System quality, information quality, perceived usefulness, and ease of use as determinants of intention to continue using a Digital Accounting System among Jordanian SMEs

Alsqour Moh’d (), Attar Hani, Alibraheem Mohammad Haider, Alsaqoor Sameh and Alsaleem Enas
Additional contact information
Alsqour Moh’d: Department of Accounting, Jerash Private University, Jerash-Jordan
Attar Hani: Department of Accounting, Irbid National University, Irbid, Jordan
Alibraheem Mohammad Haider: Energy Engineering, Department, Faculty of Engineering Technology, Zarqa University, Zarqa, Jordan College of Engineering, University of Business and Technology, Jeddah, 21448, Saudi Arabia
Alsaqoor Sameh: Accounting Information System Department, Faculty of Administrative and Financial Sciences, Irbid National University, Jordan
Alsaleem Enas: Tafila Technical University PO Box 179, 66110 Tafila, Jordan

Engineering Management in Production and Services, 2025, vol. 17, issue 2, 78-89

Abstract: This study aims to investigate the determinants of the intention to continue using digital accounting systems (ICU-DAS) among Jordanian small and medium-sized enterprises (SMEs). This study used a quantitative approach with questionnaires distributed to o 440 Jordanian SMEs. The sample included key decision-makers such as managers and owners, primarily from SMEs. A total of 318 sets of questionnaires were returned with complete responses and were examined further. The research model was analysed using partial least squares (PLS) with the Smart-PLS software. The results of this investigation revealed that system quality, information quality, perceived usefulness, and perceived ease of use significantly influence the intention to continue using digital accounting systems. This study bridges the gap between theory and practice, offering academic and practical insights into the factors influencing the continued use of digital accounting systems in SMEs. This research contributes significantly to understanding technology continuance, particularly in the context of SMEs in Jordan. Integrating ISSM, TAM, and ECM provides insights into how these systems are adopted and sustained in less-developed regions. The study provides actionable recommendations for SMEs and policymakers. SMEs can enhance SQ, IQ, and user satisfaction to improve adoption and long-term use by understanding the key factors driving DAS continuance. Policymakers can leverage these findings to create policies that encourage SMEs to adopt and maintain DAS, contributing to the region’s economic growth.

Keywords: system quality; information quality; perceived usefulness; perceived ease of use; digital accounting systems (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ecoman:v:17:y:2025:i:2:p:78-89:n:1005

DOI: 10.2478/emj-2025-0013

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