Information Technology Governance and Cloud-Computed Enterprise Resource Planning System: Evidence from Jordanian Commercial Banks

Abstract

This study examined the effect of information technology governance (COBIT19) on cloud-based enterprise resource planning (ERP) systems in Jordanian commercial banks. An analytical-descriptive approach was employed, and the collected data were analysed using the Statistical Package for Social Sciences (SPSS). The study population comprised the main departments of 12 Jordanian commercial banks operating at the end of 2025, with employees from different administrative levels serving as the unit of analysis. The findings demonstrated a statistically significant effect of COBIT19 information technology governance on cloud-based ERP systems. This effect was evident across technological competence, cooperation with external experts, senior management support for employees, institutional culture, system characteristics, and digital administrative communication. Based on these findings, the study recommends that the management of Jordanian commercial banks adopt a clearly structured approach to implementing cloud-based ERP systems, supported by careful preparation and business plans covering every stage of implementation. It also recommends broader application of information technology governance principles, including COBIT19, as an overarching framework for strengthening information protection and integrity.