Business sustainability of small and medium enterprises during the COVID-19 pandemic: The role of AIS implementation

A Lutfi, AL Al-Khasawneh, MA Almaiah, A Alsyouf… - Sustainability, 2022 - mdpi.com
Small and medium enterprises (SMEs) are the pillars on which most businesses worldwide
rest. Thus, without the support of qualified information systems, it can be very challenging for …

Factors influencing the continuance intention to use accounting information system in Jordanian SMEs from the perspectives of UTAUT: Top management support and …

A Lutfi - Economies, 2022 - mdpi.com
The primary objective of this study is to explain the factors that influence the continuance
intention of accountants to use an accounting information system (AIS) in the context of …

The determinants of digital payment systems' acceptance under cultural orientation differences: The case of uncertainty avoidance

M Al-Okaily, A Lutfi, A Alsaad, A Taamneh… - Technology in Society, 2020 - Elsevier
The digital payment method has become a pervasive payment phenomenon in the world, as
in the case of Jordan Mobile Payment (JoMoPay) system which can be used to save time …

Evaluating the D&M IS success model in the context of accounting information system and sustainable decision making

A Lutfi, M Al-Okaily, A Alsyouf, M Alrawad - Sustainability, 2022 - mdpi.com
The Accounting Information System (AIS) is generally employed for the automation of
operational processes and the enhancement of company efficiencies, but more recently, AIS …

Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior

T Bani-Khalid, AF Alshira'h, MH Alshirah - Economies, 2022 - mdpi.com
The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

[HTML][HTML] Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model

A Lutfi - International Journal of Information Management Data …, 2023 - Elsevier
The main objective of this research is to investigate the impact of three different information
system (IS) quality constructs, namely system quality, service quality, and information quality …

[HTML][HTML] Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

A Lutfi, AF Alshira'h, MH Alshirah… - Journal of Open …, 2023 - Elsevier
Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

Assessing the intention to adopt cloud accounting during COVID-19

M Saad, A Lutfi, MA Almaiah, AF Alshira'h, MH Alshirah… - Electronics, 2022 - mdpi.com
The information technology (IT) revolutionization aside with the emergence of COVID-19
have catalyzed cloud-computing services and systems with multiple end-user benefits for …

The role of E-accounting adoption on business performance: the moderating role of COVID-19

A Lutfi, SN Alkelani, H Alqudah, AF Alshira'h… - Journal of Risk and …, 2022 - mdpi.com
In the last decade, information systems (ISs) have made dynamic developments in light of
their ability to enhance the performances of businesses. In relation to this, an organization …

Antecedents and impacts of enterprise resource planning system adoption among Jordanian SMEs

A Lutfi, AF Alshira'h, MH Alshirah, M Al-Okaily… - Sustainability, 2022 - mdpi.com
Businesses need accounting information to support their decision-making. In this regard, the
extensive use of Information Technology (IT) has enhanced the effectiveness and efficiency …