Business Intelligence Driven Cloud Accounting Enhancing Digital Financial Performance in Jordanian Financial Institutions

This research examines the impact of five digital transformation enablers—BI capabilities, cloud-based accounting adoption, system integration, user competency with BI tools, and data governance—on digital financial performance (DFP) in Jordanian financial institutions. Through empirical analysis of the contribution of the enablers, the research intends to enhance both academic and practical knowledge of digital financial ecosystems in emerging economies. Finance and IT professionals in different financial institutions in Jordan answered a structured survey. Using Structural Equation Modeling (SEM) through AMOS 24, 517 valid responses from 712 distributed questionnaires were analyzed. The model was tested using confirmatory factor analysis and fit indices in order to achieve robustness. The findings show that BI capability (β = 0.42), system integration (β = 0.41), and cloud-based accounting (β = 0.37) have high positive effects on the performance of DFP. User competency (β = 0.36) also significantly increases performance. Data governance (β = 0.28) has a positive effect, but it is a moderate one. These results highlight the strategic placement of data-driven intelligence, integration across systems, and human capital for financial efficiency and digital resilience. The study gives evidence-based advice for financial institutions that hope to improve their digital financial performance. It promotes focus on investing in BI infrastructure, integrated cloud systems, and analytics training. Policymakers are encouraged to drive change with incentivizing policy, compliance frameworks, and training programs for people’s digital skills. Improvement in digital financial performance improves the resilience and competitiveness of the sector of financial services and financial transparency, risk management, and secure digital provision of services to consumers in Jordan. The research is a further addition to existing literature by providing a comprehensive review of BI-empowered cloud accounting in an emerging market environment. It reveals the synergistic play of digital tools and governance structures in the transformation of the financial operations and performance.