The Role of Organizational Culture in Digital Transformation and Modern Accounting Practices Among Jordanian SMEs
Open accessAbstract
This study investigates the impact of digital transformation on modern accounting practices among Jordanian SMEs, focusing on the moderating role of organizational culture. Digital transformation using AI, blockchain, and cloud computing improves operational efficiency, real-time financial reporting, and decision making. However, the integration of these technologies poses challenges such as skill gaps, cost constraints, and cultural resistance. A quantitative survey of 480 employees in managerial roles from Jordanian SMEs shows that organizational culture plays a dual role as a driver and moderator of digital transformation. The findings confirm the role of digital transformation in reshaping modern accounting practices. Also, this study shows that to get the most out of digital transformation in accounting, a culture of innovation and continuous learning is required.
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An organization's governance maturity and level of ethical oversight has a direct effect on the sustainability of their digital transformation initiatives in highly regulated industries.
“These results are consistent with broader institutional research which indicate that an organization’s governance maturity and level of ethical oversight has a direct effect on the sustainability of their digital transformation initiatives in highly regulated industries (DiMaggio and Powell 1983; Hasan et al. 2025).”
From AI-driven financial fraud detection in Pakistan’s banking sector: bridging strategic intent and operational implementation (2026) · cites this paper as Hasan et al. 2025
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References 66 · Cited by 49
- Authors
- Hasan, E. F., Alzuod, M. A., Al Jasimee, K. H., Alshdaifat, S. M., Hijazin, A. F., & Khrais, L. T.
- Affiliations
- Middle East University (JO)
- College of Biotechnology, University of Al-Qadisiyah, Al Diwaniyah 58001, Iraq
- Corresponding author
- Hasan, Elina F.
- ORCID
- Venue
- Journal of Risk and Financial Management
- Publisher
- MDPI AG
- Published
- 2025-03-10
- Volume
- 18
- Issue
- 3
- Pages
- 147
- ISSN
- 1911-8066 (ISSN-L)
- 1911-8074
- OpenAlex
- W4408282233
- Cited by
- 49
- References
- 66
- Citations by year
- 2026: 30 · 2025: 19
- FWCI
- 24.09
- Type
- journal article
- Language
- en
- Open access
- hybrid
- doi.org
- Licence
- Locations
- Journal of risk and financial management (publishedVersion, cc-by)
- RePEc: Research Papers in Economics (submittedVersion)
- Funders
- Middle East University
- Topics
- Physical Sciences › Engineering › Industrial and Manufacturing Engineering › Robotic Process Automation Applications
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Corporate Management and Leadership
- Social Sciences › Economics, Econometrics and Finance › General Economics, Econometrics and Finance › Digital Transformation in Financial Services
- Keywords
- organizational culture, digital transformation, accounting practice, small and medium-sized enterprises, Jordanian SMEs, moderating effect, artificial intelligence in accounting, blockchain, cloud computing, real-time financial reporting, resistance to change, innovation culture, continuous learning
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