{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,22]],"date-time":"2026-01-22T12:41:21Z","timestamp":1769085681059,"version":"3.49.0"},"reference-count":74,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2023,3,22]],"date-time":"2023-03-22T00:00:00Z","timestamp":1679443200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JSIT"],"published-print":{"date-parts":[[2023,3,29]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>This study aims to explain the mutual interaction between digital accounting systems and information technology in public sector transformation, Jordan Customs.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>This paper adopts an interpretive case study approach. This study uses the triangulation method of data collection, including interviews, observations, documents and archival records. It responds to the recent call by Myers and Newman (2007, p. 1) as \u201cThe qualitative interview is one of the most important data gathering tools in qualitative research, yet it has remained an unexamined craft in IS research.\u201d<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>This paper concludes that the digital accounting systems and information technology are inextricably linked; each leads to the other. The interaction process between digital accounting systems and information technology helps identify and recognize the dynamics that have been manifested between them. The relationships between the information technology and digital accounting dynamics at the inherent organizational and accounting levels are both recursive and have two-way, with the two concepts inextricably interwoven.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title>\n<jats:p>The specificity of location and organization type in the case study impede the generalization of the findings. Digital accounting systems bind organizations to fundamental choices about how their accounting activities should be organized as unquestioned choices. This paper thus has important implications for academics and practitioners on accounting systems and information technology in responding to recent calls to bridge the gap between the extra- and intraorganizational levels of analysis.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>The originality of this research is that dealing with digital government development and accounting systems and rules does not limit one to tackling only technical issues. These two pivotal digitalization and accounting reforms can lead to accounting changes and new organizational approaches, thus affecting public organizations\u2019 economic and political lives. To the best of the authors\u2019 knowledge, this paper is one of the few case studies in the information technology and accounting literature to analyze organizations\u2019 digitalization issues when changing their way of doing as influenced by information technology.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/jsit-09-2021-0190","type":"journal-article","created":{"date-parts":[[2023,3,20]],"date-time":"2023-03-20T08:03:27Z","timestamp":1679299407000},"page":"53-73","source":"Crossref","is-referenced-by-count":10,"title":["Digital accounting systems and information technology in the public sector: mutual interaction"],"prefix":"10.1108","volume":"25","author":[{"given":"Nizar Mohammad","family":"Alsharari","sequence":"first","affiliation":[]},{"given":"Fidelis","family":"Ikem","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2023,3,22]]},"reference":[{"key":"key2023032911290616500_ref001","article-title":"The dynamics of management accounting 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