From FinTech ecosystems to accounting transparency: The mediating role of real-Time reporting capabilit

This study examines whether and how FinTech ecosystems enhance accounting transparency through the mediating role of real-time reporting capability. Drawing on digital transformation and accounting information systems literature, the study argues that digital financial infrastructure does not automatically produce transparent accounting outputs unless firms possess the capability to transform digital financial data into timely, traceable, understandable, and decision-useful accounting information. Data were collected from 320 professionals working in digitally enabled sectors in Jordan, including banks, FinTech firms, listed companies, insurance companies, and digital SMEs. The proposed mediation model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that FinTech ecosystems have a positive and significant effect on accounting transparency and real-time reporting capability. Real-time reporting capability also has a positive and significant effect on accounting transparency. More importantly, the findings confirm that real-time reporting capability significantly mediates the relationship between FinTech ecosystems and accounting transparency. The study contributes to FinTech-accounting research by moving beyond the direct-effect assumption and identifying real-time reporting capability as a capability-based mechanism through which FinTech ecosystems are translated into transparent accounting outputs. The findings also provide practical implications for managers, accountants, auditors, and regulators by highlighting the need to develop real-time reporting capabilities alongside digital financial technology adoption.