Abstract

The current study aimed to identify the intermediate role of organizational flexibility in the impact of using information technology on the efficiency of the application of IT governance in Jordanian industrial companies, the study population consisted of all Jordanian industrial companies which by the end of 2019 were (56) company. (23) company were excluded due to the lack of access to the necessary data for the study, bringing the study sample size to (33) company. Due to the small size of the study sample, all companies were taken with a comprehensive survey, and a random stratified sample was adopted to determine the size of the study sample in each company. Where the inspection unit included individuals working in the upper and middle administrative levels in Jordanian industrial companies. Multiple linear correlation test was used along with simple and gradient test , as well as Path Analysis using (Amos) And supported by the Statistical Package for Social Sciences (SPSS) program, the study reached many results, the most important of which was an indirect impact of the dimensions of the use of (information technology) combined ; in the efficiency of the application of IT governance with the presence of organizational flexibility as an intermediate variable among Jordanian industrial companies, as for the recommendations, it is necessary to find an organizational consistency between the uses of information technology in light of the use of COBIT 5 applications and guidelines in the presence of organizational flexibility, because it will help to adapt to unexpected crises and invest Opportunities for industrial companies at the local and global levels.

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