The objective of the current study is to explore how certain attributes of chief executive officers (CEOs), such as their innovativeness, knowledge of information systems (IS), and trust in technology and technological factors (Compatibility, relative advantage, and complexity) on the utilization of accounting information systems (AIS) in companies across various industries in Jordan. The research gathered data through a structured questionnaire, which included a 7-point scale. The respondents were CEO/owner of small, medium, and large enterprises (SMEs) in Jordan. A total of 315 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated a significant and positive correlation between complexity, compatibility, CEOs trust in technologies, CEOs information system (IS) knowledge, and the utilization of AIS. However, CEO innovativeness and relative advantage have an insignificant impact on AIS use. The present study is the first to examine CEO characteristics in the AIS context. The practical and theoretical implications derived from the empirical findings of this study offer valuable insights for managers and practitioners. These insights aim to enhance their understanding of the fundamental factors crucial for the successful implementation of AIS in companies, ultimately contributing to improved firm performance.

The study relied on analyzing the relationship between several factors that represent technological factors (Technology orientation, Utilizing new knowledge Technology Adoption, Knowledge compatibility, Technological capabilities and Technological collaboration) as independent factors and the level of performance as a dependent factor in medium and small-sized companies in the UAE economy. The inferential approach was followed in the study by analyzing the significance of the sampling results that were reached using structural equations based on the Partial Least Squares method (Pls) using the Smart Plus package, which was used to analyze the path between the six factors as independent factors and the performance factor as a dependent factor. The study applied this methodology to a sample of 250 individuals working in medium and small-sized companies in the UAE economy. The study concluded that the most closely related to performance was Technological Collaboration with an effect size of 72.3%. However, the least related factor was Technology orientation, with an effect factor of 34.4%, while the correlation of the other four factors with performance was medium (between 50% and 63%).