This study explores the role of taxation and customs strategies in promoting sustainable design and environmental responsibility in supply chain management. The research examines their direct effects on sustainable and environmental responsibility in Jordan, as well as the moderating influence of socioeconomic factors. It also investigates the mediating effect of sustainable practices adoption. Quantitative analysis using Smart PLS4 software was conducted. The results highlight the positive influence of taxation strategies on sustainable and environmental responsibility. Effective taxation strategies contribute to a stronger commitment to sustainable practices and environmental concerns within supply chains. Similarly, customs strategies positively influence sustainable and environmental responsibility, demonstrating that efficient customs management aligns with sustainable practices. In addition, socioeconomic factors were identified as significant moderators. The relationship between taxation strategies and sustainable responsibility, as well as environmental responsibility, varied based on the socioeconomic context. This suggests that the effectiveness of these strategies depends on the specific circumstances in which organizations operate. Furthermore, sustainable practices adoption was found to moderate the relationship between taxation and environmental strategies, and sustainable responsibility. This indicates that the successful implementation of sustainable practices enhances the impact of taxation and environmental strategies in promoting sustainability within the supply chain. This paper emphasizes the importance of developing and implementing effective taxation and customs policies that align with sustainable practices. Organizations should consider the influence of socioeconomic factors and prioritize the sustainable practices adoption to maximize the impact of these strategies. The findings provide valuable insights for strategic decision-making and encourage businesses to integrate sustainability into their supply chain management, contributing to environmental conservation and long-term success.

Companies utilize competitive advantage as a tool to assist them gain more value for their products at a cheaper cost without sacrificing quality to provide greater features and services. Companies and services must use cybersecurity tools, training, and risk management strategies, as well as regularly upgrade systems as technology changes and evolves, to secure organizations, employees, and individuals. As a result, with the mediating function of cybersecurity, this study clarified the influence of strategic intelligence and asset management on boosting competitive advantage. A questionnaire was designed, and 300 questionnaires were collected out of 350 distributed to respondents working in Jordanian telecom companies. The study found a positive impact of both strategic intelligence and asset management on enhancing competitive advantage through the presence of the mediating role of cybersecurity.

This study investigates the legal role of supply chain governance (SCG) in mitigating contractual risks within Jordanian Islamic banks. Specifically, it examines the impact of five key governance components: supply chain governance, legal compliance, contract governance practices, transparency, and supplier governance mechanisms. A quantitative, cross-sectional research design was employed, with data collected from 220 employees involved in supply chain management, compliance, and contract oversight. The study applied Structural Equation Modeling (SEM) to test five hypotheses, evaluating the relationships between governance practices and contractual risks. The results reveal that all five governance components have a statistically significant negative effect on contractual risks. Supply chain governance and contract governance practices exhibited the strongest impact, followed by legal compliance, transparency, and supplier governance mechanisms. These findings indicate that an integrated governance framework enhances operational efficiency, ensures regulatory and Shariah compliance, and reduces the likelihood of contractual disputes in Islamic banking. The study contributes to the literature by providing empirical evidence on the multidimensional role of governance in risk mitigation and offers practical guidance for managers seeking to strengthen governance mechanisms across the supply chain.

This study examines the impact of legal compliance (LC) as a mediating variable between project management practices (PMP) and supply chain performance (SCP) within the context of Jordanian firms operating in the banking, telecom, and manufacturing sectors. While the individual importance of project management and compliance has surfaced in prior studies, the consideration of legal compliance within the context of emerging markets has been overlooked. Through the use of a quantitative methodology, data were gathered by means of structured questionnaires and analyzed using descriptive statistics, correlation statistics, simple and multiple regression, as well as structural equation modelling (SEM). The result showed that LC is a partial mediator in the relationship between PMP and SCP, in that PMP improves SCP directly as well as indirectly through LC. The results of the multi-group analysis attest that the PMP-SCP and PMP-LC-SCP relationships are valid in all sectors, though the relationships were stronger in the banking sector, a more regulated industry. The results attest that there is a need for managers and policymakers in Jordan to acknowledge the importance of the interrelation between the two aspects of project management and legal compliance in improving the efficiency and competitiveness of the supply chain in Jordanian firms. It is then advisable that firms implement legal compliance in the project management process to better operational performance and lessen the chances of regulatory risks.

Total quality management (TQM) is a method of managing a bank. TQM, which is considered as a critical instrument, directs the strategy of developing work and increasing performance in order to generate profits through quality services and products. Therefore, this study aimed to examine the function of TQM in improving customer relations in Jordanian Islamic banks. Primary data was gathered by surveying 163 workers of Jordanian Islamic banks. A questionnaire was employed as the data-gathering technique. To do the descriptive statistical analysis, SPSS version 25 was employed. The findings show that there is a statistical association between Jordanian Islamic banks' TQM, which includes customer satisfaction, strategic planning, continuous improvement, and relationships with customers.

The consequences of reverse factoring in a supply chain are examined in this article. Reverse factoring occurs when a buying firm offers a reduced short-term borrowing rate to a supplier company in exchange for longer payment terms. From the standpoint of a supplier, this paper investigates the impact of rating changes, interest rate fluctuations, and business cycle position on the cost-benefit trade-off in the SMEs and manufacturing companies. However, the data was collected using a questionnaire. The main result is that changes in critical financial variables like ratings, news alerts and interest rates will shift former win–win circumstances for the supplier dependent on the business cycle into win–lose situations for the supplier. Overall, the reverse factoring results reveal sophisticated trade-offs, necessitating careful consideration in managerial decisions.

The main objective of this paper is to investigate the effect of accounting Fintech, Financial Technology Matching (FTM) and Supply Chain Management (SCM) in Jordanian manufacturing corporations. A questionnaire was created in order to meet the goal of this article to collect the data related to the financial technology and supply chain management and 850 questionnaires out of 1300 distributed questionnaires were collected from respondents, working in Jordanian manufacturing corporations. Linkways hypothesis testing indicates that financial technology and company size had a positive effect on the management of supply chain towards adoption of fintech. In addition, the results also found that integrated supply chain management strategy and environmental uncertainty are significantly affecting the adoption of fintech for supply chain management. However, supply chain optimization uses technologies and resources such as blockchain, artificial intelligence, and Internet of things in the best possible way to improve the efficiency and performance of a supply network.

This study aimed to examine the relationship between corporate social responsibility accounting (CSRA) and supply chain management (SCM). A survey of 375 employees from Jordanian businesses was used to gather primary data. For the data collection method, a questionnaire was used. SPSS version 25 was used to conduct descriptive statistical analysis. The results indicate that there is a statistically significant relationship at a significant level (α≤0.05) between the domains of corporate social responsibility accounting (CSRA) including human resource development HRD, Natural resources development NRD, improve quality product IQP, improve quality service IQS and supply chain management (SCM).

Blockchain is a new boom for the use of the Internet and will change the way in accounting and auditing as well as management accounting (MA); Blockchain as the biggest evidence of the growing use of this technology in the accounting field, its use leads to lower costs in the long run, avoiding human errors and controlling manipulation and fraud through immediate control of information and enhancing its integrity. However, this paper aims to investigate the impact of management accounting and Blockchain technology characteristics on supply chain efficiency in Jordanian Manufacturing Companies (JMC). Besides, the descriptive approach was conducted using the survey, 258 respondents were included in the survey from JMC. The results indicated that the characteristics of Blockchain technology and MA has a positive and significant impact on the efficiency of supply chains in JMC. However, this paper contributes to identifying the characteristics of Blockchain as well as management accounting methods and their role in increasing the efficiency of supply chains; to survive and continue in different business environments.

In the backdrop of several recent accounting crises, internal auditing has emerged as a major force in supporting effective controls and risk management. Therefore, internal auditing of the supply chain management performance is one of the strongest and quickest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study was to examine the role of internal audit in improving supply chain management in shipping companies, the questionnaire was used to suit the nature of this study. Also, the survey included 167 participants of these companies. The results indicated a statistically significant relationship between the internal audit (independence and objectivity of internal audit, efficiency of internal audit and internal audit quality) and supply chain management in shipping companies.