The effect of using big data on the success of accounting information systems: the case of Arab Bank/Jordan

The study aimed to investigate the effect of big data on the success of the accounting information system in the Arab Bank/Jordan. To accomplish the study goal, a questionnaire was designed and distributed among general managers, deputy general managers, heads of departments, and employees in the general administration in the Arab Bank/Jordan. Multiple, stepwise, and hierarchal regression analyses were used to test study hypotheses. The study has reached several results, the most important of which is that big data (in terms of volume, velocity, variety, and value) significantly affects the success of the Arab Bank's accounting information system. Additionally, the end-user technical support and experience in using information technology have a significant moderating effect on the relationship between big data and the success of the Arab Bank's accounting information system.