The Impact of Employees’ Perception of Quantum Computing and Cybersecurity on the Quality of Financial Accounting Systems: The Moderating Role of Institutional Readiness An Applied Study in Jordanian Banks

Abstract

This study aims to examine the impact of employees' perceptions of the importance of quantum computing and cybersecurity in Jordanian public shareholding banks on the quality of financial accounting systems. It also analyzes the moderating role of institutional readiness and its implications for future opportunities and risks. The study employed a descriptive-analytical approach and an applied quantitative methodology. Data were collected through a structured questionnaire distributed to employees in the finance, information systems, and internal audit departments of 13 Jordanian banks, yielding 152 valid questionnaires. SPSS software was used for descriptive data analysis, while PLS-SEM (Partial Least Squares Structural Equation Modeling) was performed using SmartPLS software to test the measurement model and structural relationships.

The results showed a positive effect of employees' perceptions of the importance of quantum computing and cybersecurity on the quality of financial accounting systems. The results also indicated that institutional readiness plays a moderating role, enhancing this relationship. Furthermore, the study revealed that capitalizing on future opportunities and mitigating the risks associated with quantum computing and cybersecurity are positively associated with the quality of financial accounting systems in Jordanian banks. The study recommends strengthening institutional readiness by developing digital infrastructure, training employees, upgrading cybersecurity systems, and exploring quantum-resistant encryption applications. These measures may contribute to improving the quality of financial accounting systems and preparing for future challenges.