The objective of this study is to ascertain the moderating influence of digital technology on the connection between management accounting functions (MAFs) and the financial performance (FP) of commercial banks. To fulfill this aim, a descriptive analytical methodology was employed, during which the researcher crafted a questionnaire comprising 49 items. The population for this study included all individuals employed within the financial departments of commercial banks, estimated to be around 3,000 employees. A simple random sample of 16% was selected from this population, resulting in the distribution of 500 questionnaires. Of these, 380 were returned, with 332 deemed valid for analysis, representing 66% of the study sample. The findings indicated a statistically significant effect at the significance level of 0.05 (0.05 ≥  \(\alpha\) ) regarding the impact of digital technology—encompassing dimensions such as artificial intelligence, big data, and cloud accounting—on the relationship between the execution of MAFs and the FP, specifically return on assets, of Jordanian commercial banks. Additionally, the study revealed a statistically significant effect at the significance level of ( \(\alpha\)  ≥ 0.05) regarding the influence of MAFs on the return on assets of these banks. The study, therefore, suggested that commercial banks should adopt and stay current with the most recent digital technological systems. It emphasized the importance of consistently improving the skills and competencies of the human resources involved in these systems. Furthermore, the necessity of integrating this digital technology into various MAFs was highlighted, given its beneficial effects on the FP of these banks.