How to cite this paper
Alibraheem, M., Siam, I., Al-Daoud, K., Alkhazaali, A., Freihat, B., Ahmad, A., Bataineh, K & Zoubi, M. (2024). The moderating role of internal control system on the relationship between service quality of accounting information system and customer satisfaction: a study of some selected customers from commercial banks in Jordan.Uncertain Supply Chain Management, 12(1), 567-572.
Refrences
Akram, B., Jarah, F., Binti, T., & Iskandar, M. (2019). The mediating effect of acceptance of using AIS on the relationship between the accounting information systems and financial performance in Jordanian companies. International Journal of Research and Innovation in Social Science (IJRISS), 3(6), 256-263.
Al-Dmour, A. (2018). The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting. The International Journal of Accounting and Business Society, 26(1), 78-111.
Ali, B. J., Omar, W. A. W., & Bakar, R. (2016). Accounting Information System (AIS) and organizational performance: Moderating effect of organizational culture. International Journal of Economics, Commerce and Management, 4(4), 138-158.
Al-Htaybat, K., & Muhsin, M. N. (2020). The relationship between service quality of accounting information systems and organizational performance: The mediating role of decision-making quality. International Journal of Managerial Finance, 16(2), 250-270.
Alnajjar, M. I. (2017). Impact of accounting information system on organizational performance: A study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20-38.
Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991-4000.
Al-Waeli, A. J., Hanoon, R. N., Ageeb, H. A., & Idan, H. Z. (2020). Impact of accounting information system on financial performance with the moderating role of internal control in Iraqi industrial companies: An analytical study. Jour of Adv Research in Dynamical & Control Systems, 12(8), 246-261.
Ayoub, A., Potdar, V., Rudra, A., & Luong, H. (2020). The Impact of Organizational Culture on the Internal Controls Components of Accounting Information Systems in the City of Beirut, Lebanon. In Big Data and Security: First International Conference, ICBDS 2019, Nanjing, China, December 20–22, 2019, Revised Selected Papers 1 (pp. 157-177). Springer Singapore.
Baron, R. A. (2004). The cognitive perspective: a valuable tool for answering entrepreneurship’s basic “why” questions. Journal of Business Venturing, 19(2), 221–239
Beg, K. (2018). Impact of accounting information system on the financial performance of selected FMCG companies. Asian Journal of Applied Science and Technology, 2(3), 08-17.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295–336.
Elrehail, H. (2020). The impact of quality of services and satisfaction on customer loyalty: The moderate role of switching costs. Management Science Letters, 1843-1856.
Famiyeh, S., Asante-Darko, D., & Kwarteng, A. (2018). Service quality, customer satisfaction, and loyalty in the banking sector: The moderating role of organizational culture. International Journal of Quality & Reliability Management.
Fitriati, A., Tubastuvi, N., & Anggoro, S. (2020). The role of AIS success on accounting information quality. The International Journal of Business Management and Technology, 4(2), 43-51.
Frazier, P. A., Tix, A. P., & Barron, K. E. (2004). Testing moderator and mediator effects in counseling psychology research. Journal of Counseling Psychology, 51(1), 115–134.
Gunawan, S., & Nengzih, N. (2023). The Influence of Accounting Information System Quality, Accounting Information Quality and Accounting Information System Security on End User Satisfaction of S4/Hana System Application Product (SAP) with Perceived Usefulness as a Moderating Variable at PT Hakaaston. Saudi Journal of Economics and Finance, 7, 22-32.
Hamdan, M., & Al-Hajri, N. (2021). The effect of information systems success factors on user satisfaction in accounting information systems. Management Science Letters, 11(7), 2045-2052.
Hoai, T. T., Hung, B. Q., & Nguyen, N. P. (2022). The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership. Heliyon, 8(2), e08954.
Horsfall, K. A. (2022). Evaluating the Internal Control System in Deposit Money Bank. BW Academic Journal, 8-8.
Jarah, B. A. F., Zaqeeba, N., Al-Jarrah, M. F. M., Al Badarin, A. M., & Almatarneh, Z. (2023). The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks. Economies, 11(3), 77.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022). The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
Muda, I., & Ade Afrina, E. (2019). Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system. Contaduría y administración, 64(2), 0-0.
Rod, M., Ashill, N. J., Shao, J., & Carruthers, J. (2009). An examination of the relationship between service quality dimensions, overall internet banking service quality and customer satisfaction: A New Zealand study. Marketing Intelligence & Planning, 27(1), 103-126.
Teru, S. P., Idoku, I., & Ndeyati, J. T. (2017). A review of the impact of accounting information system for effective internal control on firm performance. Indian Journal of Finance and Banking, 1(2), 52-59.
Tetteh, L. A., Kwarteng, A., Aveh, F. K., Dadzie, S. A., & Asante-Darko, D. (2022). The impact of internal control systems on corporate performance among listed firms in Ghana: The moderating role of information technology. Journal of African Business, 23(1), 104-125.
Uzir, M. U. H., Al Halbusi, H., Thurasamy, R., Hock, R. L. T., Aljaberi, M. A., Hasan, N., & Hamid, M. (2021). The effects of service quality, perceived value and trust in home delivery service personnel on customer satisfaction: Evidence from a developing country. Journal of Retailing and Consumer Services, 63, 102721.
Al-Dmour, A. (2018). The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting. The International Journal of Accounting and Business Society, 26(1), 78-111.
Ali, B. J., Omar, W. A. W., & Bakar, R. (2016). Accounting Information System (AIS) and organizational performance: Moderating effect of organizational culture. International Journal of Economics, Commerce and Management, 4(4), 138-158.
Al-Htaybat, K., & Muhsin, M. N. (2020). The relationship between service quality of accounting information systems and organizational performance: The mediating role of decision-making quality. International Journal of Managerial Finance, 16(2), 250-270.
Alnajjar, M. I. (2017). Impact of accounting information system on organizational performance: A study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20-38.
Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991-4000.
Al-Waeli, A. J., Hanoon, R. N., Ageeb, H. A., & Idan, H. Z. (2020). Impact of accounting information system on financial performance with the moderating role of internal control in Iraqi industrial companies: An analytical study. Jour of Adv Research in Dynamical & Control Systems, 12(8), 246-261.
Ayoub, A., Potdar, V., Rudra, A., & Luong, H. (2020). The Impact of Organizational Culture on the Internal Controls Components of Accounting Information Systems in the City of Beirut, Lebanon. In Big Data and Security: First International Conference, ICBDS 2019, Nanjing, China, December 20–22, 2019, Revised Selected Papers 1 (pp. 157-177). Springer Singapore.
Baron, R. A. (2004). The cognitive perspective: a valuable tool for answering entrepreneurship’s basic “why” questions. Journal of Business Venturing, 19(2), 221–239
Beg, K. (2018). Impact of accounting information system on the financial performance of selected FMCG companies. Asian Journal of Applied Science and Technology, 2(3), 08-17.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295–336.
Elrehail, H. (2020). The impact of quality of services and satisfaction on customer loyalty: The moderate role of switching costs. Management Science Letters, 1843-1856.
Famiyeh, S., Asante-Darko, D., & Kwarteng, A. (2018). Service quality, customer satisfaction, and loyalty in the banking sector: The moderating role of organizational culture. International Journal of Quality & Reliability Management.
Fitriati, A., Tubastuvi, N., & Anggoro, S. (2020). The role of AIS success on accounting information quality. The International Journal of Business Management and Technology, 4(2), 43-51.
Frazier, P. A., Tix, A. P., & Barron, K. E. (2004). Testing moderator and mediator effects in counseling psychology research. Journal of Counseling Psychology, 51(1), 115–134.
Gunawan, S., & Nengzih, N. (2023). The Influence of Accounting Information System Quality, Accounting Information Quality and Accounting Information System Security on End User Satisfaction of S4/Hana System Application Product (SAP) with Perceived Usefulness as a Moderating Variable at PT Hakaaston. Saudi Journal of Economics and Finance, 7, 22-32.
Hamdan, M., & Al-Hajri, N. (2021). The effect of information systems success factors on user satisfaction in accounting information systems. Management Science Letters, 11(7), 2045-2052.
Hoai, T. T., Hung, B. Q., & Nguyen, N. P. (2022). The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership. Heliyon, 8(2), e08954.
Horsfall, K. A. (2022). Evaluating the Internal Control System in Deposit Money Bank. BW Academic Journal, 8-8.
Jarah, B. A. F., Zaqeeba, N., Al-Jarrah, M. F. M., Al Badarin, A. M., & Almatarneh, Z. (2023). The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks. Economies, 11(3), 77.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022). The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
Muda, I., & Ade Afrina, E. (2019). Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system. Contaduría y administración, 64(2), 0-0.
Rod, M., Ashill, N. J., Shao, J., & Carruthers, J. (2009). An examination of the relationship between service quality dimensions, overall internet banking service quality and customer satisfaction: A New Zealand study. Marketing Intelligence & Planning, 27(1), 103-126.
Teru, S. P., Idoku, I., & Ndeyati, J. T. (2017). A review of the impact of accounting information system for effective internal control on firm performance. Indian Journal of Finance and Banking, 1(2), 52-59.
Tetteh, L. A., Kwarteng, A., Aveh, F. K., Dadzie, S. A., & Asante-Darko, D. (2022). The impact of internal control systems on corporate performance among listed firms in Ghana: The moderating role of information technology. Journal of African Business, 23(1), 104-125.
Uzir, M. U. H., Al Halbusi, H., Thurasamy, R., Hock, R. L. T., Aljaberi, M. A., Hasan, N., & Hamid, M. (2021). The effects of service quality, perceived value and trust in home delivery service personnel on customer satisfaction: Evidence from a developing country. Journal of Retailing and Consumer Services, 63, 102721.