Title: The effect of using big data on the success of accounting information systems: the case of Arab Bank/Jordan

Authors: Inaam M. Al-Zwaylif; Shatha Y. Abdul Khaliq; Saleem M. Al-Atibi

Addresses: Faculty of Finance and Business, The World Islamic Sciences and Education University, P.O. Box 1101 Amman 11947, Jordan ' Faculty of Business, Al-Zaytoonah University of Jordan P.O. Box 130 Amman 11733, Jordan ' Social Security Corporation-Retirement Management, Wadi Saqra, Amman 11180, Jordan

Abstract: The study aimed to investigate the effect of big data on the success of the accounting information system in the Arab Bank/Jordan. To accomplish the study goal, a questionnaire was designed and distributed among general managers, deputy general managers, heads of departments, and employees in the general administration in the Arab Bank/Jordan. Multiple, stepwise, and hierarchal regression analyses were used to test study hypotheses. The study has reached several results, the most important of which is that big data (in terms of volume, velocity, variety, and value) significantly affects the success of the Arab Bank's accounting information system. Additionally, the end-user technical support and experience in using information technology have a significant moderating effect on the relationship between big data and the success of the Arab Bank's accounting information system.

Keywords: big data; accounting information systems; success; Arab Bank; Jordan.

DOI: 10.1504/IJBIS.2026.150756

International Journal of Business Information Systems, 2026 Vol.51 No.1, pp.1 - 27

Received: 15 Sep 2021
Accepted: 09 Apr 2022
Published online: 23 Dec 2025 *

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