The Role of Organizational Culture in Digital Transformation and Modern Accounting Practices Among Jordanian SMEs

Elina F. Hasan (), Mohammad Abdalkarim Alzuod, Khalid Hasan Al Jasimee, Sajead Mowafaq Alshdaifat, Areej Faeik Hijazin and Laith T. Khrais
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Elina F. Hasan: Financial and Accounting Sciences, Faculty of Business, Middle East University, Amman 11831, Jordan
Mohammad Abdalkarim Alzuod: Business Administration Department, Faculty of Business, Middle East University, Amman 11831, Jordan
Khalid Hasan Al Jasimee: College of Biotechnology, University of Al-Qadisiyah, Al Diwaniyah 58001, Iraq
Sajead Mowafaq Alshdaifat: Financial and Accounting Sciences, Faculty of Business, Middle East University, Amman 11831, Jordan
Areej Faeik Hijazin: Faculty of Business, Middle East University, Amman 11831, Jordan
Laith T. Khrais: Faculty of Business, Middle East University, Amman 11831, Jordan

JRFM, 2025, vol. 18, issue 3, 1-19

Abstract: This study investigates the impact of digital transformation on modern accounting practices among Jordanian SMEs, focusing on the moderating role of organizational culture. Digital transformation using AI, blockchain, and cloud computing improves operational efficiency, real-time financial reporting, and decision making. However, the integration of these technologies poses challenges such as skill gaps, cost constraints, and cultural resistance. A quantitative survey of 480 employees in managerial roles from Jordanian SMEs shows that organizational culture plays a dual role as a driver and moderator of digital transformation. The findings confirm the role of digital transformation in reshaping modern accounting practices. Also, this study shows that to get the most out of digital transformation in accounting, a culture of innovation and continuous learning is required.

Keywords: digital transformation; modern accounting practices; organizational culture; accounting information quality; small- and medium-sized; Jordan (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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