact: The Interpretation of the IR’s HC Definition," Sustainability, MDPI, vol. 13(13), pages 1-19, June.
    15. Driss El Kadiri Boutchich, 2023. "Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 169(1), pages 209-234, September.
    16. Neena Gopalan & Nicholas J. Beutell & Joseph G. Grzywacz & Wendy Middlemiss & Srikant Manchiraju & Sapna Srivastava, 2023. "Work–Family Conflict and Its Sustainability Implications among Married Immigrants Working in the USA," Sustainability, MDPI, vol. 15(19), pages 1-17, October.
    17. Elena Hlaciuc, 2023. "Management’s perception of the role of accounting information and the accounting professional in designing the sustainable business model," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 81-100, December.
    18. Ioana Gutu & Camelia Nicoleta Medeleanu, 2023. "Assessing Teleworkforce and Electronic Leadership Favorable for an Online Workforce Sustainability Framework by Using PLS SEM," Sustainability, MDPI, vol. 15(18), pages 1-32, September.
    19. Sonata Staniulienė & Arūnas Zaveckis, 2022. "Employee Empowerment in Remote Work in Case of Lithuanian Companies," Sustainability, MDPI, vol. 14(14), pages 1-12, July.
    20. Walid Ben‐Amar & Mathieu Gomes & Hania Khursheed & Sylvain Marsat, 2022. "Climate change exposure and internal carbon pricing adoption," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2854-2870, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:15:y:2023:i:9:p:7155-:d:1132267. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.