Validating The Framework of The Accounting Information Systems Components and Firm Performance: A Conceptual Study

The aim of this research is to propose a conceptual framework that links the Accounting Information System components with the Firm Performance. The framework contained the Availability, the Security and the Integrity, the Confidentiality and Privacy, and the System Quality as independent variable, with Firm financial and non-financial performance among the Jordanian Firms as dependent variable. The researcher followed the quantitative research methodology by testing the measurement model of the conceptual framework by checking the convergent and discriminant virility of the framework. The researcher used the mean of survey questionnaire as a research instrument, on which the researcher developed a 31 items questionnaire and distributed 350 questionnaires, and received 263 fully answered questionnaire. The findings of this study revealed that the scores of factor loadings and AVE did not achieve the recommended level of 0.4 and 0.5 respectively, which required a modification on the research model in the second run, on which the researcher achieve a satisfactory level of Factor loadings, Composite Reliability, Cronbach Alpha, and AVE. However, the scores of the Fornell and Larcker Criterion and HTMT which confirmed the discriminant validity. This study was limited to the measurement model analysis only, an empirical study with both the measurement and structural model will be a great addition to the future studies.