Discovering the marketers and advertisers’ knowledge provides an ability to present a well understanding of how value could be created. The main purpose of this research is to identify the factors influencing the marketers and advertisers’ co-creation value in mobile applications setting in Jordan through applying several information systems theories. Structural Equation Model (SEM) was used for data analysis and hypothesis testing. The convenience method was also approached to determine the sample size and data collection method. The result of the recent study confirms that extended Technology Acceptance Model (TAM) and eTailQ model provide a capability to determine, increase, or generate the marketers and advertisers value using Open-Sooq app in Jordan. Finally, the current research had some theoretical and practical implications, limitations, and future orientation studies that were discussed in their specific parts.

The main aim of the current study is to assess the relationship between knowledge management (KM) capabilities and organizational performance (OP) in developed nations. In addition, this study also aims to assess the moderating influence of transformational leadership (TL) between KM infrastructure (KMCI) and organizational performance (OP) of the Jordanian service and tourism sectors. In this study, it’s suggested that KMCI and its components will directly affect OP. In addition, it’s expected that TL moderates the relation between study variables. Purposive sampling was used to gather data from the service and tourism sectors in Jordan, as it is the population of this study. Partial Least Squares was used to analyze the data. The findings indicate that KMCI and its components significantly affect OP. TL moderated the effect of KMCI on OP. It is advised for decision-makers to concentrate on KMCI, create the proper culture and organizational structure, and improve its technologies to support the growth of KM activities in Jordanian service and tourism sectors.

This paper aims to explore the influence of Accounting Information System (AIS) success or effectiveness factors namely system quality, information quality, service quality and training quality on the organizational benefits of listed Jordanian firms using a DeLone and McLean Information System (IS) success model. To achieve the purpose of this research, the collected data of 117 Chief Finance Officer (CFO) who are operating in the listed Jordanian firms that had already implemented AIS was analyzed via Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the research model. The results show that information quality, service quality and training quality had positive and a significant contribution on the organizational benefits. However, system quality did not have any significant impact on the organi-zational benefits in context of this research. Lastly, the implications of these results for both researchers and practitioners were discussed at the end of this paper.

The recent progress of Financial Information System (FIS) has significantly affected businesses’ sustainable production process. Businesses generally employ FIS to automate their operational procedures and increase their corporate efficiencies through improvement in output quality and sustainability. The performance of FIS has been attributed to its key success criteria. Accordingly, this study examined antecedents of FIS intention to use among Small and Medium-Size Enterprises (SMEs) in Jordan at individual level, with specific focus on the acceptance and use of FIS among accounting department employees. Based on 436 respondents from Jordanian SMEs, results showed an impact of COVID-19 risk, trust, performance expectancy, and perceived severity on the intention to use FIS, whereas effort expectancy and perceived vulnerability showed no impact on the intention to use FIS among Jordanian SMEs.

The present study attempted to determine the elements affecting users' opinions about using electronic auctions in Jordan. The study's target audience was Jordanian university students. We randomly selected 600 students from three public universities in Jordan after 600 users from each of the three universities responded to the surveys. The primary data for this study were gathered using a specially created questionnaire that was based on earlier research. SEM software (smart PLS 4.0.8.3) was employed in the evaluation of data. This study looked into the factors that led Jordanians to use electronic auctions and found four indirect significant relationships and ten direct significant relationships. First, user attitudes and independent variables (usefulness, awareness, ease of use, and techno trust) are directly significant antecedents of utilizing e-auctions in Jordan. The use of e-auctions is related to the independent variable in five direct and significant ways: usefulness, awareness, ease of use, digital divide, and techno trust. Thirdly, there are direct and statistically significant correlations between user attitudes and the independent variables (usefulness, awareness, ease of use, and techno trust). Fourthly, there appears to be a clear and significant link between user attitudes and the intention to use e-auctions. Fifth, there are four mediated meaningful indirect correlations between the intention to use e-auctions and the independent variable. The findings of the current study are based on a number of factors that affect the demand for e-commerce in Jordan. They also include some recommendations for academics and decision-makers in e-marketing affairs. The current study also contributes in identifying challenges and suggestions that would overcome obstacles related to shopping operations through e-auctions. The factors examined in this study have been the subject of prior research. The data gathered in this study are valuable to Jordanian decision-makers and web developers, as the data can be used to create efficient policies and strategies to launch work on electronic auction platforms.

This study aimed to investigate the mediating effect of information technology on the relationship between internal control system's costs and enhancing confidence in the quality of accounting information in banks working in Jordan. To achieve the objectives of the study, the researchers designed a 56-items questionnaire and 200 versions of this questionnaire were distributed on a random sample from the study population represented by all employees of the internal control departments in banks operating in Jordan, and 152 questionnaires were retrieved, and 4 questionnaires were excluded because they were not valid for analysis so, the valid questionnaires for analysis were 148 questionnaires. Effect was assessed using the Multiple Regression Analysis and after the appropriate statistical treatment, the study concluded with a group of results the most important among which that there was a mediating effect of information technology on the relationship between internal control system's costs and increasing confidence in accounting information in banks working in Jordan in terms of internal control environment costs, internal control activities' costs, internal risk assessment's costs, internal monitoring and follow-up costs, information and internal communication costs among banks working in Jordan that use internal control systems. In light of the results revealed, the researchers recommended the need for implementing internal control systems within certain cost limits in banks because of their significant role in increasing confidence in accounting information through the aforementioned variables.

This paper investigated the impact of corporate governance on enhancing the financial performance of industrial companies. The sample of the research consisted of 55 industrial companies listed at the Amman Stock Exchange (ASE) during the period 2014-2018. Data were collected from the firms' annual financial statements using content analysis approach. The results confirmed that the audit committee and ownership structure had positive and significant effects on two dimensions of financial performance. In view of research findings, the study recommends companies to raise some awareness about the importance of corporate governance, in addition to strengthening supervisory procedures by legislators.