Factors influencing accounting information system usage by oil companies & performance outcomes

Ibrahim Magboul, Mohammad Jebreel, Fekri Shawtri, Majed Qabajeh, Ayman Shanti, Mohammad Alqudah and Yazan Abu Huson

Cogent Business & Management, 2024, vol. 11, issue 1, 2369211

Abstract: Information systems have greatly enhanced companies’ capabilities to record, track, and measure performance. This study examines the factors influencing employees’ use of accounting information systems (AISs) in Sudan’s top five oil companies and investigates how these systems impact both financial and non-financial performance. Furthermore, it evaluates the effects of top management support, trust, training, technical support, and perceived ease of use on AIS usage, as well as its subsequent impact on company performance. Surveys of 215 employees collected data, and a structural equation model tested the hypotheses. The data supports three hypotheses concerning AIS usage factors. Notably, the study demonstrates that AIS usage significantly enhances both financial and non-financial performance. This article is notable for directly addressing the practical application of AISs and their impact on organisational financial and non-financial performance, highlighting the significant value of AIS implementation in the oil industry. The conclusion summarises the key findings and offers recommendations for future research in this area.

Date: 2024
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/23311975.2024.2369211 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2369211

Ordering information: This journal article can be ordered from
http://cogentoa.tandfonline.com/journal/OABM20

DOI: 10.1080/23311975.2024.2369211

Access Statistics for this article

Cogent Business & Management is currently edited by Len Tiu Wright and Tahir Nisar

More articles in Cogent Business & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().