DIGITAL ACCOUNTING TRANSFORMATION AND FIRM PERFORMANCE: CLOUD COMPUTING AS A MODERATING ROLE IN COMMERCIAL BANKS

Authors

  • Basel J. A. Ali College of Economics and Management (CoEM), Al Qasimia University, Sharjah, United Arab Emirates
  • Ali M. Alrabei Department of Accounting, School of Business, Jadara University, Irbid, Jordan
  • Leqaa Naife Al-Othman Financial & Administrative Sciences Department, Al-Huson University College, Al-Balqa Applied University
  • Ruaa Binsaddig Department of Finance, College of Business Administration, University of Business and Technology, Jeddah, Saudi Arabia
  • Emad Al Dein Al Fahmawee Department of Interior Design, Faculty of Art and Design, Applied Science Private University

Keywords:

Digital Accounting; Artificial Intelligence; Big Data; Blockchain; E-Commerce; Firm Performance; Cloud Computing.

Abstract

In the era of the digital economy, banks increasingly leverage digital accounting as a source of competitive advantage. This study investigated the effects of digital accounting transformation, encompassing Artifi-cial Intelligence (AI), Big Data Analytics (BDA), Blockchain, and E-commerce, on firm performance, with cloud computing acting as a moderating factor. Data were collected through questionnaires administered to 500 directors across 14 commercial banks in Jordan. The findings indicated that AI, BDA, Blockchain, and E-commerce significantly enhance bank performance, and that improvements in performance were further reinforced by organisational culture through interactions with E-commerce. The research proposed a theoretical model integrating the adoption of digital accounting tools, AI, BDA, Blockchain, and E-commerce with bank performance within the context of digital transformation. The results offer critical guidance for policymakers to support commercial banks in effectively implementing digital technologies to elevate organisational performance.

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Published

2025-12-30

Issue

Vol. 17 No. 4 (2025): International Jorunal of Economics and Finance Studies

Section

Original Article