Financial Internal Control Optimization Of Accounting Firms Based On Information Management Technology In Jordan

Abstract

This research investigates the impact of information management technology on the optimization of financial internal controls in accounting firms in Jordan. The goal is to evaluate how technology adoption, firm size, and integration challenges influence internal control efficiency in accounting practices. The study addresses the problem of varying levels of control optimization in accounting firms due to differences in technology adoption, firm size, and challenges in integration thestudy population consists of 45 accounting firms in Jordan, providing a comprehensive representation of the accounting industry in the region. A representative sample of firms was selected to ensure diverse perspectives on information management technology and internal control optimization.The research employs a combination of statistical analyses, including Partial Least Squares (PLS) analysis and Analysis of Variance (ANOVA), to assess relationships between variables. PLS evaluates the strength and direction of relationships between independent and dependent variables, while ANOVA compares means across groups to test the impact of different factors on control efficiency.The results reveal significant positive relationships between technology adoption and internal control efficiency. Larger firms show greater efficiency due to their capacity to invest in technology and resources. Integration challenges negatively affect control optimization, while a supportive regulatory environment enhances the benefits of technology adoption.the research emphasizes the importance of effectively leveraging information management technology to optimize financial internal controls in Jordanian accounting firms. Addressing integration challenges and considering firm size can enhance control efficiency and contribute to the overall stability and growth of the accounting industry.