This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities and firm competitiveness. The findings also confirm a positive link between innovation capabilities and SME competitiveness. Most critically, innovation capabilities were found to significantly mediate the relationship between management accounting information system usage and competitiveness. The paper contributes by providing novel empirical evidence on the direct and indirect strategic impacts of management accounting adoption on vital performance outcomes like innovation and competitiveness specifically for the underexplored context of SMEs in developing Arab economies. The firm-level findings encourage Jordanian SME managers and policymakers to prioritize building accounting and innovation capacities in tandem rather than solo to amplify competitiveness and long-run sustainability of this vital economic sector. The cross-sectional survey design limits determining causality. Additionally, subjective biases may arise from single respondents. Generalizability beyond Jordan requires further cultural and economic boundary testing.

This study investigates the relationship between Human Resource Management Practices (HRMP) and Financial Performance in the Jordanian Banking Sector, with a particular focus on the moderating effect of Organizational Culture. Employing a quantitative research approach, data was collected through surveys distributed among 353 employees in the Jordanian Banking Sector using a structured questionnaire. Random sampling was adopted as the sampling method. The findings from a partial least square structural path analysis reveal significant positive relationships between HRM practices (Employees Training, Incentives, Recruitment, Decentralization, and Job Security) and Financial Performance. Notably, Decentralization emerges as the strongest positive influencer, while Job Security exhibits a negative association with Financial Performance. Furthermore, the results from moderation analysis indicate significant interaction effects between Organizational Culture and various factors on Financial Performance in particular, the relationship with Employees Training, Incentives and Decentralization is positive toward Financial Performance that concludes a significant organizational culture increases HRM practices effects on financial results. On the other hand, allocation of job security dampens Financial Performance that suggests instead a healthy firm culture may neutralize over and above what is gained from guaranteeing employee job. On the other hand, in nonreciprocal interactions such as Organizational Culture and Recruitment does not substantially influence Firm’s financial performance; this implies that culturally organizational may play an insignificant moderating role between recruitment practices than to firm outcomes. These research findings further elaborate the intricate relation in between HRM practices, Organizational Culture and Financial Performance through Jordanian Banking Sector. This study is vital and important to both researchers for the argument that this paper has advanced above all, as well as managers in practice who should do their best at creating such a positive organizational culture which will enable HRM practices becoming more effective., thereby leading to better financial performance of banking organizations.

The research paper investigates the relationship between financial technology (FinTech) adoption, financial satisfaction, and financial performance among consumers in Jordan. The study uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze data collected from a sample of 500 SMEs in Jordan. The results of the study suggest that FinTech adoption positively affects financial performance, while financial satisfaction mediates the relationship between FinTech adoption and financial performance. The study also found that financial satisfaction has a significant impact on financial performance, suggesting that customers who are satisfied with their financial situation are more likely to achieve better financial performance. In conclusion, the study provides valuable insights into the role of financial satisfaction as a mediator in the relationship between FinTech adoption and financial performance, highlighting the importance of understanding the factors that influence customer satisfaction and the adoption of FinTech services in the financial industry. These findings have implications for financial service providers and policymakers in Jordan, as well as in other countries with similar economic and social conditions, where the adoption of FinTech is rapidly increasing.

This study investigates the relationship between business intelligence adoption (Business Intelligence (BI), Data Analysis and Reporting (DAR), Business Process Integration (BPI), and Continuous Improvement and Innovation (CII)) and marketing effectiveness in the Jordanian telecom industry. It specifically examines the mediating role of customer satisfaction in this relationship. A survey design method using the cross-sectional survey was utilized during the research process, involving quantification. The data was collected from 285 employees across the Jordanian telecom sector via electronic response forms. As the analysis's method, the partial least squares structural equation modeling (PLS-SEM) was utilized. The results, which showed BI, DAR and CII to have a positive direct effect on marketing effectiveness, whilst BPI displayed a negative direct impact, were compelling. But clear signs of positive influence on CS by the four dimensions of BI (BI, DAR, BPI, and CII) have also been observed, and this result has been proved to be a mediator between them and business effectiveness. The above study is a source of invaluable learning for the managers of telecom companies in Jordan is a tool that managers in the Jordanian telecom industry will greatly benefit from in the sense that it brings out all the importance of integrating BI, DAR, BPI, and CII practices that emphasize high quality customer service. By properly utilizing these assets and up-to-the-market, companies can improve the effectiveness of marketing and the whole organizational efficiency. The study enhances the existing theory of the interrelationships between the adoption of business intelligence, customer satisfaction, and marketing power which can be viewed from both resource-based view (RBV) theory and expectation-based theory (EDT). It affirms an idea that the RBV was rooted in that when organizational assets are valuable, firms have a competitive advantage and better performance. Also, an EDT states that customer satisfaction increases if the expectations of customers are met. Innovation - The essay is innovative and takes an original angle to explore the multifaceted interconnectivity among business intelligence adoption, customer satisfaction, and marketing effectiveness in the framework of the Jordanian telecom industry. It highlights the steps to customer satisfaction problem solutions and the caution comes with process integration efforts, hence, helping to arrive at a full comprehension of the aspirations for organizational performance in the field.

Research has shown the effect of student engagement, teacher leadership, and curriculum on the effectiveness of the use of learning technologies and the online learning environment. The study included a total of 382 samples that included both teachers and students. Survey respondents are qualified teachers with at least 10 years of teaching experience, as determined through sampling. Participants responded to a study questionnaire that was used to collect data. Data were collected using Smart PLS software, which included validity and reliability assessments and hypothesis tests. The results of the study indicated that the dissemination of learning technology is directly affected by teacher leadership and student participation, which affects its effectiveness. Instructor leadership, student engagement, and successful use of learning technologies directly impact the online learning environment. The use of learning technology is influenced by teacher leadership, curriculum, and student engagement, which ultimately impacts the online learning environment. This study suggests two main results. To enhance the efficiency of learning technology deployment, the focus of public policy should be on enhancing teacher leadership and student performance. Moreover, enhancing the efficient use of learning technology is a critical policy goal to improve the quality of the online learning environment. Students and teachers with enhanced skills should collaborate to share their technological learning materials and management practices to improve students' online learning experiences. Subsequently, modifications were made to the curriculum and there was an increase in teacher leadership.