‫الجامعه الهاشميه‬ ‫قسم التخصص‪ :‬المحاسبه‬

‫كلية الدراسات العليا‬ ‫الصادر‪:‬‬

‫التاريخ‪:‬‬

‫نموذج رقم " ‪" 22‬‬

‫مشــروع خطـة رسالــة جامعيــة‬

‫‪ .1‬معلومات الطالب‪:‬‬

‫الهاتف‪0796744041 :‬‬ ‫الرقم الجامعي‪2070396 :‬‬ ‫اسم الطالب‪ :‬يحيى ساكت حسين السيوف‬

‫الكلية‪ :‬األعمال‬ ‫قسم التخصص‪ :‬المحاسبة‪.‬‬ ‫التخصص‪ :‬المحاسبة والتمويل‪.‬‬

‫العام الجامعي‪2021/2020 :‬‬ ‫تاريخ االلتحاق بالجامعة‪ :‬الفصل الثاني‬

‫التوقيع‪:‬‬ ‫اسم المشرف على الرسالة‪ :‬الدكتور منذر بركات النمر‬

‫‪ .2‬عنوان الرسالة‪:‬‬

‫باللغة التي ستكتب بها الرسالة‪:‬‬ ‫‪‬‬

‫‪The Moderating Effect of Information Technology on The Relationship Between‬‬

‫‪Effectiveness of Management Accounting Information and Intellectual Capital‬‬
‫‪in the Jordanian Industrial Sector‬‬

‫مترجمة إلى العربية‪:‬‬ ‫‪‬‬

‫التأثير المعتدل لتقنية المعلومات على العالقة بين فعالية معلومات المحاسبة اإلدارية ورأس المال الفكري في القطاع‬
‫الصناعي األردني‬

‫‪1‬‬
Introduction

Accounting has developed over the ages, which led to the development of managerial
accounting and its practices because it is one of the branches of the accounting
profession. This development was due to the size of the business sector, companies, and
factories, the increase in complex operations, and the continuous increase in the types of
industries and products; thus, intellectual capital will increase.
According to (Cleary, 2015), intellectual capital consists of 3 unique elements, the first
one, Human Capital, includes employees' skills, attitudes, and clear thinking, the second
Structural Capital is about non-the human sources of knowledge about a company, such
as organizational charts, databases, solutions, procedural manuals, and anything that adds
value to the organization beyond its physical property (Wang, 2022), the third is
Relational Capital or as some say social capital, which is about knowledge aimed at
creating value from its current and future customer relationships, indicating the
organization's potential to leverage external intangible assets (Bontis, 2001). After that,
management accounting continued its development and then started editing to look at
directions other than costs, such as innovation, development, attention to quality,
customers, employees, and non-financial information.
Therefore, companies must face many difficulties due to the changing business
environment. The management of these organizations must be more professional to
improve organizational performance by managing their resources well, which increases
competition levels (Tjahjadi & Soewarno, 2019). Accordingly, the administration may
face difficulty in facing the increasing competition, so there is a need to create a highly
competitive advantage to overcome the competitors, and there is a need for innovative
efforts to maintain this competitive advantage (Porter, 1996; Tjahjadi & Soewarno,
2019).
There are many opinions and beliefs that information technology is incredibly positive
for the business sector and society, but digital technologies also negatively affect
business. Accordingly, the use of information technology can significantly impact the
effectiveness of management accounting information (MAI) and intellectual capital. For
example, data analytics and artificial intelligence tools can enhance the use of MAI,
while collaborative platforms and knowledge management systems can facilitate the
creation and sharing of intellectual capital.
Technology-oriented companies that rely heavily on innovation by using modern
technologies to develop new products and services exhibit the characteristics of
knowledge-intensive organizations. The business performance of these technology-driven
companies is driven by specific internal and external resources consisting of intangible
assets and technological infrastructure to enhance unique core competencies.
Additionally, digital technologies have significantly changed competitive ways to
compete (Aloini et al., 2017; Orlando et al., 2021). Therefore, this study attempts to
examine the impact of information technology on the effective use of MAI and
intellectual capital as a leading primary time.

2
1. Research Problem and Questions

Many organizations in the Jordanian industrial sector seek to adopt information

technology because of its benefits to the business sector, such as flexibility, quality
improvement, efficiency, speed of access to information, and increased productivity
(Gayialis et al., 2022). There can also be some negatives resulting from reliance on
information technology. It is worth noting that competition in the market needs this
because the company that relies on the traditional system compared to companies that
have adopted information technology in their activities will lead the loss of its
competitive advantage in the competitive market, as Wen et al. (2022) said that
information technology is an effective tool for organizations that seek to The competitive
advantage. Therefore, this study will investigate the impact of information technology on
the effectiveness of management accounting information (MAI) and intellectual capital in
the Jordanian industrial sector.
Considering this, this study would like to ask several research questions as follows:
 Is there a relationship between the effectiveness of MAI and intellectual capital in the
Jordanian industrial sector?
 Is there a relationship between information technology and the effectiveness of MAI in
the Jordanian industrial sector?
 Is there a relationship between information technology and intellectual capital in the
Jordanian industrial sector?
 Is the relationship between MAI effectiveness and intellectual capital affected by the
presence of information technology as a moderator variable in the Jordanian industrial
sector?

2. Research Objectives

Many Jordanian organizations seek to apply and develop modern information technology
techniques to achieve the desired objectives more effectively and efficiently, which in
turn directly affects the effectiveness of MAI and intellectual capital. In-depth research

3
 will be conducted in this study to determine if it benefits the organization, including the
effectiveness of MAI and intellectual capital.
The study aims to identify the impact of information technology on the relationship
between MAI effectiveness and intellectual capital as the primary objective. This
main objective leads to the following sub-objectives:
1- Examine the impact of the effectiveness of MAI on intellectual capital in the
Jordanian industrial sector.
2- Examine the impact of information technology on the effectiveness of MAI in the
Jordanian industrial sector.
3- Examine the impact of information technology on the intellectual capital in the
Jordanian industrial sector.
4- Examine the impact of information technology on the relationship between the
effectiveness of MAI and intellectual capital in the Jordanian industrial sector.

3. Research Model and Hypotheses

Based on the review of academic literature, this study addresses and proposes a study
model that investigating the moderating effect of information technology on the
relationship between effectiveness of management accounting information and
intellectual capital in the Jordanian industrial sector.

Information
Technology H3
H2

H4

Effectiveness of Intellectual
MAI Capital
H1

4
 (Asiaei et al., 2022; Hutahayan, 2020; Orlando et al., 2021)

Based on the aim of the study, the study attempts to test the following hypotheses:
H1: There is a significant impact of the effectiveness of MAI on the intellectual capital in
the Jordanian industrial sector.
H2: There is a significant impact of the information technology on the effectiveness of
MAI in the Jordanian industrial sector.
H3: There is a significant impact of the information technology on the intellectual capital
in the Jordanian industrial sector.
H4: The effect of information technology on the relationship between the effectiveness of
MAI and intellectual capital in the Jordanian industrial sector.

4. Importance of the Study

Information is provided by management accounting to carry out planning and control

operations, as well as to make decisions regarding the interest of the company and its
activities (Kaplan, 2013; Oyewo et al., 2021). The work of management accountants is
included in an organizational framework where internal or external environment
development can bring about changes (Bedford et al., 2016).
Tjahjadi and Soewarno (2019) argue that MAI can help organizations resist challenges in
the competitive market and add value to the company, which helps them outperform
competitors and assist managers. MAI systems also predict consequences regarding
control activities, planning, and decision-making, making MAI effective in supporting
data users and decision-makers (Tjahjadi & Soewarno, 2019).
After taking a general look at the importance of MAI and seeing its significant role in
planning, control, and decision-making, integrating it with information technology gives
it an advantage. It helps its users, such as MAI systems, increase the ease of dealing with
massive amounts of information.
In addition, this study will be conducted on the Jordanian industrial sector due to the
importance of this sector in contributing to the gross domestic product. There are many

5
 reasons, such as challenges facing the industrial sector in Jordan, such as environmental
problems, high production costs, and lack of government support for this sector, so can
be done research on this sector and proposed solutions that can serve this sector ( Saleh &
Al-Nimer, 2022).

5. Research Methodology

5.1. Research Method

This study adopts the quantitative approach, which asses the objectives at the study by
investigating the effect between the selected variables; it must also meet quality
standards relating to validity and reliability. It is also the most suitable approach for this
study.

5.2. Data Collection Method

The primary data serving the research will be collected from the questionnaire. To
achieve the objectives of the research, the researcher will develop a questionnaire
according to previous studies (Chege et al., 2020) (Le et al., 2020) (Uriguen Aguirre &
Avolio Alecchi, 2023), The response will be taken from the perspective of the following
people: financial manager, operations manager, chief accountant and accountant The
questionnaire will be relied on, both electronic and hard copy, to increase the response
rate to identify the effect of the average impact of information technology on the
relationship. Effective management of accounting information and intellectual capital.

5.3.Study Population and Sample

In this study, the dimensions of each variable will be addressed and studied. The study
population consists of the Jordanian industrial sector. The Jordanian industrial sector was
chosen due to the importance of technology in this sector due to the vast diversity of
goods and services it possesses and the impact of information technology on these listed
companies and its role in applying digital technologies. The study sample represented all

6
 53 industrial companies listed on the Amman Stock Exchange. Also, five questionnaires
will be distributed to each company in the Jordanian industrial sector with the following
job titles: financial manager, operations manager, chief accountant and accountant
(Hutahayan, 2020; Saleh & Al-Nimer, 2022), so, the questionnaires that will be
distributed amount to 265 respondents.

5.4. Variable Measurement

Variables will be measured by analyzing the information by pls software that will be
obtained by answering the questionnaire that will be developed based on previous
studies, such as information technology (moderate variable), the effectiveness of MAI
(independent variable), and intellectual capital (dependent variable).

The variables can be measured based on questionnaire questions that have been used by
serval studies as follows, moderate variable (Chege et al., 2020), independent variable
(Le et al., 2020), and dependent variable (Uriguen Aguirre & Avolio Alecchi, 2023); this
is to identify the moderate effect of information technology on the relationship between
the effectiveness of MAI and intellectual capital.

6. References

Asiaei, K., Bontis, N., Alizadeh, R., & Yaghoubi, M. (2022). Green intellectual capital and
environmental management accounting: Natural resource orchestration in favor of
environmental performance. Business Strategy and the Environment, 31(1), 76-93.
Bedford, D. S., Malmi, T., & Sandelin, M. (2016). Management control effectiveness and
strategy: An empirical analysis of packages and systems. Accounting, Organizations and
Society, 51, 12-28.
Bontis, N. (2001). Assessing knowledge assets: a review of the models used to measure
intellectual capital. International journal of management reviews, 3(1), 41-60.
Chege, S. M., Wang, D., & Suntu, S. L. (2020). Impact of information technology innovation on
firm performance in Kenya. Information Technology for Development, 26(2), 316-345.
Cleary, P. (2015). An empirical investigation of the impact of management accounting on
structural capital and business performance. Journal of Intellectual Capital.

7
Gayialis, S. P., Kechagias, E. P., & Konstantakopoulos, G. D. (2022). A city logistics system for
freight transportation: Integrating information technology and operational research.
Operational Research, 22(5), 5953-5982.
Hutahayan, B. (2020). The mediating role of human capital and management accounting
information system in the relationship between innovation strategy and internal process
performance and the impact on corporate financial performance. Benchmarking: An
International Journal, 27(4), 1289-1318.
Kaplan. (2013). ACCA Paper F2: Management Accounting. In: Kaplan Publishing Limited
Berkshire, UK.
Le, H. M., Nguyen, T. T., & Hoang, T. C. (2020). Organizational culture, management
accounting information, innovation capability and firm performance. Cogent Business &
Management, 7(1), 1857594.
Orlando, B., Mazzucchelli, A., Usai, A., Nicotra, M., & Paoletti, F. (2021). Are digital
technologies killing future innovation? The curvilinear relationship between digital
technologies and firm's intellectual property. Journal of Intellectual Capital, 22(3), 587-
609.
Oyewo, B., Vo, X. V., & Akinsanmi, T. (2021). Strategy-related factors moderating the fit
between management accounting practice sophistication and organisational effectiveness:
the Global Management Accounting Principles (GMAP) perspective. Spanish Journal of
Finance and Accounting/Revista Española de Financiación y Contabilidad, 50(2), 187-
223.
Porter, T. M. (1996). Trust in numbers. In Trust in Numbers. Princeton University Press.
Saleh, Q. Y., & Al-Nimer, M. B. (2022). The mediating role of the management accounting
information system in the relationship between innovation strategy and financial
performance in the Jordanian industrial companies. Cogent Business & Management,
9(1), 2135206.
Tjahjadi, B., & Soewarno, N. (2019). The mediating effect of intellectual capital, management
accounting information systems, internal process performance, and customer
performance. International journal of productivity and performance management, 68(7),
1250-1271.
Uriguen Aguirre, P. A., & Avolio Alecchi, B. E. (2023). Impact of intellectual capital on
organizational performance through intrinsic motivation in higher education institutions.
Cogent Business & Management, 10(1), 2189772.
Wang, P. (2022). A study on the intellectual capital management over cloud computing using
analytic hierarchy process and partial least squares. Kybernetes, 51(6), 2089-2108.
Wen, H., Zhong, Q., & Lee, C.-C. (2022). Digitalization, competition strategy and corporate
innovation: Evidence from Chinese manufacturing listed companies. International
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