The Effect of Accounting Information System on Organizational Performance in Jordanian Industrial SMEs: The Mediating Role of Knowledge Management
While adopting knowledge management can improve firm performance, it is determined by use of accounting
information system. Furthermore, it plays mediating role in the relationship between accounting information system
and organization performance. This paper employs regression analysis using SPSS 20 to investigate causal
relationships among the variables and to examine the mediation of knowledge management. The empirical findings
from a survey of 350 employees in SMEs industrial firms in Jordan confirmed that knowledge management exert a
mediating effect on the relationship between accounting information system and organization performance. The main
implication of the findings for firms is that use accounting information system working are more likely to achieve
higher performance, as a result of strengthened knowledge management. The findings offer evidence on relationships
among the variables as well as mediating role of knowledge management in effect of accounting information system on
firm performance. This paper is useful to management researchers as well as business managers.