Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Assessing the Financial Relationships between Innovation, Organizational Learning and Performance in Jordanian Hotels with Users Satisfaction as Moderating Variable

Author(s): Ahmad Abdelqader Alabed, Noorhayati Binti Mansor, Ghaith Abdulraheem Ali Alsheikh, Yasmiza Long

The tourism sector, in general, and the hospitality industry, in particular, are both heavily influenced by the IT revolution. Interestingly, the accounting department provides many data, analysis, and information to assist the hotel management in making various decisions, but the role of this department in business decisions is not thoroughly investigated in academic literature. The study's primary goal is to look into the impact of innovation and organizational learning on business performance; second, to see how user satisfaction influences the relationship between innovation, organizational learning, and organizational performance. The accounting manager, deputy accounting manager, chief accounting manager, internal auditor, payable, receivable accountant, and payroll accountant of Jordan's five, four, and three star hotels are the study's target population. To examine the inter- relationships among the constructs of interest in the study, the researchers used PLS-SEM with Smart PLS 3.0. The findings revealed that innovation and organizational learning are both positively connected to organizational performance, with no evidence of a moderating impact. Nonetheless, this study presents a comprehensive analysis of essential criteria for innovation, organizational learning, and user satisfaction in order to provide practical advice. The government and policymakers should use the findings of this study to enhance the country's economic development.

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