TY  - JOUR
T1  - The Impact of Digital Transformation on the Quality of Accounting Information in Jordanian Islamic Banks
A1  - Omima Al-Refai
A1  - Kholood Ahmed Tanash
A1  - Samah Abu-Alhayja
A1  - Mamoun M. A. Alqudah
JF  - Journal of Organizational Behavior Research
JO  - J Organ Behav Res
SN  - 2528-9705
Y1  - 2026
VL  - 11
IS  - 3
DO  - 10.51847/oeQVrh4Ms4
SP  - 72
EP  - 83
N2  - The purpose of the study was to identify the influence digital transformation exerts on accounting information in Jordanian Islamic banks. The study seeks to examine the effect of digital infrastructure, artificial intelligence (AI), electronic banking services, cybersecurity, and cloud computing on the quality of accounting information. The current study adopted a quantitative method with a descriptive-analytical approach. The study was based on a survey whereby data were collected using a structured questionnaire with a study population of 315 employees of Jordanian Islamic banks. Data were analyzed using SPSS and AMOS with a descriptive analysis, aligning with Confirmatory Factor Analysis (CFA) and Structural Equation Modelling (SEM). The findings indicated that all digital transformation dimensions positively impacted accounting information in Jordanian Islamic banks. Digital transformation, coupled with the components of artificial intelligence and cybersecurity, contributed the most to the attributes of accounting information, namely, relevance, reliability, timeliness, comparability, and understandability. Digital transformation in the abovementioned fields positively impacted the banking operations of Islamic banks, the control and internal processes of Islamic banks, and the timely preparation of financial statements. The findings of the study advised that Jordanian Islamic banks prioritize the incorporation of advanced digital technologies, with a special focus on cybersecurity, artificial intelligence (AI), and cloud computing, and prioritize the improvement of their digital infrastructure, as well as enhance the capacity of their employees in digital accounting technologies.
UR  - https://odad.org/article/the-impact-of-digital-transformation-on-the-quality-of-accounting-information-in-jordanian-islamic-b-whsdw4fjtkmg6tn
ER  -