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Digital advancements demand adaptive business processes, with Management Accounting Systems (MAS) boosting SME competitiveness. However, their role in sustainability, particularly in Jordanian insurance firms, is underexplored. This study explores MAS adoption in Jordanian insurance firms, assessing the role of perceived trust in usefulness, ease of use, and adoption, and its impact on sustainability. Findings show that trust enhances MAS usefulness and ease of use, driving adoption. Ease of use also strengthens perceived usefulness. Ultimately, MAS adoption significantly improves sustainability, highlighting the role of trust and usability. This study guides business leaders and policymakers on investing in reliable, user-friendly MAS to foster trust, adoption, and sustainability, ensuring financial and environmental stability.

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Exploring the Role of Management Accounting Systems in Achieving Organizational Sustainability Among Jordanian Insurance Companies

  • 章节

  • 发表日期：

    2026年

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  • Anber Abraheem Shlash Mohammad,
  • Khaleel Ibrahim Al-Daoud,
  • Suleiman Ibrahim Shelash Mohammad,
  • Asokan Vasudevan,
  • Abdullah Ibrahim Mohammad,
  • Ibrahim Alkhaldy,
  • Suma Parahakaran,
  • Hariharan N. Krishnasamy,
  • Rabindra Dev Prasad Prasad

摘要

Digital advancements demand adaptive business processes, with Management Accounting Systems (MAS) boosting SME competitiveness. However, their role in sustainability, particularly in Jordanian insurance firms, is underexplored. This study explores MAS adoption in Jordanian insurance firms, assessing the role of perceived trust in usefulness, ease of use, and adoption, and its impact on sustainability. Findings show that trust enhances MAS usefulness and ease of use, driving adoption. Ease of use also strengthens perceived usefulness. Ultimately, MAS adoption significantly improves sustainability, highlighting the role of trust and usability. This study guides business leaders and policymakers on investing in reliable, user-friendly MAS to foster trust, adoption, and sustainability, ensuring financial and environmental stability.