The Mediating Effect of COVID 19 - Pandemic on the Nexus between Accounting Information Systems Reliability and E-Commerce: From the Perception of Documentary Credit Employees

Authors

Ali M. Alrabei, Department of Accounting, School of Business, Jadara University, Irbid, JordanFollow

Abstract

In this paper, we discuss the mediating effect of COVID 19 - pandemic on the nexus between accounting information systems reliability and e-commerce: from the perception of documentary credit employees. To test this nexus, a 38-item questionnaire was developed and sent to respondents who are working in the documentary credit department at Jordanian commercial banks. Only 230 questionnaires were returned. The findings show a positive and significant nexus between Accounting Information System Reliability (Security, Availability, Processing Integrity, Privacy, and Confidentiality) and e-commerce. And also, the results of regression illustrated that COVID 19 has a mediating effect in the nexus between Accounting Information System Reliability and E-Commerce.

Recommended Citation

M. Alrabei, Ali (2023) "The Mediating Effect of COVID 19 - Pandemic on the Nexus between Accounting Information Systems Reliability and E-Commerce: From the Perception of Documentary Credit Employees," Information Sciences Letters: Vol. 12 : Iss. 8 , PP -.
Available at: https://digitalcommons.aaru.edu.jo/isl/vol12/iss8/35