How to cite this paper
Abutaber, T. (2023). The moderating impact of cloud computing on the relationship between the reliability of accounting information systems and credit granting decisions in Jordanian banks.Uncertain Supply Chain Management, 11(4), 1811-1820.
Refrences
Ababneh, D. S., & Alrabei. A. M. (2021) The Moderating Effect of Information Technology on the Relationship between Audit Quality and the Quality of Accounting Information. “Jordanian Auditors Perception”. Journal of Theoretical and Applied Information Technology, 99(14), 3365-3378.
Abdul Latif, S. B., Honor, A.M., & Al-Farihi, M. (2019). The role of information technology in developing the efficiency of administrative performance. International Journal of Educational and Psychological Studies.
Abutaber, T. A., & Maswadeh, S. N. (2022). The Effect of Social Responsibility Disclosure on the Economic Value Added. In From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence: Proceedings of EAMMIS 2022 (pp. 617-628). Cham: Springer International Publishing.
Abutaber, T., Bzur, A., Odeh, M., Alathamneh, M., Al-Okaily, M., & Afaneh, M. (2021). The effect of corporate governance indicators on enhancing the financial performance of industrial listed companies on the Amman Stock Exchange. Accounting, 7(2), 415-422.
Al-Ajmi, N. S. H. (2016). The effect of using accounting information systems in Kuwaiti commercial banks on the credit decision. Master's thesis, College of Graduate Studies, Al al-Bayt University, Jordan.
Alaoma, M. E. J., Unung, M. O. G., & Anaezichukwuolu, M. A. G. (2020). Impact of accounting information system on credit management: problems and prospects. European J. Business, Economics and Accountancy, 8, 18-31.
Al-Barrak, B. M. (2016). The impact of the characteristics of accounting information on making credit decisions: an applied study on Kuwaiti commercial banks, Al al-Bayt University, College of Graduate Studies, Jordan.
Allal, A., & Boubaaya. W. (2020). The importance of using information technology in activating the performance of human resources, a field study at the state agency for employment in M’sila. PhD thesis, University of M'sila, M'sila, Algeria.
Almajali, D., Al-Radaideh, A., Nussir, N., Eid, A., Al-Fakeh, F., & Masad, F. (2023). Antecedents of mobile banking app adoption during COVID19: A perspective of Jordanian consumer. International Journal of Data and Network Science, 7(1), 477-488.
Al-Masry, G. (2021) The mediating effect of information technology on the relationship between accounting information systems and credit-granting decisions in Jordanian commercial banks. Master's thesis, Jadara University, Jordan.
Alqudah, H., Al Natour, A. R., Al-Kofahi, M., Rahman, M. S. A., Abutaber, T. A., & Al-Okaily, M. (2022). Determinants of the cashless payment systems acceptance in developing Countries: Evidence from Jordanian public sector employees. In Artificial Intelligence for Sustainable Finance and Sustainable Technology: Proceedings of ICGER 2021 1 (pp. 593-601). Springer International Publishing.
Alrabei, A. M., Al-Othman, L. N., Al-Dalabih, F. A., Taber, T. A., & Ali, B. J. (2022). The Impact of Mobile Payment on the Financial Inclusion Rates. Information Sciences Letters, 11(4), 1033-1044.
Alrabei. A. M. (2021). The Influence of Accounting Information Systems in Enhancing the Efficiency of Internal Control at Jordanian Commercial Banks. Journal of Management Information and Decision Sciences, 24, Special Issue
Al-Rifai, H. (2017). Predicting corporate defaults using the credit model: A study on industrial companies listed on the Amman Stock Exchange - Master Thesis - College of Business - Middle East University.
Alshannag, F. M., Eneizan, B., Odeh, M. H., Ngah, A. H., & Abutaber, T. A. (2020). Consumer Acceptance of Islamic Banking System: The Moderating Effects of Marketing Advertising. International Journal of Advanced Science and Technology, 29(05), 7800-7816.
AL-Sous, N., Almajali, D., Al-Radaideh, A., Dahalin, Z., & Dwas, D. (2023). Integrated e-learning for knowledge management and its impact on innovation performance among Jordanian manufacturing sector companies. International Journal of Data and Network Science, 7(1), 495-504.
Bagozzi, R. and Yi, Y. (1988) On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Sciences, 16, 74-94. http://dx.doi.org/10.1007/BF02723327
Balasem, S. K., Farhan, E. M., & Aqeel, S. M. (2021). The Use of Cloud Computing Technology and its Impact on The Accounting Information System. IOSR Journal of Business and Management (IOSR-JBM), 23(11), 52-64.
Bambang, A. P., & Margani, P. (2020). Does Cloud-Based Accounting Information System Harmonize the Small Business Needs? JIOS, 44(1).
Bashatweh, A. D., Abutaber, T. A., AlZu’bi, M. J., KHader, L. F. A., Al-Jaghbir, S. A., & AlZoubi, I. J. (2022, July). Does Environmental, Social, and Governance (ESG) Disclosure Add Firm Value? Evidence from Sharia-Compliant Banks in Jordan. In Sustainable Finance, Digitalization and the Role of Technology: Proceedings of The International Conference on Business and Technology (ICBT 2021) (pp. 585-595). Cham: Springer International Publishing.
Central Bank of Jordan Bulletin, retrieved from https://www.cbj.gov.jo
Chin, W.W. (2000) Frequently Asked Questions-Partial Least Squares and PLS-Graph.
http://disc-nt.cba.uh.edu/chin/plsfaq/plsfaq.htm
Copel, R.M., & Dascher, RM. (2018). Management accounting. New York: John Wiley and Sons Incorp.
Deng, J. (2022). The Informatization of Small and Medium-Sized Enterprises Accounting System Based on Sensor Monitoring and Cloud Computing. Mobile Information Systems, 2022.
Dwirandra, A. A. N. B., & ASTIKA, I. B. P. (2020). Impact of environmental uncertainty, trust and information technology on user behavior of accounting information systems. The Journal of Asian Finance, Economics and Business, 7(12), 1215-1224.
Fatafta. A. (2022 ). The Moderating Effect of the Cloud Computing on the Relationship between efficiency of Accounting Information Systems and Analytical Procedures from Perspective of Auditors in Jordan- Accounting Department - College of Business at Jadara University - Irbid - Jordan.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long range planning, 46(1-2), 1-12.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40, 414-433.
Hamundu, F., Husin, M., & Baharudin, A. (2021). Accounting information system adoption among Indonesian msmes: A conceptual model for cloud computing. Journal of Engineering Science and Technology, 16(6), 4438-4451.
Jahmani, A., Jawabreh, O., Abokhoza, R., Alrabei, A.M. (2023). The Impact of Marketing Mix Elements on Tourist's Satisfaction towards Five Stars Hotel Services in Dubai during COVID-19. Journal of Environmental Management and Tourism, (Volume XIV, spring), 2(66), 335 - 346. DOI:10.14505/jemt.v14.2(66).04.
Javadpour, A., Saedifar, K., Wang, G., Li, K. C., & Saghafi, F. (2021). Improving the efficiency of customer's credit rating with machine learning in big data cloud computing. Wireless Personal Communications, 121(4), 2699-2718.
Justiniano, A., Primiceri, G. E., & Tambalotti, A. (2019). Credit supply and the housing boom. Journal of Political Economy, 127(3), 1317-1350.
Lutfi, A., Al-Okaily, M., Alshirah, M. H., Alshira’h, A. F., Abutaber, T. A., & Almarashdah, M. A. (2021). Digital financial inclusion sustainability in Jordanian context. Sustainability, 13(11), 6312.
Masaeed, M., & Mdallah, B. (2020). The impact of accounting information systems on organizational performance in light of the organizational culture and knowledge management in the Jordanian public shareholding industrial companies. Master thesis, Graduate School, Al al-Bayt University, Jordan.
Melhem, M., Tanash Kholoud, A., & Dahilah Nisreen, M. (2021). Financing formulas in Jordanian Islamic banks and their role in financing investment. Journal of the Islamic University for Economic and Administrative Studies, 29(3).
Moudud-Ul-Huq, S., Asaduzzaman, M., & Biswas, T. (2020). Role of cloud computing in global accounting information systems. The Bottom Line, 33(3), 231-250.
Najla, A., & Alkhami, F. (2020). The role of financial analysis using financial models to predict the financial stumble on the Saudi public utilities sector: An applied study. Journal of Economic, Administrative and Legal Sciences, 14(30), 20 -42
Naseer, A. (2018). The role of computerized accounting information systems in enhancing the efficiency of administrative decisions in Jordanian university hospitals (a field study). Jordan, Jadara University, College of Graduate Studies.
Oktavianita, N. F., Lastianti, S. D., & Pratiwi, Y. E. (2022). Analysis of Application of Accounting Information Systems Receivable Billing In Increasing The Effectiveness of Cash Receiving In The Company. Journal of Economic, Accounting and Management Science (JEAMS), 4(1), 44-65.
Okwudili, M. E. K. (2017). Effect of Accounting Information System in Nigeria Hospitality and Tourism Industry (A Study of Universal Hotel, Enugu). Journal of Global Accounting, 5(2).
Palazuelos, E., Crespo, Á. H., & del Corte, J. M. (2018). Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit. Small Business Economics, 51, 861-877.
Rajm, K., Wasel, K., & Ben Amara. A. (2021). The impact of the use of information and communication technology on the efficiency of the internal audit process, a case study of the National Corporation for Well Services. Journal of Economic Development, 5(2), 127-140.
Romney, M., & Steinbart, P. J. (2018). Accounting Information Systems. 14th. by Pearson Education, Inc prentice hall, New Jersey.
Satadamrul. (2014). Hubungan Antara Partisipasi Dalam Pengembangan Sistem Informasi Dengan Perkembangan Penggunaan Teknologi Informasi (Suatu Tinjauan Dengan Dua Faktor Kontijensi). Simposium Nasional Akuntansi VII. Denpasar Bali.
Sekaran,U., & Bougie, R. (2016). Research methods for business: skill building approach, 7th ed., John.
Smreen, A.-W. (2018). Evaluation of credit management processes in banks, an analytical study, Cairo, Dar Al-Fajr for publication.
Abdul Latif, S. B., Honor, A.M., & Al-Farihi, M. (2019). The role of information technology in developing the efficiency of administrative performance. International Journal of Educational and Psychological Studies.
Abutaber, T. A., & Maswadeh, S. N. (2022). The Effect of Social Responsibility Disclosure on the Economic Value Added. In From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence: Proceedings of EAMMIS 2022 (pp. 617-628). Cham: Springer International Publishing.
Abutaber, T., Bzur, A., Odeh, M., Alathamneh, M., Al-Okaily, M., & Afaneh, M. (2021). The effect of corporate governance indicators on enhancing the financial performance of industrial listed companies on the Amman Stock Exchange. Accounting, 7(2), 415-422.
Al-Ajmi, N. S. H. (2016). The effect of using accounting information systems in Kuwaiti commercial banks on the credit decision. Master's thesis, College of Graduate Studies, Al al-Bayt University, Jordan.
Alaoma, M. E. J., Unung, M. O. G., & Anaezichukwuolu, M. A. G. (2020). Impact of accounting information system on credit management: problems and prospects. European J. Business, Economics and Accountancy, 8, 18-31.
Al-Barrak, B. M. (2016). The impact of the characteristics of accounting information on making credit decisions: an applied study on Kuwaiti commercial banks, Al al-Bayt University, College of Graduate Studies, Jordan.
Allal, A., & Boubaaya. W. (2020). The importance of using information technology in activating the performance of human resources, a field study at the state agency for employment in M’sila. PhD thesis, University of M'sila, M'sila, Algeria.
Almajali, D., Al-Radaideh, A., Nussir, N., Eid, A., Al-Fakeh, F., & Masad, F. (2023). Antecedents of mobile banking app adoption during COVID19: A perspective of Jordanian consumer. International Journal of Data and Network Science, 7(1), 477-488.
Al-Masry, G. (2021) The mediating effect of information technology on the relationship between accounting information systems and credit-granting decisions in Jordanian commercial banks. Master's thesis, Jadara University, Jordan.
Alqudah, H., Al Natour, A. R., Al-Kofahi, M., Rahman, M. S. A., Abutaber, T. A., & Al-Okaily, M. (2022). Determinants of the cashless payment systems acceptance in developing Countries: Evidence from Jordanian public sector employees. In Artificial Intelligence for Sustainable Finance and Sustainable Technology: Proceedings of ICGER 2021 1 (pp. 593-601). Springer International Publishing.
Alrabei, A. M., Al-Othman, L. N., Al-Dalabih, F. A., Taber, T. A., & Ali, B. J. (2022). The Impact of Mobile Payment on the Financial Inclusion Rates. Information Sciences Letters, 11(4), 1033-1044.
Alrabei. A. M. (2021). The Influence of Accounting Information Systems in Enhancing the Efficiency of Internal Control at Jordanian Commercial Banks. Journal of Management Information and Decision Sciences, 24, Special Issue
Al-Rifai, H. (2017). Predicting corporate defaults using the credit model: A study on industrial companies listed on the Amman Stock Exchange - Master Thesis - College of Business - Middle East University.
Alshannag, F. M., Eneizan, B., Odeh, M. H., Ngah, A. H., & Abutaber, T. A. (2020). Consumer Acceptance of Islamic Banking System: The Moderating Effects of Marketing Advertising. International Journal of Advanced Science and Technology, 29(05), 7800-7816.
AL-Sous, N., Almajali, D., Al-Radaideh, A., Dahalin, Z., & Dwas, D. (2023). Integrated e-learning for knowledge management and its impact on innovation performance among Jordanian manufacturing sector companies. International Journal of Data and Network Science, 7(1), 495-504.
Bagozzi, R. and Yi, Y. (1988) On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Sciences, 16, 74-94. http://dx.doi.org/10.1007/BF02723327
Balasem, S. K., Farhan, E. M., & Aqeel, S. M. (2021). The Use of Cloud Computing Technology and its Impact on The Accounting Information System. IOSR Journal of Business and Management (IOSR-JBM), 23(11), 52-64.
Bambang, A. P., & Margani, P. (2020). Does Cloud-Based Accounting Information System Harmonize the Small Business Needs? JIOS, 44(1).
Bashatweh, A. D., Abutaber, T. A., AlZu’bi, M. J., KHader, L. F. A., Al-Jaghbir, S. A., & AlZoubi, I. J. (2022, July). Does Environmental, Social, and Governance (ESG) Disclosure Add Firm Value? Evidence from Sharia-Compliant Banks in Jordan. In Sustainable Finance, Digitalization and the Role of Technology: Proceedings of The International Conference on Business and Technology (ICBT 2021) (pp. 585-595). Cham: Springer International Publishing.
Central Bank of Jordan Bulletin, retrieved from https://www.cbj.gov.jo
Chin, W.W. (2000) Frequently Asked Questions-Partial Least Squares and PLS-Graph.
http://disc-nt.cba.uh.edu/chin/plsfaq/plsfaq.htm
Copel, R.M., & Dascher, RM. (2018). Management accounting. New York: John Wiley and Sons Incorp.
Deng, J. (2022). The Informatization of Small and Medium-Sized Enterprises Accounting System Based on Sensor Monitoring and Cloud Computing. Mobile Information Systems, 2022.
Dwirandra, A. A. N. B., & ASTIKA, I. B. P. (2020). Impact of environmental uncertainty, trust and information technology on user behavior of accounting information systems. The Journal of Asian Finance, Economics and Business, 7(12), 1215-1224.
Fatafta. A. (2022 ). The Moderating Effect of the Cloud Computing on the Relationship between efficiency of Accounting Information Systems and Analytical Procedures from Perspective of Auditors in Jordan- Accounting Department - College of Business at Jadara University - Irbid - Jordan.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long range planning, 46(1-2), 1-12.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40, 414-433.
Hamundu, F., Husin, M., & Baharudin, A. (2021). Accounting information system adoption among Indonesian msmes: A conceptual model for cloud computing. Journal of Engineering Science and Technology, 16(6), 4438-4451.
Jahmani, A., Jawabreh, O., Abokhoza, R., Alrabei, A.M. (2023). The Impact of Marketing Mix Elements on Tourist's Satisfaction towards Five Stars Hotel Services in Dubai during COVID-19. Journal of Environmental Management and Tourism, (Volume XIV, spring), 2(66), 335 - 346. DOI:10.14505/jemt.v14.2(66).04.
Javadpour, A., Saedifar, K., Wang, G., Li, K. C., & Saghafi, F. (2021). Improving the efficiency of customer's credit rating with machine learning in big data cloud computing. Wireless Personal Communications, 121(4), 2699-2718.
Justiniano, A., Primiceri, G. E., & Tambalotti, A. (2019). Credit supply and the housing boom. Journal of Political Economy, 127(3), 1317-1350.
Lutfi, A., Al-Okaily, M., Alshirah, M. H., Alshira’h, A. F., Abutaber, T. A., & Almarashdah, M. A. (2021). Digital financial inclusion sustainability in Jordanian context. Sustainability, 13(11), 6312.
Masaeed, M., & Mdallah, B. (2020). The impact of accounting information systems on organizational performance in light of the organizational culture and knowledge management in the Jordanian public shareholding industrial companies. Master thesis, Graduate School, Al al-Bayt University, Jordan.
Melhem, M., Tanash Kholoud, A., & Dahilah Nisreen, M. (2021). Financing formulas in Jordanian Islamic banks and their role in financing investment. Journal of the Islamic University for Economic and Administrative Studies, 29(3).
Moudud-Ul-Huq, S., Asaduzzaman, M., & Biswas, T. (2020). Role of cloud computing in global accounting information systems. The Bottom Line, 33(3), 231-250.
Najla, A., & Alkhami, F. (2020). The role of financial analysis using financial models to predict the financial stumble on the Saudi public utilities sector: An applied study. Journal of Economic, Administrative and Legal Sciences, 14(30), 20 -42
Naseer, A. (2018). The role of computerized accounting information systems in enhancing the efficiency of administrative decisions in Jordanian university hospitals (a field study). Jordan, Jadara University, College of Graduate Studies.
Oktavianita, N. F., Lastianti, S. D., & Pratiwi, Y. E. (2022). Analysis of Application of Accounting Information Systems Receivable Billing In Increasing The Effectiveness of Cash Receiving In The Company. Journal of Economic, Accounting and Management Science (JEAMS), 4(1), 44-65.
Okwudili, M. E. K. (2017). Effect of Accounting Information System in Nigeria Hospitality and Tourism Industry (A Study of Universal Hotel, Enugu). Journal of Global Accounting, 5(2).
Palazuelos, E., Crespo, Á. H., & del Corte, J. M. (2018). Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit. Small Business Economics, 51, 861-877.
Rajm, K., Wasel, K., & Ben Amara. A. (2021). The impact of the use of information and communication technology on the efficiency of the internal audit process, a case study of the National Corporation for Well Services. Journal of Economic Development, 5(2), 127-140.
Romney, M., & Steinbart, P. J. (2018). Accounting Information Systems. 14th. by Pearson Education, Inc prentice hall, New Jersey.
Satadamrul. (2014). Hubungan Antara Partisipasi Dalam Pengembangan Sistem Informasi Dengan Perkembangan Penggunaan Teknologi Informasi (Suatu Tinjauan Dengan Dua Faktor Kontijensi). Simposium Nasional Akuntansi VII. Denpasar Bali.
Sekaran,U., & Bougie, R. (2016). Research methods for business: skill building approach, 7th ed., John.
Smreen, A.-W. (2018). Evaluation of credit management processes in banks, an analytical study, Cairo, Dar Al-Fajr for publication.