The Impact of IT Sophistications on the Perceived Usefulness of Accounting Information Characteristics among Jordanian Listed Companies

Abstract

This study aimed to examines the effects of Information Technology (IT) sophistication on perceived usefulness of accounting information characteristics within a research framework in Middle East context specifically in Jordan. This study firstly examines the relationships between the most dominant contingency factor found in the literature namely IT sophistication with accounting information characteristics. Secondly, this paper focuses on four dimensions of IT sophistication, i.e. technological, informational, functional, and managerial to measure the impact of IT on sophistication of accounting information characteristics. To achieve the objectives of this study, data were collected from 174 companies listed in Jordanian Stock Exchange, which represents about 66% response rate. Initial tests show that the assumptions of reliability, multicollinearity, normality, linearity, and homoscedasticity were met. The results reveal significant and positive relationships between four dimensions of IT sophistication and accounting information characteristics, also findings from this study suggest managerial, informational, and functional IT sophistication are more important than the technological aspect in influencing the perceived usefulness of accounting information characteristics.

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