Financial Accounting and Reporting PRL Quiz 2.

Read the paper following paper to answer the quiz below.

Lutfi, A., Alkelani, S.N., Alqudah, H., Alshira’h, A.F., Alshirah, M.H., Almaiah, M.A., Alsyouf, A., Alrawad, M., Montash, A. and Abdelmaksoud, O., 2022. The role of E-accounting adoption on business performance: The moderating role of COVID-19. Journal of Risk and Financial Management, 15(12), p.617.

https://doi.org/10.3390/jrfm15120617

Question 1: Which of the following is described as the ability of the system to provide relevant, accurate, complete, and timely information for decision-making processes?

A

System Quality

B

Service Quality

C

Information Quality

D

User Satisfaction

Question 2: According to the given literature, what does the "System Quality" primarily focus on in terms of an IT system?

A

Assurance and empathy

B

Technical efficiency, including ease of use, reliability, and security

C

The ability to produce accurate transactions

D

The frequency of system use

Question 3: Which variable consists of indicators such as assurance and empathy?

A

System Quality

B

E-Accounting Usage

C

Service Quality

D

Information Quality

Question 4: In the context of the COVID-19 pandemic, which challenge is primarily faced by business leaders and managers?

A

Lack of technical efficiency in systems

B

Making critical decisions without complete and accurate information

C

Over-reliance on e-accounting systems

D

Inability to adapt to changing market demands

Question 5: What was the primary aim behind an Information System (IS)?

A

To improve net benefits perceptions.

B

To assess e-accounting at the organization level.

C

To focus only on technical considerations.

D

To develop and facilitate linkages of different business establishments operating in one supply chain.

Question 6: Which updated component of the DeLone and McLean IS Success Model (DM ISSM) is selected as the underpinning theory for evaluating its application in different contexts?

A

SQ and IQ.

B

Individual and business effects.

C

Net benefit of e-accounting usage.

D

System’s technical aspects.

Question 7: How was the questionnaire initially developed for this study?

A

By copying past e-accounting questionnaires.

B

By developing it in Arabic.

C

By reviewing and assessing with senior managers and directors in Jordanian organizations.

D

By asking DeLone and McLean directly.

Question 8. Which statistical method was used for hypothesis testing in the study?

A

CB-SEM.

B

Descriptive analysis.

C

PLS-SEM.

D

T-test.

Question 9. What unexpected result was observed regarding the quality constructs in the DM model on the use of e-accounting?

A

SerQ had a significant effect on e-accounting use.

B

IQ and SyQ had no influence on user satisfaction.

C

SysQ was found to be the least influential predictor for e-accounting use.

D

SerQ did not have a significant effect on e-accounting use.

Question 10. Why might businesses have adopted e-accounting during the COVID-19 pandemic, despite not considering the quality of services in e-accounting usage?

A

To adapt to the changing market conditions.

B

To improve service quality.

C

Due to pressures exerted by the pandemic, businesses embraced e-accounting to enhance their reputations, maintain workflow, or avoid falling behind.

D

Because of the advanced features offered by e-accounting services.

Question 11. Which factor was identified as the highest e-accounting use predictor in the research?

A

InfQ.

B

SerQ.

C

SysQ.

D

User Satisfaction (USat).

Question 12. Which of the following was NOT mentioned as a limitation of the study?

A

The study's focus on Jordanian firms, potentially limiting generalization.

B

The research's large sample size.

C

The cross-sectional study design excluding responses from different time intervals.

D

The inclusion of new impact factors in the model.