ISSN: 2225-8329
Open access
This study examines the role of Management Accounting Systems (MAS) and Information Technology (IT) in enhancing the performance of Jordanian banks, with a specific focus on competitiveness as a moderating factor. The banking sector in Jordan is undergoing rapid technological and regulatory shifts, which necessitate the integration of advanced accounting and IT systems to maintain operational efficiency. A comprehensive quantitative research approach was adopted, collecting data from 20 Jordanian banks through structured surveys. The collected data were analyzed using Partial Least aSquares Structural Equation Modeling (PLS-SEM) to investigate the relationships among the variables. The results confirm that both MAS and IT positively influence bank performance, with competitiveness serving as a significant moderating variable. The study offers crucial insights for banking professionals and policymakers to improve financial stability, operational effectiveness, and competitive positioning. Additionally, this research fills existing gaps in literature regarding the intersection of management accounting, IT adoption, and market competitiveness in the banking industry.
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