The role of accounting information systems in organizational ambidexterity: big data analytics capability as mediator

This paper investigates the role of Accounting Information Systems (AIS) in enhance Organizational Ambidexterity (OA) by Big Data Analytics Capability (BDAC). AIS consists of Speed, Work Simplification and Quality Information; OA consists of Exploitation and Exploration; BDAC consists of Infrastructure Capability, Management Capability and Personnel Expertise. Data from survey of commercial bank in Iraq, by employees who are users of Accounting Information Systems and CEOs, where 367 response analysis. This paper used partial least squares–structural equation modelling to examine the data. The results were concluded, there was a positive effect between (AIS) and (OA), and a positive effect was as well as found between (AIS) and (BDAC), there was a positive effect between (BDAC) and (OA), but the main findings indicate that there is a positive effect of role of (BDAC) as mediation in the relationship between (AIS) and (OA). The recommendations in this study that Managers should maintain the Accounting Information System and constantly evaluate it, in addition to ability analyze Big Data with ensuring accuracy in analyzing Big Data.