{"id":"https://openalex.org/W4411241786","doi":"https://doi.org/10.1108/idd-10-2024-0164","title":"Success factors of digital accounting systems usage: fresh insights from the emerging markets","display_name":"Success factors of digital accounting systems usage: fresh insights from the emerging markets","publication_year":2025,"publication_date":"2025-06-12","ids":{"openalex":"https://openalex.org/W4411241786","doi":"https://doi.org/10.1108/idd-10-2024-0164"},"language":"en","primary_location":{"id":"doi:10.1108/idd-10-2024-0164","doi":"https://doi.org/10.1108/idd-10-2024-0164","is_oa":false,"landing_page_url":"https://doi.org/10.1108/idd-10-2024-0164","pdf_url":null,"source":{"id":"https://openalex.org/S4210178187","display_name":"Information Discovery and Delivery","issn_l":"2398-6247","issn":["2398-6247","2398-6255"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","poland-20","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Discovery and Delivery","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074581074","display_name":"Manaf Al\u2010Okaily","orcid":"https://orcid.org/0000-0002-1610-7385","observed_orcids":["https://orcid.org/0000-0002-1610-7385"]},"institutions":[{"id":"https://openalex.org/I27570832","display_name":"Jadara University","ror":"https://ror.org/001drnv35","country_code":"JO","type":"education","lineage":["https://openalex.org/I27570832"]}],"countries":["JO"],"is_corresponding":true,"raw_author_name":"Manaf Al-Okaily","raw_affiliation_strings":["Jadara University School of Business, , Irbid,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jadara University School of Business, , Irbid,","institution_ids":["https://openalex.org/I27570832"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020660134","display_name":"Aws Al-Okaily","orcid":"https://orcid.org/0000-0001-5774-6098","observed_orcids":["https://orcid.org/0000-0001-5774-6098"]},"institutions":[{"id":"https://openalex.org/I27570832","display_name":"Jadara University","ror":"https://ror.org/001drnv35","country_code":"JO","type":"education","lineage":["https://openalex.org/I27570832"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Aws Al-Okaily","raw_affiliation_strings":["Jadara University School of Business, , Irbid,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jadara University School of Business, , Irbid,","institution_ids":["https://openalex.org/I27570832"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037571228","display_name":"Yousef Alsafadi","orcid":"https://orcid.org/0000-0002-9416-5214","observed_orcids":["https://orcid.org/0000-0002-9416-5214"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Yousef Alsafadi","raw_affiliation_strings":["Zarqa University Faculty of Economics and Administrative Sciences, , Zarqa,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zarqa University Faculty of Economics and Administrative Sciences, , Zarqa,","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016419502","display_name":"Ayman Wael Al\u2010Khatib","orcid":"https://orcid.org/0000-0002-8700-4738","observed_orcids":["https://orcid.org/0000-0002-8700-4738"]},"institutions":[{"id":"https://openalex.org/I91633459","display_name":"Middle East University","ror":"https://ror.org/059bgad73","country_code":"JO","type":"education","lineage":["https://openalex.org/I91633459"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Ayman Wael AL-khatib","raw_affiliation_strings":["Middle East University Business Faculty, , Amman,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Middle East University Business Faculty, , Amman,","institution_ids":["https://openalex.org/I91633459"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021512529","display_name":"Dimah Al-Fraihat","orcid":"https://orcid.org/0000-0002-0993-8287","observed_orcids":["https://orcid.org/0000-0002-0993-8287"]},"institutions":[{"id":"https://openalex.org/I92449659","display_name":"Isra University","ror":"https://ror.org/04d4bt482","country_code":"JO","type":"education","lineage":["https://openalex.org/I92449659"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Dimah Al-Fraihat","raw_affiliation_strings":["Isra University Faculty of Information Technology, , Amman,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Isra University Faculty of Information Technology, , Amman,","institution_ids":["https://openalex.org/I92449659"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024802866","display_name":"Fadi Shehab Shiyyab","orcid":"https://orcid.org/0000-0001-6303-1312","observed_orcids":["https://orcid.org/0000-0001-6303-1312"]},"institutions":[{"id":"https://openalex.org/I157392197","display_name":"Hashemite University","ror":"https://ror.org/04a1r5z94","country_code":"JO","type":"education","lineage":["https://openalex.org/I157392197"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Fadi Shehab Shiyyab","raw_affiliation_strings":["The Hashemite University School of Business, , Zarqa,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Hashemite University School of Business, , Zarqa,","institution_ids":["https://openalex.org/I157392197"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000921083","display_name":"Mahmoud Mohmad Aleqab","orcid":"https://orcid.org/0000-0003-0254-4485","observed_orcids":["https://orcid.org/0000-0003-0254-4485"]},"institutions":[{"id":"https://openalex.org/I85507684","display_name":"Yarmouk University","ror":"https://ror.org/004mbaj56","country_code":"JO","type":"education","lineage":["https://openalex.org/I85507684"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Mahmoud Mohmad Ahmad Aleqab","raw_affiliation_strings":["Yarmouk University Faculty of Business, , Irbid,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Yarmouk University Faculty of Business, , Irbid,","institution_ids":["https://openalex.org/I85507684"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033680186","display_name":"Ammar Daher Bashatweh","orcid":"https://orcid.org/0000-0002-2628-2099","observed_orcids":["https://orcid.org/0000-0002-2628-2099"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ammar Daher Bashatweh","raw_affiliation_strings":["Luminus Technical University College , Amman,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Luminus Technical University College , Amman,","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5074581074"],"corresponding_institution_ids":["https://openalex.org/I27570832"],"apc_list":null,"apc_paid":null,"fwci":1.0742,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.7853072,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"54","issue":"3","first_page":"473","last_page":"482"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-accounting-systems","display_name":"digital accounting systems","score":0.9980000257492065},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.902999997138977},{"id":"https://openalex.org/keywords/technology-acceptance-model","display_name":"technology acceptance model","score":0.6830000281333923},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.9480000138282776},{"id":"https://openalex.org/keywords/perceived-satisfaction","display_name":"perceived satisfaction","score":0.8119999766349792},{"id":"https://openalex.org/keywords/perceived-innovativeness","display_name":"perceived innovativeness","score":0.9940000176429749},{"id":"https://openalex.org/keywords/behavioral-intention","display_name":"behavioral intention","score":0.8989999890327454},{"id":"https://openalex.org/keywords/technology-use","display_name":"technology use","score":0.5379999876022339},{"id":"https://openalex.org/keywords/jordanian-smes","display_name":"Jordanian SMEs","score":0.8349999785423279},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.9700000286102295}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5507548451423645},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.513512909412384},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.472024142742157},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.36734211444854736},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.34449878334999084}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/idd-10-2024-0164","doi":"https://doi.org/10.1108/idd-10-2024-0164","is_oa":false,"landing_page_url":"https://doi.org/10.1108/idd-10-2024-0164","pdf_url":null,"source":{"id":"https://openalex.org/S4210178187","display_name":"Information Discovery and Delivery","issn_l":"2398-6247","issn":["2398-6247","2398-6255"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","poland-20","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Discovery and Delivery","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":90,"referenced_works":["https://openalex.org/W109168484","https://openalex.org/W119818611","https://openalex.org/W1560399420","https://openalex.org/W1791587663","https://openalex.org/W1909805751","https://openalex.org/W1965618724","https://openalex.org/W1972303567","https://openalex.org/W1983629797","https://openalex.org/W1984840871","https://openalex.org/W2019950119","https://openalex.org/W2035731507","https://openalex.org/W2047324373","https://openalex.org/W2054813206","https://openalex.org/W2075639275","https://openalex.org/W2079738668","https://openalex.org/W2080550146","https://openalex.org/W2082150070","https://openalex.org/W2085666545","https://openalex.org/W2100379340","https://openalex.org/W2100408980","https://openalex.org/W2105846236","https://openalex.org/W2112081648","https://openalex.org/W2120790857","https://openalex.org/W2129823419","https://openalex.org/W2168569455","https://openalex.org/W2184215389","https://openalex.org/W2201547809","https://openalex.org/W2277082594","https://openalex.org/W2401171066","https://openalex.org/W2611559596","https://openalex.org/W2808963499","https://openalex.org/W2969629570","https://openalex.org/W2990237309","https://openalex.org/W2999394116","https://openalex.org/W3002277911","https://openalex.org/W3021448185","https://openalex.org/W3025096376","https://openalex.org/W3026917702","https://openalex.org/W3031856734","https://openalex.org/W3082622239","https://openalex.org/W3096706330","https://openalex.org/W3124548948","https://openalex.org/W3125855192","https://openalex.org/W3137908448","https://openalex.org/W3143311077","https://openalex.org/W3156155522","https://openalex.org/W3162764073","https://openalex.org/W3194665434","https://openalex.org/W3197249804","https://openalex.org/W3204773887","https://openalex.org/W3206341195","https://openalex.org/W4200550639","https://openalex.org/W4205197882","https://openalex.org/W4220777179","https://openalex.org/W4235678817","https://openalex.org/W4240515702","https://openalex.org/W4291813482","https://openalex.org/W4318972509","https://openalex.org/W4319785927","https://openalex.org/W4377242032","https://openalex.org/W4386394469","https://openalex.org/W4386640946","https://openalex.org/W4386864276","https://openalex.org/W4387851052","https://openalex.org/W4389396683","https://openalex.org/W4390193658","https://openalex.org/W4391062514","https://openalex.org/W4391418351","https://openalex.org/W4391671208","https://openalex.org/W4392214313","https://openalex.org/W4393246041","https://openalex.org/W4396720199","https://openalex.org/W4399324297","https://openalex.org/W4399324346","https://openalex.org/W4399324440","https://openalex.org/W4399505588","https://openalex.org/W4400077472","https://openalex.org/W4400772499","https://openalex.org/W4400912912","https://openalex.org/W4401811175","https://openalex.org/W4402073093","https://openalex.org/W4402270810","https://openalex.org/W4402950255","https://openalex.org/W4403297897","https://openalex.org/W4405612130","https://openalex.org/W4405614946","https://openalex.org/W4407391916","https://openalex.org/W4407749133","https://openalex.org/W4408277569","https://openalex.org/W4408339652"],"related_works":["https://openalex.org/W4411983988","https://openalex.org/W7133130104","https://openalex.org/W4402073093","https://openalex.org/W4309211217","https://openalex.org/W4388633465","https://openalex.org/W7077070208","https://openalex.org/W4410372710","https://openalex.org/W7222931114","https://openalex.org/W7222884555","https://openalex.org/W4399500907"],"abstract_inverted_index":{"Purpose":[0],"This":[1],"paper":[2],"aims":[3],"to":[4,40,87,102],"determine":[5],"the":[6,28,83,89,97,104,111,120],"antecedent":[7],"factors":[8],"of":[9,82,107,122],"digital":[10],"accounting":[11,16,44],"systems,":[12],"otherwise":[13],"known":[14],"as":[15,96],"information":[17],"systems":[18],"usage":[19,118],"among":[20,46],"small":[21],"and":[22,68,116],"medium-sized":[23],"enterprises":[24],"(SMEs)":[25],"based":[26],"on":[27,110],"extended":[29],"Technology":[30],"Acceptance":[31],"Model":[32],"(TAM).":[33],"Design/methodology/approach":[34],"The":[35,61,79],"online":[36],"questionnaire":[37],"was":[38],"used":[39],"collect":[41],"data":[42,50],"from":[43],"managers":[45],"Jordanian":[47,123],"SMEs.":[48,124],"Collected":[49],"were":[51,71,76],"analysed":[52],"through":[53],"partial":[54],"least":[55],"square":[56],"structural":[57],"equation":[58],"modelling.":[59],"Findings":[60],"findings":[62],"mainly":[63],"confirm":[64],"that":[65],"all":[66,74],"direct":[67],"indirect":[69,105],"hypotheses":[70,75],"accepted;":[72],"thus,":[73],"supported.":[77],"Originality/value":[78],"original":[80],"contribution":[81],"current":[84],"study":[85],"is":[86],"extend":[88],"TAM":[90],"model":[91],"by":[92],"adding":[93],"perceived":[94,108],"satisfaction":[95],"independent":[98],"variable.":[99],"In":[100],"addition":[101],"investigating":[103],"effect":[106],"innovativeness":[109],"association":[112],"between":[113],"behavioural":[114],"intention":[115],"actual":[117],"in":[119],"context":[121]},"counts_by_year":[{"year":2025,"cited_by_count":3}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2025-10-10T00:00:00"}
