Qa awneh, Adel M.
A icle
The ole o o ganiza ional cul u e in suppo ing be e
accoun ing in o ma ion sys ems ou comes
Cogen Economics & Finance
P o ided in Coope a ion wi h:
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Sugges ed Ci a ion: Qa awneh, Adel M. (2023) : The ole o o ganiza ional cul u e in suppo ing
be e accoun ing in o ma ion sys ems ou comes, Cogen Economics & Finance, ISSN 2332-2039,
Taylo & F ancis, Abingdon, Vol. 11, Iss. 1, pp. 1-15,
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The ole o o ganiza ional cul u e in suppo ing
be e accoun ing in o ma ion sys ems ou comes
Adel M. Qa awneh
To ci e his a icle: Adel M. Qa awneh (2023) The ole o o ganiza ional cul u e in suppo ing
be e accoun ing in o ma ion sys ems ou comes, Cogen Economics & Finance, 11:1, 2164669,
DOI: 10.1080/23322039.2022.2164669
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Published online: 09 Jan 2023.
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FINANCIAL ECONOMICS | RESEARCH ARTICLE
The ole o o ganiza ional cul u e in suppo ing
be e accoun ing in o ma ion sys ems ou comes
Adel M. Qa awneh
1
*
Abs ac : The cu en s udy aimed a explo ing he ole o o ganiza ional cul u e in
suppo ing be e AIS ou comes om pe spec i e o inancial and accoun ing
manage s wi hin SMEs in Jo dan du ing he iscal yea 2021–2022. Independen
a iables o s udy (o ganiza ional cul u e) included (In ol emen , Adap abili y,
Mission, Consis ency), while dependen a iable was AIS ou comes wi hin he
o ganiza ion. Quan i a i e app oach was adop ed and (318) ques ionnai e was
dis ibu ed on inancial and accoun ing manage s om di e en SMEs in he
Jo danian capi al Amman, du ing he iscal yea 2021/2022. SPSS was employed so
as o each nume ical esul s ha can lead o explaining he phenomenon unde
s udy, and i was indica ed ha he main hypo hesis was accep ed “O ganiza ional
cul u e has a s a is ically posi i e in luence on eaching be e AIS ou comes wi hin
SMEs in Amman”. Among he sub- a iables i was seen ha in ol emen o be he
mos in luen ial a iable wi h an R = 0.772 ollowed di ec ly by consis ency sco ing
an R = .608, o he a iables we e also seen o in luen ial wi h lowe deg ees. S udy
Recommended ca ying ou a esea ch ha explo es he in luence o AIS ou comes
and cha ac e is ics on o ganiza ional cul u e, in addi ion o he need om o gani-
za ions o employ highly skilled and compe en p o essionals and accoun an s o
gene a e inancial in o ma ion and ha e app op ia e academic quali ica ions.
Fu he ecommenda ions we e p esen ed la e in he s udy
Subjec s: Communica ion Technology; Middle Eas S udies; Cul u al S udies
Keywo ds: O ganiza ional cul u e; adap abili y; mission; consis ency; accoun ing
in o ma ion sys em; ou comes
1. In oduc ion
The goal o he o ganiza ion is no only p oduc ion, and no imp o ing he beha io al pa e ns o
wo king indi iduals, bu a he a mix u e be ween he wo ields by modi ying he beha io al
pa e ns o indi iduals so ha hey a e able o be con inced o he o ganiza ional goals, and
adop he s a egies adop ed by he o ganiza ion in o de o achie e he goal (Go shuno e al.,
2020). He e appea s he ole o o ganiza ional cul u e, which is supposed o be able o de elop his
sense among wo king indi iduals, a sense o belonging and desi e o achie e o ganiza ional goals,
and a sense o con ic ion and ce ain y ha o ganiza ional goals wi hin hei o ganiza ion mus be
achie ed in o de o ensu e he success o he o ganiza ion and i s access o pe o mance ou -
s anding (Mu phy e al., 2019).
Ogbeibu e al. (2020) indica es ha he o ganiza ional cul u e g ea ly a ec s he inancial and
non- inancial pe o mance o o ganiza ions, as h ough he o ganiza ional cul u e, he o ganiza-
ion can lead indi iduals in a way ha gua an ees he highes le el o pe o mance associa ed wi h
Qa awneh, Cogen Economics & Finance (2023), 11: 2164669
h ps://doi.o g/10.1080/23322039.2022.2164669
Page 1 o 15
Recei ed: 01 No embe 2022
Accep ed: 30 Decembe 2022
*Co esponding au ho : Adel
M. Qa awneh, Accoun ing, Al-
Zay oonah Uni e si y o Jo dan,
Jo dan
E-mail: [email p o ec ed]
Re iewing edi o :
Goodness Aye, Ag icul u al
Economics, Uni e si y O Ag icul u e,
Maku di Benue S a e, Nige ia
Addi ional in o ma ion is a ailable a
he end o he a icle
© 2023 The Au ho (s). This open access a icle is dis ibu ed unde a C ea i e Commons
A ibu ion (CC-BY) 4.0 license.
he ull con ic ion ha his o ganiza ion is hei o ganiza ion and ha hey mus p o ide he bes
pe o mance in o de o ensu e i s success, and his applies o many o ganiza ional ac i i ies,
including inancial, accoun ing, comme cial, cus ome ela ions and many o he s .
Many p e ious s udies indica ed ha o ganiza ional cul u e has he abili y o in luence many
ac o s wi hin he o ganiza ion which in i s u n may lead o he success o ailu e o he o ganiza-
ion. Among hese s udies Al-Omoush, K. (2020) who ound an impac o o ganiza ional cul u e on
human esou ce p ac ices a ec ing wo king indi iduals, and Vanesa e al. (2019) who con i med he
exis ence o an impac o o ganiza ional cul u e on wo k en i onmen and mo i a ion o be e
pe o mance, as well as Ro i ah e al. (2021) who They saw ha he e is a signi ican impac o
o ganiza ional cul u e on he gene al pe o mance o wo king indi iduals by inc easing he le el o
o ganiza ional ci izenship and o ganiza ional symme y in o de o pe o m be e o achie e ou -
s anding o ganiza ional pe o mance. On he o he hand, Zam e al. (2021) ha e iden i ied he
signi ican impac o o ganiza ional cul u e on he quali y o se ice in he o ganiza ion, bo h o
in e nal and ex e nal cus ome s, and Abuza qa (2019) alked abou o ganiza ional cul u e as one o
he o ganiza ion’s me hods in enhancing isk managemen s a egies coupled wi h be e and highe
pe o mance alues; while Qa awneh and Kasasbeh (2022) no ed o he in luence o AIS applica ion
in inc easing SMEs social esponsibili y especially du ing he a ack o COVID 19 pandemic. Also, i
was seen ha by Halasah and Al-Qa awneh (2022) ha o ganiza ional cul u e and i s cha ac e is ics
had he abili y o impac employee bu nou h ough de ia ing he pe o mance o employees om
being o e whelming in o being a pa o hei iden i ica ion wi h hei o ganiza ion.
Based on abo e a gumen , and launching om hypo heses de elopmen nex , his cu en s udy
aimed a explo ing he ole o o ganiza ional cul u e in suppo ing be e AIS ou comes om
pe spec i e o inancial and accoun ing manage s wi hin SMEs in Jo dan du ing he iscal yea
2021–2022.
The mo i a ion o unde aking cu en esea ch s udy s emmed om he ac ha o ganiza-
ional cul u e is impo an o inancial e iciency because i de e mines he alues and a i udes o
he people who wo k o he o ganiza ion. By p omo ing a cul u e o iscal esponsibili y, e hics,
and commi men o excellence, an o ganiza ion can ealize signi ican inancial gains. A s ong
o ganiza ional cul u e can help employees ocus on hei wo k and minimize was e ul spending,
while making su e ha e e yone unde s ands he inancial objec i es o he business.
Fu he mo e, a posi i e o ganiza ional cul u e can also help a ac and e ain he highes -
quali y employees, which can lead o g ea e e iciency and imp o ed inancial pe o mance.
2. Li e a u e e iew
2.1. O ganiza ional cul u e
Indi iduals, g oups and he human elemen a e he main componen o o ganiza ions, and wi h-
ou he human elemen , he o ganiza ion will no exis , bu we canno call i an o ganiza ion.
Acco ding o Caliskan and Zhu (2020) o ganiza ions ga he wi hin hei en i y di e en indi iduals
in e ms o en i onmen , cul u al backg ound, hough , belie and logic, and he adminis a ion—in
o de o his o ganiza ion o be success ul—should wo k o uni e he anks o hese indi iduals in
o de o be ully awa e, s udy and con inced o he objec i es o hei o ganiza ion (Lubis &
Hanum, 2020, Decembe ). I is hese goals ha b ing hem oge he in o de o ensu e he success
o he o ganiza ion (Lubis & Hanum, 2020, Decembe ).
This is wha is called he o ganiza ional cul u e, which Spice (2020) and Nelson e al. (2020)
e e ed o as a common se o belie s, alues and di e en pe cep ions o indi iduals, which mee
unde one name, which is he o ganiza ional goal o he goal o he o ganiza ional s a egy. As o
Tan (2019), he iewed he o ganiza ional cul u e as he common alues and belie s among
indi iduals wo king wi hin he o ganiza ion, which oge he cons i u e he concep o hei beha-
io s and eac ions owa ds many o ganiza ional ac i i ies and con ic ions.
Qa awneh, Cogen Economics & Finance (2023), 11: 2164669
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Kwa eng and A eh (2018) belie e ha he o ganiza ional cul u e is one o he impo an
ounda ions o he de elopmen o he ou pu s o AIS by elying on he de elopmen o he
concep s o o ganiza ional cul u e among manage s, leade s and employees. HA (2020) poin ed
ou abou his idea ha he e a e a numbe o ac o s in he o ganiza ional cul u e ha will a ec
he ou pu s and esul s o AIS, including he ollowing:
2.2. Mission
The mission is one o he mos impo an con ols ha es ablish he ini ial s uc u e o in eg a ed
o ganiza ional ou pu s, as he p esence o a clea mission and a clea goal makes he o ganiza ion
able o deal wi h changing e en s, and also con ibu es o uni ying he anks o he indi iduals
wo king in i o he gene al in e es o he o ganiza ion, and hus ensu ing good pe o mance, and
he bes esul s (Isensee, e al., 2020).
2.3. In ol emen
The mission is one o he mos impo an con ols ha es ablish he ini ial s uc u e o in eg a ed
o ganiza ional ou pu s, as he p esence o a clea mission and a clea goal makes he o ganiza ion
able o deal wi h changing e en s, and also con ibu es o uni ying he anks o he indi iduals
wo king in i o he gene al in e es o he o ganiza ion, and hus ensu ing good pe o mance, and
he bes esul s (Cohen, 2020; Syaku e al., 2020).
2.4. Adap abili y
Adap a ion and ha mony a e among he mos impo an con ols in he o ganiza ional cul u e,
which p epa es he o ganiza ion o ecei e a ious e en s and di e en changes wi h a high
mo ale and wi h a belie ha i is able o o e come all ha is bad. In addi ion, adap a ion p o ides
he o ganiza ion wi h he abili y o accep in e nal and ex e nal change in o de o main ain a high
le el o pe o mance, as well as inc ease ope a ional pe o mance (Alo an e al., 2020; MacQueen,
2020).
2.5. Consis ency
The consis ency, speci ically he in e nal consis ency be ween he ac o s and elemen s o he
o ganiza ional cul u e con i ms he exis ence o a common se o ules, objec i es and con ols
ha con ol he wo k and ensu e access o ou s anding pe o mance, and om he e, a kind o
social bonds is c ea ed be ween he wo king indi iduals ha achie e e ec i eness in Wo k, and
ensu e s abili y in he o ganiza ion wi h good implemen a ion o he wo k equi ed (Khan e al.,
2020; Paais & Pa i uhu, 2020).
2.6. Accoun ing in o ma ion sys ems ou comes cha ac e is ics
AIS is one o he mos impo an and absolu e ools in he hands o manage s, leade s, and
inancial and accoun ing decision-make s, as he goal o AIS in all i s o ms is o de elop inancial
and accoun ing ou pu s, and ocus on high-le el inancial pe o mance in o de o each a highe
compe i i eness and abili y o keep pace wi h De elopmen s in he di e en business en i onmen
(Ba h e al., 2022; Fi ia i e al., 2020; Huy e al., 2020). Also, AIS is one o he in o ma ion sys ems
ha p o ides he equi ed suppo o many di e en adminis a i e unc ions such as planning,
adop ing s a egies, o ganizing and con olling, and many o he s (A i e al., 2020; Qa awneh &
Bade , 2020).
Tu ne e al. (2022), Gao (2022), and Qa awneh (2021) indica ed ha he co ec and e icien
use o AIS would suppo he o ganiza ion in op imizing he use o i s esou ces, and i suppo s
a ional decision suppo sys ems, especially i he ou pu s o AIS enjoy a high le el o quali y,
accu acy and eliabili y.
Based on li e a u e e iew abo e, esea che was able o ind a gap ha suppo ed cu en
s udy’s allega ion and a guing ha o ganiza ional cul u e plays an impo an ole in suppo ing
be e accoun ing in o ma ion sys ems ou comes. I helps o c ea e a wo king en i onmen ha is
Qa awneh, Cogen Economics & Finance (2023), 11: 2164669
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conduci e o success ul implemen a ion and use o accoun ing in o ma ion sys ems. I os e s an
en i onmen o us and open communica ion, encou ages collabo a ion and knowledge sha ing,
and p o ides employees wi h he ools hey need o make well-in o med decisions. An e ec i e
o ganiza ional cul u e also helps o mo i a e and ewa d employees o hei con ibu ions o he
o ganiza ions and encou ages hem o s i e o excellence when using he accoun ing in o ma-
ion sys ems.
3. Hypo heses de elopmen
S udy by Zgliczyńska e al. (2019) aimed o show he impac o o ganiza ional cul u e and i s
dimensions (In ol emen , Adap abili y, Mission and Consis ency) on AIS and he ope a ional
pe o mance o small and medium o ganiza ions in Ho Chi Minh Ci y. The quan i a i e app oach
was adop ed and a ques ionnai e was dis ibu ed o a sample o (353) esponden s wo king in
small and medium o ganiza ions, and he p ima y da a we e analyzed using C onbach’s alpha
scale, explo a o y ac o analysis (EFA), con i ma ion ac o analysis (CFA) and s uc u al equa ion
modeling (SEM). The s udy came o he conclusion ha o ganiza ional cul u e g ea ly a ec s he
accoun ing in o ma ion sys ems in o ganiza ions in addi ion o hei ope a ional pe o mance, and
ha o ganiza ional cul u e a iables, speci ically mission, had he mos impac on he ou pu s o
AIS in gene al.
The s udy o Kwa eng and A eh (2018) aimed o de e mine he impac o o ganiza ional cul u e
on accoun ing in o ma ion sys ems and he inancial pe o mance o a g oup o o ganiza ions in
Ghana. The quan i a i e app oach was adop ed by dis ibu ing a ques ionnai e o a sample o
senio execu i es o a ious o ganiza ions om a ious indus ial sec o s in Ghana. S uc u al
Equa ion Modeling (SEM) was also elied on o analyze he aw da a. The s udy concluded ha
he e is a posi i e ela ionship be ween o ganiza ional cul u e and he ou pu s o he accoun ing
in o ma ion sys em, which would posi i ely a ec he inancial pe o mance o o ganiza ions.
Nu liyani e al. (2020) s udy aimed a he ole o o ganiza ional cul u e in imp o ing he quali y
o accoun ing in o ma ion gene a ed by AIS in he Indonesian ci y o Medan. Th ough he ques-
ionnai e based on he quan i a i e app oach, da a we e collec ed om (38) indi idual manage s
o he inancial and accoun ing depa men s, and he esul s showed ha o ganiza ional cul u e
has a signi ican impac on he quali y o AIS h ough he ole o o ganiza ional cul u e in
maximizing he impo ance o accoun ing da a and he ole o manage s’ awa eness and employ-
ees a e c i ical o he accu acy and eliabili y o his da a.
The s udy o Binh e al. (2022) indica ed ha o ganiza ional cul u e has a signi ican impac on
adminis a i e unc ions, including he quali y o accoun ing in o ma ion. The quan i a i e
app oach was adop ed by dis ibu ing a ques ionnai e o a sample o (649) indi iduals ha
included he chie execu i e o ice , chie inancial o ice , manage s and accoun ing s a in non-
inancial ins i u ions in Vie nam. The esul s o he s udy came o he conclusion ha o ganiza-
ional cul u e is one o he mos impo an ac o s in enhancing he quali y o AIS and i s ou pu s,
and in e es in de eloping and s eng hening o ganiza ional cul u e would con ibu e o imp o ing
sys em quali y and he quali y o in o ma ion o accoun ing in o ma ion sys ems ha a e mo e
adequa e o decision-making.
Gene ally speaking, o ganiza ional cul u e can suppo accoun ing in o ma ion sys ems by
os e ing an en i onmen whe e da a is handled secu ely, hones ly, and anspa en ly. This
means ha o ganiza ions mus c ea e policies ha p o ec audi and inance in o ma ion, se
expec a ions o e hical accoun ing p ac ices, and ensu e ha all employees a e held accoun able
o compliance and in eg i y. Addi ionally, o ganiza ional cul u e can ein o ce he impo ance o
e hical coding p ac ices, o p o iding suppo o he accoun ing s a , and o s aying up o da e
wi h changing egula ions and accoun ing s anda ds. Las ly, cul u e mus p io i ize o ganiza ional
goal alignmen when i comes o in es men s in new sys ems and echnology ha can imp o e
accoun ing p ocesses.
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4. Model and hypo heses
As i was eached h ough li e a u e e iew and p e ious s udies; esea che o mula ed he
ela ionship be ween a iables as acco ding o ollowing Figu e 1:
F om Figu e 1 abo e, he ollowing se o hypo heses was de i ed:
5. Main hypo hesis
H: O ganiza ional cul u e has a s a is ically posi i e in luence on eaching be e AIS ou comes
wi hin SMEs in Amman
6. Sub-hypo heses
H1: In ol emen has a s a is ically posi i e in luence on eaching be e AIS ou comes wi hin SMEs
in Amman
H2: Adap abili y has a s a is ically posi i e in luence on eaching be e AIS ou comes wi hin SMEs
in Amman
H3: Mission has a s a is ically posi i e in luence on eaching be e AIS ou comes wi hin SMEs in
Amman
H4: Consis ency has a s a is ically posi i e in luence on eaching be e AIS ou comes wi hin SMEs
in Amman
7. Me hods
7.1. Me hodology
The quan i a i e app oach was adop ed in accessing he p ima y da a in he cu en s udy, as he
esea che belie ed ha elying on nume ical p ima y da a and p ocessing i s a is ically is he
mos app op ia e way o each an explana ion abou he phenomenon unde s udy. Quan i a i e
app oaches a e a ype o deduc i e easoning. Deduc i e easoning is a o m o logical a gumen
whe e conclusions a e d awn h ough p emises ha a e ei he sel -e iden o p e iously accep ed,
so quan i a i e app oaches use a logical p ocess o a i ing a a conclusion based on da a and
ac s.
7.2. S udy ool
A ques ionnai e was buil o ep esen he s udy ool, and he ques ionnai e consis ed o wo pa s,
he i s deal wi h he demog aphic in o ma ion o he sample membe s, and he second pa
deal wi h pa ag aphs ha e e ed o he s udy a iables ha included he independen a iables
o o ganiza ional cul u e (In ol emen , Adap abili y, Mission, Consis ency) and he dependen
a iables (be e AIS ou comes). In o de o comply wi h he s anda ds o social dis ancing ha
accompanied COVID 19, he ques ionnai e was uploaded o he Google Fo ms pla o m o a pe iod
o 5 weeks, and he link was dis ibu ed o he sample membe s ia e-mail.
O ganiza ional Cul u e
In ol emen
Adap abili y
Mission
Consis ency
Be e AIS
Ou comes
Figu e 1. S udy Model
(Kwa eng & A eh, 2018).
Qa awneh, Cogen Economics & Finance (2023), 11: 2164669
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A e a pe iod o 4 consecu i e weeks, an excel ile ha con ained he esponses o he sample
membe s o he ques ionnai e was wi hd awn. The ques ionnai e was buil on he i e-poin Like
scale (1) S ongly disag ee; (2) Disag ee; (3) Nei he ag ee no disag ee; (4) Ag ee; (5) S ongly
ag ee and he ollowing Table 1 shows he dis ibu ion o he ques ionnai e i ems on he a iables:
7.3. Popula ion and sampling echnique
The s udy popula ion was ep esen ed by he inancial manage s and manage s o he
accoun ing depa men s in he Jo danian SMEs, and he human esou ces depa men s
we e con ac ed in o de o de e mine he possibili y o applica ion and o iden i y he
sample ha can be eached, and a e communica ion, he esea che was able o iden i y
an app op ia e sample o (400) inancial manage s and manage s Accoun ing in a g oup o
Jo danian SMEs. A e he applica ion p ocess, he esea che was able o collec (318)
analyzable ques ionnai es, which indica ed a esponse a e o 79.5% as being s a is ically
accep able.
7.4. Sc eening and analysis
In o de o handle and analyze he p ima y da a collec ed om he ques ionnai e, SPSS was
used and he eliabili y and consis ency o he s udy ool was de e mined by C onbach’s
Alpha (0.922) which was g ea e han 0.70 and was seen posi i e om a s a is ical poin o
iew. O he s a is ical es s ha we e used included:
●F equency and pe cen ages
●Mean and s anda d de ia ion
●Mul iple eg ession
●Linea eg ession
8. Analysis and discussion
8.1. Demog aphic esul s
Table 1 and 2 p esen ed s a is ical esul s o analysis ega ding demog aphics o s udy sample; i
was seen ha majo i y o sample was male o ming 61.9% o o al sample who we e wi hin age
ange o 31–36 yea s old o ming 56.9% o he sample. Also, i was ound h ough analysis ha
majo i y o sample held BA deg ee o ming 74.5% and had an expe ience in he ield wi h 5–
8 yea s o ming 45.9% o he o al sample.
8.2. Ques ionnai e Analysis
Table 3 p esen ed mean and s anda d de ia ion o indi iduals’ esponses o ques ionnai e s a e-
men s; as i was h ough he analysis, all s a emen s o ques ionnai e sco ed highe han mean o
scale which indica ed a posi i e a i ude om indi iduals owa ds s a emen s o ques ionnai e as
all o hem sco ed highe han mean o scale 3.00. The highes s a emen s sco ed a mean o 3.89/
5.00 and was a icula ed “The o ganiza ion has gene al ules on how o deal wi h AIS” compa ed
Table 1. Ques ionnai e s a emen s dis ibu ion on s udy a iables
Va iable No. o S a emen s
O ganiza ional Cul u e 6
In ol emen 5
Adap abili y 5
Mission 5
Consis ency 4
AIS Ou comes 6
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o he lowes s a emen which sco ed a mean o 3.04/5.00 a icula ed “Teamwo k is app ecia ed
and ask comple ion is well- ecei ed” bu s ill posi i e gi en ha i was highe han mean o scale.
Rega ding a iables o s udy, i was ound ou also h ough he Table 3 ha he highes mean
was sco ed by a iable o consis ency sco ing a mean o 3.69/5.00 compa ed o he lowes
a iable sco ing a mean o 3.08/4.00 which was adap abili y bu s ill posi i e gi en ha i sco ed
highe han mean o scale.
8.3. Hypo heses Tes ing
Tes ing he main hypo hesis was done depending on mul iple eg ession, i was seen h ough
analysis ha = 0.817 indica ed a s ong and posi i e ela ionship be ween he independen
a iables (o ganiza ional cul u e) and he dependen a iables (be e AIS ou comes). In addi ion
o his, i was disco e ed ha he independen a iables a e esponsible o explaining 66.7% o
he a iance in he dependen a iable. Also, i was disco e ed ha he F alue was signi ican a
he 0.05 le el, which indica ed ha O ganiza ional cul u e has a s a is ically posi i e in luence on
eaching be e AIS ou comes wi hin SMEs in Amman.
Tes ing sub-hypo heses was done depending on linea eg ession, and i was seen—as in Table 4
— ha H1: wi h an = 0.772 and a s ong and posi i e ela ionship be ween he independen and
he dependen a iables. O ganiza ional cul u e was esponsible o explaining 59.5% o he
a iance in he dependen a iable. F alue was signi ican a he 0.05 le el, and he hypo hesis
was accep ed ha “In ol emen has a s a is ically posi i e in luence on eaching be e AIS ou -
comes wi hin SMEs in Amman”. Also, i was seen ha H2: R = 0.495 which indica ed a medium
ela ionship be ween he independen and he dependen a iables. Howe e , o ganiza ional
cul u e was esponsible o explaining 24.5% o he a iance in he dependen a iable; wi h an
F alue signi ican a he 0.05 le el, he hypo hesis was accep ed and “Adap abili y has
a s a is ically posi i e in luence on eaching be e AIS ou comes wi hin SMEs in Amman”.
Rega ding o he hypo heses es ing, Table 5 indica ed ha H3: 3
d
hypo hesis sco ed an
R = 0.457 which was a medium ela ionship be ween he independen and he dependen
Table 2. Demog aphics
%
Gende
Male 197 61.9
Female 121 38.1
Age
25–30 41 12.9
31–36 181 56.9
37–42 44 13.8
+43 52 16.4
Educa ion
BA 237 74.5
MA 80 25.2
PhD 1 .3
Expe ience
Less han 4 yea s 96 30.2
5–8 146 45.9
9–12 52 16.4
+13 24 7.5
To al 318 100.0
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