Enhancing Accounting Decision Quality through Business Intelligence Capabilities with Accounting Information Quality as a Mediator and Technology Investment Readiness as a Moderator

<title>Abstract</title> <p>This study investigates the relationship between the use of Business Intelligence capabilities and accounting decision quality mediated by accounting information quality and moderated by technology investment readiness. The study emphasizes three aspects of Business Intelligence capabilities: data management capability, data analytics capability, and reporting and visualization capability. A quantitative design was used and data were gathered using a structured questionnaire from 300 Accounting, Financial, Auditor, IS and managerial employees in Jordanian organizations. The measurement model was evaluated and the direct, mediating, and moderating relationships were tested using SmartPLS 4. The results show that capability in data management has a positive and significant impact on accounting information quality as well as data analytics capability and reporting and visualization capability. The results also indicated that the accounting information quality significantly and positively affects the accounting decision quality. Additionally, the relationships between Business Intelligence capabilities and accounting decision quality were greatly mediated by the accounting information quality. The results also confirmed the positive moderation between Business Intelligence capabilities and accounting information quality. The study extends the body of knowledge by expanding the view about the BI capabilities in the accounting decision-making context and the importance of the quality of the accounting information as a key mechanism by which those capabilities enhance decision quality. From a practical perspective, the study recommends that an organization must institute efforts to invest in data management, data analytic tools, reports, employee training and digital infrastructure to increase accounting information quality and to increase the quality outcomes of accounting decision making.</p>