The Role of Corporate Governance on the Development of Accounting Information Systems in Jordanian Companies: Organizational Performance as a Moderating

Background: Corporate governance's influence on the efficiency of accounting information systems (AIS) has emerged as a key research topic in the quickly changing business landscape. Additionally, in emerging economies like Jordan, where companies must conform to local regulatory requirements while also aligning with international financial standards, the relationship between corporate governance and AIS is especially important. Objective: This study aims to ascertain the role it plays in corporate governance (CG) on the development of accounting information systems (AIS) in Jordanian companies through organizational performance (OP) as a moderating.Methods: The study employed a quantitative research approach to investigate the role of CG in the development of AIS in Jordanian companies, with OP as a moderating variable. A structured questionnaire was developed, consisting of items adapted from existing validated scales. The research employed a quantitative research approach to investigate the role of CG in the development of AIS in Jordanian companies, with OP as a moderating variable. PLS-SEM was applied to examine the relationships between the variables. Also, bootstrapping analysis was performed to test the significance of the path coefficients and to validate the hypotheses. Results: The result indicates a highly significant relationship between CG and AIS. Also, the result indicates a highly significant relationship between OP and AIS. However, the result indicates OP moderates the relationship between CG and AIS. Conclusion: The statistical measures demonstrate the significance and directionality of these relationships, contributing to a better understanding of the research context.