Open Access
Article
SciPap-1696
The Framework for System Trust's Effect on the Organizational Commitment in the Jordanian Public Sector
1 FBESD-Department of Accounting and Finance, Malaysia Terengganu University, UMT, Amman, Amman 11941, Jordan
2 FBESD-Department of Accounting and Finance, Malaysia Terengganu University, UMT, KualaTerengganu, Terengganu 21030, Malaysia
3 Faculty of Business, Middle East University, Amman, Amman 11831, Jordan
4 Accounting, Palestine Technical University- Khadoorie, Palestine, Tulkarm 00970, Jordan
5 Business Faculty, Amman Arab University, Jordan Street–Mubis, Amman 11953, Jordan
* Authors to whom correspondence should be addressed.
Abstract: This paper aims to investigate the extent to which System Trust's framework was utilized in the Jordanian government sector and its impact on organizational commitment (OC). A quantitative approach was used for data collection and achieving the study goals. In particular, the responses were collected through a survey instrument from 260 internal auditors and accountants of 14 governmental institutions in Jordan. After obtaining the desired responses the primary data were analyzed using the Partial Least Square Structural Equation Model (PLS-SEM). The outcomes showed that AIS reliability factors positively influence OC Further, System Trust has played a vital role in affecting business sustainability and confidence in the Jordanian Public sector. Future research can build on these results and be focused on other national and cultural conditions. The research confirms that management must realize how essential going to adopt the System Trust’s principles for ensuring the reliability of AIS within their firms and are aware of which of these standards is appropriate for their sector and size as well as how it affects OC.
Keywords: Pls-Sem., Ais Reliability, System Trust, Organizational Commitment(Oc), Jordanian Governmental Sector
JEL classification: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics, M15 - IT Management
Received: 23 May 2023 / Revised: 15 January 2024 / Accepted: 16 January 2024 / Published: 18 January 2024
