The Adoption of data mining technology within accounting information systems in publicly listed companies in Jordan

摘要

The successful adoption of information technology (IT) and data mining (DM) requires a clear understanding of the organisational context within which technology operates, including both human and technological dimensions. The objective of this research is to investigate the implementation of and the readiness to adopt IT and DM technology within the accounting information system (AIS) in publicly listed companies in a developing nation, specifically Jordan. The relationship between managerial styles prevailing in Jordanian publicly listed companies and the managers’ attitudes towards IT and DM are explored. In addition, relationships between certain demographic characteristics including gender, age, organisational experience, educational level, and span of control and managers' attitudes towards DM are explored. Furthermore, this research investigates issues that influence Jordanian publicly listed companies to adopt/not adopt DM technology, such as technological, organisational and human resource issues. Finally this research explores the relationship if any between awareness of DM technology and the intention to adopt these technology. The sample for this research was randomly drawn from a list of the publicly listed Jordanian companies. Surveys were sent to lower and middle line managers of publicly listed companies, and a small sample was then interviewed to enrich the data. Analysis of quantitative data was undertaken using SPSS. The analysis using SPSS confirmed the existence of two dimensions in Jordanian publicly listed companies, people-centred and task-centred management. Factor analysis indicated that the two dominant management styles were people and task orientated styles. Further analysis indicated that the people-centred management style has a significant positive relationship with the attitudes of managers and DM. On the other hand, the task-centred management style and demographic characteristics were found to have no statistically significant relationship with the attitudes of managers towards DM. The results also revealed that the majority of respondents indicated readiness toward accepting DM technology and that they are ready to use it. For both the existing adopters of DM technologies and non-adopters issues such as technological, organisational and human resources were significant and had played a role in the decision to, or not to utilise such technology. Finally, this research found that the awareness about DM has no statistical significant relationship with the intention to adopt DM tools. Considering the scarcity of previous literature in the research's particular context (Jordan) and its broader context (Arab and developing countries), this research will provide an original contribution concerning the effect and appropriateness of management styles and attitudes towards IT and DM on the use of modern computer technology within the context of publicly listed companies in developing countries.