Journal of Business & Economic Policy

Business Strategy and Firm Performance: The Mediating Role of Accounting Information Systems
Dr. Wael Ghazi Bani Melhem, Dr. Ala’ Mohammad Rabi, Ahmad Mohammad Zuqibeh

Abstract
This study aims to examine the relationships between business strategy (cost leadership and innovative differentiation) and firm performance, the mediating role of the accounting information systems among Jordanian public listed companies. Previous studies had investigated the direct relationship of Business strategy and AIS to enhance the firm performance. Therefore, This study introduced an integrated model for service firms to achieve better performance through appropriate competitive business strategy and mediating variables such as AIS. To achieve the objectives of this study, data were collected from 192 service firms listed in Jordanian Stock Exchange. The partial least squares (PLS) statistical analysis tool had been used to analyze the constructs of this study. Result had revealed that businesses strategy significantly affect AIS. Whereas, AIS has a significant effect on financial performance. as well as, the result showed that AIS mediate the relationship between business strategy and financial performance.

Full Text: PDF