This study investigates the role of artificial intelligence (AI) adoption in developing e-marketing strategies and enhancing return on investment (ROI) in Jordanian businesses. By analyzing responses from 300 business professionals, the study applies structural equation modeling to test eight hypotheses examining both direct and indirect relationships among AI adoption, e-marketing strategy development, customer engagement, and ROI. The results reveal that AI adoption significantly influences the development of e-marketing strategies and enhances customer engagement, which in turn directly contributes to improved ROI. Furthermore, customer engagement was found to play a mediating role between AI adoption and ROI, as well as between e-marketing strategies and ROI. These findings underscore the importance of leveraging AI not only to optimize marketing strategies but also to foster deeper customer interactions that drive financial performance. The study provides valuable insights for business leaders seeking to implement AI technologies effectively in their digital marketing efforts to maximize business outcomes.

The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jordan to gather data, which was subsequently analyzed employing SEM. The findings of the research indicate that there are substantial relationships between accounting staff qualifications and management accounting practices. Results indicate that modern management accounting practices could help public sector practitioners enhance performance and promote organizational change. The investigation offers concrete insight into the public sector's uptake of management accounting practices. The research conducted offers a field study of the impact of implementing a suite of management accounting practices in the public sector.