The Impact of Media Convergence on Accounting Information System Effectiveness: A Contingency Conditions Perspective

Authors

Haetham H. Kasem Alkhaffaf, Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, IraqFollow
Alaa A. D. Taha, Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, IraqFollow
Arsalan Ibraheem Alafandi, Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, IraqFollow

Abstract

This research investigates the effect of media convergence on AIS in SMEs in Iraq during emergencies. The adopted research methodology was quantitative in nature in which 301 accountants participated in the study, and the phenomenon was measured using partial least squares structural equation modelling (SEM-PLS). The findings reveal the net benefits of decision-making and demonstrate how useful they are for Iraqi SMEs to consider while making decisions based on the factors like civil strife and the COVID-19 outbreak. This research contributes to the literature by analysing the MCI according to the hypothetical model in the context of Iraqi SMEs and second, ensures a significant understanding of the extent of impact of technology on AIS effectiveness.

Keywords

Accounting information systems, Effectiveness, Media convergence, Contingency theory, Cloud accounting, Mobile accounting applications

Recommended Citation

Alkhaffaf, Haetham H. Kasem; Taha, Alaa A. D.; and Alafandi, Arsalan Ibraheem (2025) "The Impact of Media Convergence on Accounting Information System Effectiveness: A Contingency Conditions Perspective," Muthanna Journal of Administrative and Economics Sciences: Vol. 15 : Iss. 3 , Article 4.
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