The moderating role of internal control system on the relationship between service quality of accounting information system and customer satisfaction: a study of some selected customers from commercial banks in Jordan

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Alibraheem M. H. M., Siam I. M., Al-Daoud K., Alkhazaali A. R. M. K., Freihat B. M. M., Ahmad A. Y. A. B., ...Daha Fazla

Uncertain Supply Chain Management, cilt.12, sa.1, ss.567-572, 2024 (Scopus)

• Yayın Türü: Makale / Tam Makale
• Cilt numarası: 12 Sayı: 1
• Basım Tarihi: 2024
• Doi Numarası: 10.5267/j.uscm.2023.8.015
• Dergi Adı: Uncertain Supply Chain Management
• Derginin Tarandığı İndeksler: Scopus
• Sayfa Sayıları: ss.567-572
• Anahtar Kelimeler: AIS, Commercial Banks, Customer Satisfaction, Internal Control System, Service Quality
• Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
• Kocaeli Üniversitesi Adresli: Evet

Özet

The purpose of this empirical study is to determine how Jordan's internal control system affects the efficiency of accounting information systems (AIS) services and client satisfaction. The study's goal is to shed light on how important a robust internal control system is for increasing customer satisfaction with AIS services. A quantitative research methodology is used to collect data from a survey of 265 representative customers of Jordanian enterprises (Commercial BANKS). Data is analyzed using second generation analysis technic (SmartPLS) software. In the context of AIS, the findings emphasize the significance of the internal control system in bolstering the link between service quality and customer satisfaction. The research advances our understanding of AIS and has significant ramifications for companies seeking to improve customer satisfaction and service quality. The researcher also offered suggestions for further research.