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.

The research investigated the relationship among Key Performance Indicators (KPIs), risk assessment capabilities and value creation in service sector firms. The study also sought to examine the effect of KPI`s components on risk assessment & value capitalisation, and how they either facilitate or hinder implementation, monitoring and continuous improvement processes. In this context, a quantitative cross-sectional research design was applied using an online survey of shared middle and senior managers in service organizations. After filtering, the final version of segmented sample included a total of 215 respondents engaged in different service businesses. The analysis was determined using Partial Least Squares Structural Equation Modeling. The results showed that all components of KPIs have significant positive relationships with risk assessment and value improvement outcomes First, performance drivers were found to be the most significant predictor of both constructs. As such, the results show that both risk assessment and value improvement had a positive effect on implementation/monitoring processes which in turn enabled continuous improvements. Performance measurement, risk management and value creation in service organizations: A performance at-risk-based conceptual model. The results have numerous managerial, practical and policy implications for the service sector. This drives home the necessity of creating integrated KPI systems that include risk assessment and value improvement factors. In building on existing theory, the study is of substantial interest in that it provides empirical evidence for these organizational mechanisms related to service organizations. Resilient Organizations in the Service Sector picture of Resilience across Performance Management with KPIs, Risk Assessment and Value Creation strategies offering a comprehensive foundation for sustainable organizational success.

This study examined the perception of investors toward the factors of Artificial Intelligence (AI) that impact behavioral intention of AI adoption. TAM was used with the addition of three factors of subjective norms, trust in service and service provider, and training. Jordanian stock market investors with basic investment knowledge were selected as the study participants using a convenience sampling method. The analyzed data were obtained from 610 responses. Results demonstrated the significant impact of trust in service and subjective norms on AI. Attitudes, perceived ease of use and perceived usefulness showed statistical significance toward intention to use AI. Results also showed significant impact of training on perceived ease of use.