This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities and firm competitiveness. The findings also confirm a positive link between innovation capabilities and SME competitiveness. Most critically, innovation capabilities were found to significantly mediate the relationship between management accounting information system usage and competitiveness. The paper contributes by providing novel empirical evidence on the direct and indirect strategic impacts of management accounting adoption on vital performance outcomes like innovation and competitiveness specifically for the underexplored context of SMEs in developing Arab economies. The firm-level findings encourage Jordanian SME managers and policymakers to prioritize building accounting and innovation capacities in tandem rather than solo to amplify competitiveness and long-run sustainability of this vital economic sector. The cross-sectional survey design limits determining causality. Additionally, subjective biases may arise from single respondents. Generalizability beyond Jordan requires further cultural and economic boundary testing.

The study aimed to examine the influence of market orientation on SMEs’ performance with the mediating effect of supply chain agility and moderation of innovation capabilities. The data for the study were gathered from the manufacturing SMEs operating in major cities of Jordan. The questionnaire was distributed online to gather the maximum responses from managers of SMEs. The collected data were examined by using Smart Pls. The results highlighted that market orientation not only influences the SMEs’ performance, but it also helps them in developing supply chain agility.