TY  - JOUR
T1  - Legal Challenges and Digital Accounting Adoption in Jordanian Commercial Companies: The Moderating Role of Legislative Solutions
A1  - Zeyad Almatarneh
A1  - Nabeela Fares Alawneh
A1  - Mahmoud Mefleh Al-Jarrah
A1  - Emran Abdulsalam Alzubi
A1  - Baker Akram Falah Jarah
JF  - Journal of Organizational Behavior Research
JO  - J Organ Behav Res
SN  - 2528-9705
Y1  - 2026
VL  - 11
IS  - 1
DO  - 10.51847/CRCQ2HfCEQ
SP  - 178
EP  - 189
N2  - This paper looks into the problems linked with the implementation of digital accounting in commercial companies in Jordan. It also investigates how the problems can be solved by enacting more comprehensive legislation. The study used a quantitative descriptive-analytical method, where a sample of 300 individuals in the accounting, finance, and other relevant fields in commercial companies was analyzed. To test the study hypotheses, the researcher used Structural Equation Modelling (SEM) with the aid of the AMOS software. The analysis showed that the legal challenges of adopting digital accounting, namely, the absence of laws, the uncertainty with regard to cybercrime, the concern about data protection, the absence of legal recognition of electronic signatures, and unclear laws, have a large negative effect on the adoption of digital accounting. The Study also found that legislation positively modulates the effect of the challenges and barriers to the adoption of digital accounting, thereby causing a reduction in the barriers and accelerating the adoption of digital accounting. Improving the laws related to the adoption of digital accounting, the laws on cybersecurity, and the legal framework governing electronic transactions has a positive effect on the adoption of digital accounting. The study also found that outside of the legal framework, the size of the organization, level of management, and the company’s legal support staff all have a favorable impact on the adoption of digital accounting. It underscores the flexible, integrated legal framework necessary to accommodate the digital transformation in accounting. The study also offers a more balanced, protected, and digitally integrated accounting system to the stakeholders and policymakers in Jordan.
UR  - https://odad.org/article/legal-challenges-and-digital-accounting-adoption-in-jordanian-commercial-companies-the-moderating-r-z6o9zh1ppnf1m7d
ER  -