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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 |
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PP: 2867-2876 |
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doi:10.18576/isl/120835
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Author(s) |
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Ali M. Alrabei,
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Abstract |
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| 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.
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