The current study aimed at exploring the impact of supply chain internal and external integration on the operational performance of manufacturing companies operating in Jordan, as well as addressing the possibility of a mediation effect of lean operations and practises on the proposed relationship. Achieving the study objectives necessitated using the deductive approach and the descriptive survey approach. Using a well-designed questionnaire, the primary data was collected from a 315-manager sample randomly selected from the companies. Accordingly, the nature of how supply chain integration, lean operations, and operational performance impact each other was investigated. The study results revealed that integrating the supply chain both internally and externally could increase the opportunity to attain a more desirable operational performance, particularly in terms of quality performance measures. Moreover, in the vein of adopting lean practices among manufacturing companies, a positive mediation effect was found. Thus. In light of these results, it is concluded that lean operations, as a mediating variable, positively influence the association between internal and external supply chain integration on quality measures of operational performance.

This study attempts to study the impact of the moderating role of internal audit between cloud accounting and limiting creative accounting practices in commercial banks. The study utilized a descriptive and analytical approach. The target population of this research consists of all employees of the 13 Jordanian commercial banks listed on the Amman Stock Exchange, while the number of employees in commercial banks is (22,407) employees. This led to the use of a simple random sample of (400) employees. The results found that there is a positive effect of the moderating role of internal audit on the impact of cloud accounting on reducing creative accounting practices in commercial banks. The study suggests that future studies should give recommendations and proposals to improve and develop cloud accounting and internal auditing in commercial banks, increase transparency, monitoring and compliance in accounting and financial operations, and reduce the risks associated with cloud accounting and creative accounting practices.