Title: The mediating role of accounting information systems between big data and financial performance: empirical evidence from a developing market

Authors: Mustafa Faza; Nemer Badwan

Addresses: Faculty of Business and Economics, Department of Accounting and Auditing, Palestine Technical University-Kadoorie (PTUK), Ramallah, West Bank, State of Palestine ' Faculty of Business and Economics, Computerized of Banking and Financial Department, Palestine Technical University-Kadoorie (PTUK), Ramallah, West Bank, State of Palestine

Abstract: This paper investigates the mediating role of the rate of quality of accounting information systems. An overview of earlier research in this area was carried out by the researchers. By consulting relevant books, journals, theses, and accounting standards, the researcher employed the deductive method to examine and evaluate earlier big data research projects. When performing the fieldwork and evaluating the statistical hypotheses pertaining to the investigation of the connection between big data technology use and businesses' financial performance, the researcher used an inductive approach. The results demonstrate a statistically significant relationship between the advancement of accounting information systems and the improvement of financial performance in big data technology. Big data analytics positively affects the rate of return on assets. The evidence supporting the existence of a statistically significant relationship between big data technology use and improved financial performance reflects this relationship. This study contributes to the body of literature by showing how the use of big data changes the procedures for preparing the final accounts and fairly presents them, especially the financial position, which in turn increases investor confidence.

Keywords: accounting information systems; big data technology; financial performance; return on assets; return on equity; developing market.

DOI: 10.1504/AJFA.2026.151479

American Journal of Finance and Accounting, 2026 Vol.9 No.1, pp.1 - 34

Received: 20 May 2024
Accepted: 07 Dec 2024
Published online: 02 Feb 2026 *

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