This study aims to investigate the role of business intelligence in improving financial statements quality of small and medium enterprises (SMEs) through business intelligence in Jordan. The questionnaire was adopted to collect responses from 300 respondents working in the field of accounting and auditing, in addition to users of financial technology. Structural equation modeling was employed by using Smarts-PLS software. The findings suggest that financial technology significantly influences financial statements quality while business intelligence acts as a mediator of the relationship between financial technology and the quality of the financial statement. The study results reveal that financial technology significantly enhance the financial reporting efficiency and accuracy in SMEs by adopting business intelligence tools, in particular for the cases of emerging countries such as Jordan. This study can significantly contribute to enriching the previous literature in light of the lack of research related to the adoption of financial technology in small and medium-sized enterprises, especially in emerging markets.

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The Role of Financial Technology in Enhancing the Quality of Financial Statements Through Business Intelligence in SMEs: Evidence from Emerging Market

  • Laith Yousef Bani Hani,
  • Alaa Hekmat Amarna,
  • Noor Aldeen Kassem Al-alawnh,
  • Husni Hasan Samara,
  • Hayder Jerri Mohsin,
  • Raed Alnimer,
  • Ahmad Yahia Mustafa Al Astal

摘要

This study aims to investigate the role of business intelligence in improving financial statements quality of small and medium enterprises (SMEs) through business intelligence in Jordan. The questionnaire was adopted to collect responses from 300 respondents working in the field of accounting and auditing, in addition to users of financial technology. Structural equation modeling was employed by using Smarts-PLS software. The findings suggest that financial technology significantly influences financial statements quality while business intelligence acts as a mediator of the relationship between financial technology and the quality of the financial statement. The study results reveal that financial technology significantly enhance the financial reporting efficiency and accuracy in SMEs by adopting business intelligence tools, in particular for the cases of emerging countries such as Jordan. This study can significantly contribute to enriching the previous literature in light of the lack of research related to the adoption of financial technology in small and medium-sized enterprises, especially in emerging markets.