IDEAS home Printed from https://ideas.repec.org/a/ids/ijpqma/v41y2024i4p569-582.html
   My bibliography  Save this article

Adoption of business analytics and impact on financial reporting quality in Jordanian banks

Author

Listed:
  • Awn Metlib Al Shbail
  • Mohannad Obeid Al Shbail

Abstract

Financial institutions adoption of business analytics (BA) has been at the forefront of many studies dedicated to accounting information systems (AIS). Owing to its invaluable business values, BA solution adoption is increasingly documented among banking institutions. Regardless of this new trend, studies focused on understanding the determinants of BA adoption among banks in developing nations, particularly Jordan, have been scarce. Hence, the present study attempts to minimise the literature gap by identifying BA adoption determinants using the technological, organisational and environmental (TOE) framework. Accordingly, 141 respondents answered the questionnaire copies in 13 banks and based on the analysis findings, the determinants of BA adoption included cost-saving, top management support and competitive pressure. The findings also showed that adopting BA can enhance financial reporting quality. Banks can use the proposed framework to guide their promotion of the facilitation of major BA adoption drivers.

Suggested Citation

  • Awn Metlib Al Shbail & Mohannad Obeid Al Shbail, 2024. "Adoption of business analytics and impact on financial reporting quality in Jordanian banks," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 41(4), pages 569-582.
    • Handle: RePEc:ids:ijpqma:v:41:y:2024:i:4:p:569-582
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=137886
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijpqma:v:41:y:2024:i:4:p:569-582. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=177 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.