The impact of digital transformation in the Jordanian government on the efficiency of government accounting: The moderating role of government organizational culture

Type of the article: Research ArticleAbstractThis study aims to examine the effect of digital transformation in the Jordanian government on the efficiency of government accounting, with organizational culture as a moderating factor. Two hundred and fifty valid responses were obtained from the auditors of the Jordanian Audit Bureau, internal auditors at the Ministry of Finance, and employees of innovation, transformation, and digital empowerment at the Jordanian Ministry of Digital Economy. The study employed regression analysis using PLS-SEM. The results indicated that perceptions of digital transformation, technological infrastructure, digital transformation benefits, and barriers to digital transformation significantly affected the efficiency of government accounting. Conversely, human resources efficiency was negatively associated with government accounting efficiency. Regarding the moderating variable, it strengthened the relationship between digital transformation benefits and government accounting efficiency (O = 0.115, T = 4.354, p < 0.001) and between technological infrastructure and government accounting efficiency (O = 0.047, T = 2.724, p = 0.006). It also reinforced the positive effect of barriers to digital transformation (O = 0.057, T = 2.411, p = 0.016). In contrast, it weakened the impact of both digital transformation perception (O = –0.124, T = 3.763, p < 0.001) and human resource efficiency (O = –0.087, T = 4.492, p < 0.001) on government accounting efficiency. The findings recommend that the government strengthen its organizational culture to complete the digital transformation process, as it significantly influences the efficiency of government accounting. Furthermore, it should improve the efficiency of government human resources and enhance the perception of digital transformation.