The research investigates the link between technology, organization, and environment, and the uptake of artificial intelligence among SMEs in Jordan. The objective is to get a deeper understanding of the factors that promote or hinder enterprises' use of artificial intelligence during the recruitment of leaders. A total of 295 participants, who were owners or managers in several SME sectors, manufacturing, including services, construction, and agriculture, were selected via judgmental sampling. Data collection was conducted utilizing a survey instrument, and the collected data was processed employing Smart PLS. The findings demonstrated a substantial correlation between attitude toward artificial intelligence uptake and factors such as relative advantage, complexity, top management commitment, and organizational preparedness. Nevertheless, factors like competitive pressure, external assistance, a favorable regulatory environment, compatibility, and staff flexibility do not significantly influence the attitude toward the uptake of artificial intelligence. In summary, these findings provide valuable insights for decision-making and resource distribution. They underscore the significance of factors such as relative advantage, complexity, top management commitment, and organizational readiness in achieving goals in the field of artificial intelligence. Additionally, they identify areas where efforts may not result in significant effects. The practical ramifications and future study paths are emphasized according to current technological needs.

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.

The present research endeavors to comprehend the determinants that impact the inclination to utilize financial technology within the context of Islamic banking clientele. The study undertakes an examination of various determinants that may exert an influence on the consumer's intention. These determinants encompass financial risk, legal risk, security risk, operational risk, consumer innovativeness, perceived ease of use, and perceived usefulness. The technology acceptance model is employed as the theoretical framework for the research. The requisite data for hypothesis testing is collected through the administration of an online survey to consumers of Islamic banks who possess a high degree of adaptability and proficiency in utilizing financial technology. The study employs the methodology of structural equation modelling with partial least squares to assess the proposed relationships among a sample of 399 participants. The results indicate that the acceptance of Islamic Financial technology services is contingent upon the perceived ease of use, perceived usefulness, and consumer innovativeness. In contrast, it is observed that various other factors, namely financial risk, legal risk, security risk, and operational risk, do not hold significant sway in shaping the level of acceptance of Islamic Financial technology among users of Islamic banking services. The concept of Technology Acceptance Model (TAM) is expanded within the realm of Islamic financial technology, and it is utilized to examine the impact of a novel factor, specifically consumer innovativeness. The untested nature of consumer innovativeness makes this paper a valuable resource for policymakers, academics, and researchers in the future.