This study empirically investigates the influence of AI-enabled accounting intelligence (AIAI) on capital market performance (CMP) of publicly listed firms on the Amman Stock Exchange, examining the mediating roles of disclosure quality (DQ) and financial information comparability (FIC). This study used a balanced panel of 215 firms listed on the Amman stock exchange that operate in a number of sectors, including banking, financial services, technology, industrial, telecommunications, and energy, from 2017 to 2024 (resulting in 1,720 firm-year observations). We employ sophisticated econometric procedures and techniques such as pooled OLS, fixed-effects, and random-effects estimation, as well as several tests such as Hausman specification testing, Breusch-Pagan LM diagnostics, panel unit root tests, heteroskedasticity- and autocorrelation-robust inferences, stepwise mediation analysis with Sobel tests, and two-step system GMM estimation to address endogeneity concerns. The empirical findings document a positive and statistically significant association between AI-enabled accounting intelligence and capital market performance (β = 0.412, p < 0.01). Moreover, AIAI exerts a robust positive influence on disclosure quality (β = 0.487, p < 0.01) and financial information comparability (β = 0.453, p < 0.01), while both DQ (β = 0.318, p < 0.01) and FIC (β = 0.276, p < 0.01) significantly enhance CMP. Mediation tests confirm that disclosure quality and financial information comparability partially mediate the AIAI–CMP nexus, with Sobel z-statistics of 6.142 and 5.873, respectively. The results remain robust after lagged specifications, alternative dependent variables, and GMM estimation. Drawing on information asymmetry, agency, signaling, efficient market, and resource-based view theories, the study contributes to the emerging discourse on digital accounting transformation by demonstrating that AI-driven accounting infrastructures function as strategic intangible resources that lower informational frictions, strengthen reporting credibility, and ultimately translate into superior valuation outcomes in capital markets.

This study examines the role of artificial intelligence and blockchain adoption in enhancing sustainable financial performance among Jordanian financial institutions (FIs). Based on the resource-based view, the study explores the mediating role of data analytics capability through predictive analytics, intelligent data processing, and data-driven decision-making processes. A deductive quantitative approach employed and data were collected using structured questionnaires distributed to employees working in Jordanian commercial and Islamic FIs. A total of 300 valid responses were analyzed using partial least squares structural equation modeling (PLS-SEM). The results of this study reveal that artificial intelligence (AI) and blockchain adoption positively and significantly influenced sustainable financial performance through improving operational efficiency, transaction transparency, intelligent financial decision-making, and institutional adaptability. The results also confirm that data analytics capability played a significant mediating role between AI, blockchain adoption, and sustainable financial performance. FIs with stronger analytical capabilities were better able to transform technological investments into strategic financial outcomes, thereby improving financial resilience, organizational efficiency, and long-term sustainability. The study is limited to Jordanian FIs, which may restrict the generalizability of the findings. In addition, the cross-sectional design does not allow examination of long-term technological changes. Future studies may utilize longitudinal approaches, cross-country samples, and additional technological dimensions, including cloud computing integration, analytics, and intelligent automation systems. The study contributes to the growing literature on digital finance by emphasizing AI, blockchain adoption, and data analytics capability as strategic organizational resources that strengthen sustainable financial performance within emerging digital financial ecosystems.

This paper will look at how cybersecurity as a strategic organizational asset will contribute to the adoption of FinTech in Jordanian financial institutions in the rapidly changing atmosphere of digital transformation. Based on the Resource-Based View (RBV), the study examines the role of cybersecurity assets embodied in the detect, protect and recover processes in ensuring secure and sustainable FinTech integration. The research also assesses the modulating capacity of digital transformation in enhancing the association between cybersecurity features and the adoption of FinTech. The deductive approach was used to adopt a quantitative research design. The sample was sampled using structured questionnaires that were administered to the employees who worked in the Jordanian commercial and Islamic financial institutions. Three hundred valid responses were examined with the help of the Partial Least Squares Structural Equation Modeling (PLS-SEM), to evaluate the suggested associations among the research constructs. The results indicate that cybersecurity capabilities have a positive and significant impact on the adoption of FinTech through increasing customer trust, decreasing the vulnerability of the operations, facilitating safe digital transactions and institutional preparedness to financial innovation. The findings also reveal that digital transformation has a strong moderate impact on the correlation between cybersecurity and the adoption of FinTech. Banks that have greater digital transformation practices are better placed to align cybersecurity infrastructure with modern financial technologies, thus enhancing operational efficiency, system dependability and strategic flexibility. The research is also restricted to financial organizations in Jordan, and this could have implications on the applicability of the results in other geographical and institutional contexts. The cross-sectional type of study also does not provide an opportunity to observe changes over time. Future studies can utilize longitudinal studies, cross-country samples and other cybersecurity aspects such as artificial intelligence-based security mechanisms, blockchain security and predictive cyber threat analytics The research offers valuable experience to financial institutions, policymakers and technology managers by reiterating the strategic value of cybersecurity investment as a tool in ensuring successful adoption of FinTech. The enhancement of cybersecurity infrastructure and the digital transformation efforts can enhance institutional resilience, consumer trust and competitiveness in the digital financial ecosystem. This paper adds to the emerging body of the literature on the adoption of Fintech and cybersecurity by theorizing cybersecurity as a strategic asset but not a technical defense mechanism. It builds upon the RBV perspective by showing how the cybersecurity capabilities and digital transformation mutually define the adoption of FinTech in the context of an emerging-market financial environment.

The present study will assess how AI-based human resource management can influence digital transformation. It also examines the mediating factor of technological capability in this relationship and whether organizational agility reinforces the impact of AI-driven human resource management on digital transformation. This paper used quantitative research design, a cross-sectional survey of employees and leaders working in organizations that implement digital transformation initiatives. Data analysis was conducted using partial least squares structural equation modeling to test the direct, mediating, and moderating relationships among the study's constructs. The proposed framework evaluated the effects of AI-based human resource management practices on digital transformation, with technological capability as a mediator and organizational agility as a moderator. The results suggest that human resource management through AI has a positive, significant impact on digital transformation. The findings further reveal that technological capability partially mediates this relationship, meaning that organizations with stronger technological capabilities are better positioned to turn AI-based human resource practices into digital transformation outcomes. Moreover, the relationship is moderated to a considerable extent by organizational agility, indicating that the beneficial impact of AI-based human resource management on digital transformation increases with organizational agility. The results are informative to managers and decision-makers aiming to improve the outcomes of digital transformation through human resource innovation. To maximize transformation performance, organizations need to invest in AI-based human resource management systems, increase technological capacity, and develop organizational agility. The findings can assist companies in developing more flexible and technology-intensive HR policies that can underpin sustainable digital transformation. The research fills the current gap in the literature on AI-based human resource management and digital transformation by providing a novel conceptual framework that integrates the processes of mediation and moderation. It builds on existing knowledge by demonstrating that technological capability can explain the relationship between AI-based human resource management and digital transformation, and that organizational agility determines the strength of that relationship.

The purpose of this work is to consider how digital analytics capabilities can influence logistics agility in the pharmaceutical logistics industry, and the contribution of HR-related analytical capabilities to it. In particular, the research examines the role of HR Analytics Capability, Real-Time HR Analytics Capability, and HR Data Competency in enhancing digital analytics capabilities, ambidextrous capabilities, and logistics agility. It also looks at how digital analytics capabilities influence the ambidextrous capabilities and logistics agility. Although growing scholarly interest in analytics-based agility, little empirical focus on the human resource aspect of analytics in pharmaceutical logistics, especially in an emerging economy like Jordan, has been given. The research design was quantitative, survey research design. The sample comprised 204 managers and supervisors who work in pharmaceutical logistics and distribution companies in Jordan. Structural equation modelling was the method used to test the hypothesized research model, and to investigate the direct association between the research variables. The results suggest that HR Analytics Capability, Real-Time HR Analytics Capability and HR Data Competency contribute to digital analytics capabilities, ambidextrous capabilities, and logistics agility to a considerable degree. The findings also indicate that digital analytics capabilities positively influence ambidextrous capabilities, and logistics agility, and ambidextrous capabilities also have a strong positive impact on logistics agility. The results prove the point that analytical potential related to HR has a determinative role in enhancing the data-driven responsiveness and adaptability of the organization when it comes to logistics in pharmaceutical settings. This study presents empirical data that incorporating the HR aspect into analytics enhances logistics agility within pharmaceutical logistics companies. The study, which is based on the resource-based view and the dynamic capability view, shows that HR-related analytical capabilities act as strategic internal resources enhancing the digital analytics capability, ambidextrous capabilities, and agile logistics performance. The research contributes to the existing literature by underlining the importance of HR-enabled analytics in the highly regulated and disruption-sensitive environment and provides practical implications to pharmaceutical logistics companies that aim to enhance agility by developing more workforce-related analytical skills.

This research investigated how data privacy practices may impact reverse logistics in the automotive engineering sector, particularly by examining whether environmental efficiency plays a mediating role. This research uses the Resource-Based View (RBV) and Dynamic Capabilities Theory (DCT) to understand how data privacy-driven processes support environmental practices and reverse logistics optimization. Primary research is done through structured questionnaires of automotive engineering professionals. The partial least squares structural equation modeling (PLS-SEM) approach tested the relationships amongst data privacy, environmental efficiency, and reverse logistics. However, the results further clarify how key intermediate outcomes, after all, improved environmental efficiency, affected by robust data privacy practices, may enhance reverse logistics processes. The nexus of data privacy and environmental efficiency highlights the critical need to embed respect for private sector information into logistics strategies that achieve superior business performance and also protect corporate sustainability. The findings suggested that environmental consequences must be considered in the flexibility of data-privacy measures with important strategic implications for firms operating in a complex and more environmentally conscious market. This study makes a novel contribution to the extant literature by empirically detecting how environmental efficiency mediates data privacy practices and reverse logistics. These findings will be useful for industry practitioners to use data privacy to enable sustainable logistics management of business operations within automotive engineering.

This paper aims to explore the influence of digital supply chain flexibility in five-star Hotels on smart quality systems together with its mediating effect through sustainable procurement practices within KSA. The methodology used is quantitative, based on data collected from a sample of five-star Hotels in KSA. Based on the above findings, this study argues about an integral part of DSCF (Digital Supply Chain Flexibility), SP and SQS for adopting theoretical framework. In this study, partial least squares-structural equation modelling (PLS-SEM) was used to validate the hypotheses. Digital supply chain flexibility has a significant positive relationship with sustainable procurement practices and smart quality systems in five-star Hotels. This means that actions such as fostering sustainable procurement practices could act on the ability of digital supply chain flexibility to boost smart quality systems, which play a role in enhancing operational efficiency and service quality. This paper contributes to the examination of various strategies for digital supply chains with sustainable procurement practices and creative quality systems within the hospitality sector; particularly focusing on KSA. Although the research findings are constrained to five-star Hotels from KSA they offer important directions for future research in different hospitality settings. These results provide practical information for hotels managers and policymakers on how digital supply chain flexibility, and sustainable procurement practices combined would contribute to the high-quality service provision as well as operational resilience of five-star Hotels. While these lessons have been drawn from the KSA market, they are also relevant to other hospitality markets with hospitality markets worldwide. This is the first study to examine Mediating Role of Sustainable Procurement and Digital Supply Chain Flexibility Impact on Smart Quality Systems Study in Five-Star Hospitals in KSA.

The aim of this study is to investigate the influence of logistics and distribution processes on business process reengineering by adopting green innovation for sustainable transformation. Guided by the Resource-Based View (RBV), the study examines logistics and distribution processes in relation to business process reengineering (BPR), through green innovation adoption, towards achieving sustainability goals. Drawing on a conceptual framework based in supply chain management and BPR theories, the study uses Structural Equation Modeling-Partial Least Squares to analyze data collected from respondents within the target industries. The results show that streamlined logistics and distribution processes help to ensure the success of Green Innovation as part of BPR, strengthening the trend towards sustainable transformation. The study accentuates the importance of logistics management in enabling environmental stewardship and enhanced operational efficiency, providing some key ideas for improving both theoretical developments and future directions as well on practice ground to adopt sustainable supply chain trends.

This research study investigates the feasibility of applying supply chain finance (SCF) in both small and medium enterprises (SMEs) in the Jordanian marketplace. It focuses on patterns of collaboration, factors of adoption, and challenges, tracing the significance of custom-tailored SCFs that specifically involve technological restrictions and governmental complications. Applying a mixed methodology of interviews and AMOS analysis that aims at collecting reliable data from financial and inventory managers in Jordan, this research indicates that the most considerable elements in developing supply chain finance in Jordan are credibility and sustainability. Guaranteeing fair access to funds and contentious innovation has proven to be a complete policy. Moreover, the results conclude that balancing regulatory support is related to simplicity, collaboration, and endorsement of worldwide access to technology. For further research within the same domain, this research recommends developing a customized SCF program and emerging inclusive policies that can pave the way for future research as a comparative analysis of diverse businesses and the study of its permanent effect, devising the integration of technology strategies and mentoring the effectiveness of financial policies.

The purpose of the present paper was to explore whether total quality management (TQM) mediated the influence of market orientation (MO) on organizational performance (OP). The study was conducted using a quantitative way of investigation with the help of the survey instrument as the primary tool for data collection. Firm ICT managers completed the survey, and the data collected was used to explore the pathways proposed. After having been collected, the data were screened using the SPSS 26 version, and the hypothesized correlations were tested using the same data. The results indicate that both MO and TQM had significant impacts on OP. Such a connection was also impacted by the implementation of TQM. The information and communication technology (ICT) industry is popular among developing countries and is considered as one of the most employers and tools that fasten economic progress. The results provide new insights into the relationships and impacts of MO and TQM on organizational performance to owners/managers, practitioners, and academicians in the ICT sector. The owners and managers can serve as the guidelines to make better decisions in implementing MO with TQM standards to outperform in all aspects and sustain market competition. The owners and managers are advised to develop better strategies to adopt MO and TQM plans into more effective and performance-oriented approaches. This study is the first to do empirical research on the connections between overall quality management, market orientation, and organizational performance in the ICT sector of an Arab developing country.