The purpose of this research was to analyze the increased performance improvement in the supply chain related to the energy and utilities sector of Jordan through cloud computing, also mediated by knowledge sharing. 150 respondents were analyzed. Research suggests that there was a strong positive relationship between cloud computing and supply chain performance. In addition, cloud computing had a strong and positive correlation with the practice of knowledge sharing. The result indicates that companies with a culture of knowledge sharing among employees were more likely to incorporate the use of cloud computing. The study also indicates that cloud computing adoption had enhanced supply chain performance in the utility and energy sector within Jordan. Therefore, the study also finds that there was a strong and positive relationship between knowledge sharing and well overall performance of supply chain activities. This points to the role that knowledge-sharing practices play in improving the performance of the supply chain within Jordanian utilities and energy sectors. Furthermore, the findings of the mediation study provide strong evidence in support of our hypothesis that knowledge sharing plays a major role as a mediator relating to the relationship between cloud computing adoption and supply chain performance. The observed mediation effect suggests that the positive impact of cloud computing implementation on supply chain performance can be attributed to some extent to its facilitating knowledge exchange practices. However, this research improves the understanding of relationships among cloud computing adoption implementations and information structure flow as well as supply chain performance within Utilities These results emphasize the importance of cloud technologies as information drivers that would lead to enhanced performance in terms of supply chain operations. These are insights that can be used by organizations and businesses aiming at improving their competitiveness and efficiency levels in these sectors.

The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.