Blockchain applications and commercial bank performance: The mediating role of AIS quality

Abstract

This research explores the impact of blockchain technology on the quality of Accounting Information Systems (AIS) and subsequent business performance in Jordan's commercial banking sector. By surveying 388 participants from various banks, the study applies a quantitative methodology to assess how blockchain usage influences AIS quality and bank performance. Findings indicate a robust positive effect of Blockchain on AIS quality, significantly enhancing business performance. This study confirms the transformative potential of Blockchain in emerging markets and illuminates the pivotal role of AIS quality as a mediator in this relationship. These insights are critical for policymakers, financial institutions, and technology strategists, emphasizing the strategic importance of blockchain technology in enhancing operational efficiency and competitiveness in the banking industry of developing economies.