The main objective of this paper is to investigate the effect of affective and cognitive trust in bank advertising toward its potential customers. An advertising experiment was conducted by creating two bank advertisements focusing on affective and cognitive trust in bank advertising. SEM analysis is conducted with a sample of 254 customers who banked with the Central Bank of Ghana using STATA 14.1. Results showed that customers of a bank are more drawn to affective advertising than cognitive advertising. Results also showed that cognitive trust is a stronger predictor of anticipation towards future interactions with a bank than affective trust. Uncertainty and commitment had insignificant relationships with affective trust. Cognitive trust had a positive relationship with commitment, while affective trust had no significant relationship with commitment. Managerial implications and future research of the findings are discussed.

The use of e-procurement aids organisations in reducing business costs, broadening their market access and simplifying purchasing processes. However, in Jordan, only 27.6% of firms utilise e-procurement systems. Hence, the usage of e-procurement systems by Jordanian firms is still in its infancy. In this work, the technology, organisation and environment (TOE) factors affecting the use of e-procurement systems by large firms in Jordan were investigated. Previous studies have reported inconsistent findings with regard to the antecedent factors that may affect e-procurement usage. Therefore, this work aimed to determine the factors related to e-procurement usage and whether or not top management support moderates the relationship between TOE factors and e-procurement usage. Results revealed that all TOE factors used in this study influenced the e-procurement usage of the firms. Moreover, the moderating role of top management support was found to be positively related to relative advantages and organisational readiness and negatively related to complexity.

In this globalized world, every company is struggling to sustain and improve its performance. This study investigated the role of formal strategic planning on organizational performance. Moreover, this relation is explored further with the moderation of stakeholders’ involvement. The empirical data were collected from 220 chief executives or general managers of manufacturing companies using a questionnaire survey. AMOS software was used to analyze the collected data. Structural equation modeling (SEM) was conducted to test the hypothesis, and moderation was investigated using a slop test. The results of the study revealed that formal strategic planning could enhance the performance of the organization. Furthermore, the results highlighted that stakeholder's involvement could strengthen the relationship between formal strategic planning and organizational performance. Previous studies have highlighted the importance of overall strategic management in enhancing an organization's performance. The research also revealed that performance was affected mainly by formal strategic planning and stakeholder involvement. The study used manufacturing companies in Jordan. Moreover, the data was collected from 220 respondents. Therefore, future studies should be conducted from any other country's perspective and use a larger sample size. This study has used moderation of stakeholder's involvement to get more specific results. Future studies should use organizational culture as a moderating variable.

The recent study aims to examine the impact of transformational leadership on government employees’ job satisfaction in Jordan. The researchers selected a sample of n= 52 Human Resource employees from public sector organization by using a convenient sampling method. Structural equational modeling also helped to validate the proposed relationship between study variables. Findings revealed a strong positive relationship between transformational leadership and job satisfaction among the HR employees. As found, despite Covid-19, transformational leaders help employees work effectively and increase employee’s job satisfaction and organizational commitment. By keeping in view, the results of the present investigation consider transformational leadership as highly capable tool for dealing with organizational crisis and management. The researchers therefore suggest further studies to illustrate the role of leadership in strategically following administrative procedures during major social and health crisis situations.

Current study aims to examine the relationship between knowledge management and performance excellence through the effect of knowledge management (KM) on technological vigilance within pharmaceutical manufacturing organizations in Jordan. Depending on quantitative approach, 270 questionnaires were distributed among employees and leaders of 49 pharmaceutical manufacturing organizations in Jordan to examine the effect of KM and its chosen variables, Organizational Culture, Leadership, Organizational Processes, Organization's Politics and Strategies, on delivering organization to performance excellence through the mediating role of technological vigilance. Results of the study indicate a positive influence of KM on delivering organization to excellence; this influence was attributed to mainly leadership as the basic driver. The results also indicate that technological vigilance mediates the relationship between knowledge management and delivering the organization to the state of performance excellence. Moreover, the study results indicate that KM enhances the organization's ability to retain and improve organizational performance and helps deliver it to excellence based on experience and knowledge. Knowledge management allows the institution to define the required knowledge, document, develop, share, apply and evaluate this knowledge and it is an approach for excellent performance. Study recommends increasing efforts towards providing the requirements of applying knowledge management, and the need for organizational structures to be horizontal and flexible, and there must be conscious and eager leadership to apply knowledge management and encourage the exchange of information, and the need for organizational culture to be conducive to the application of knowledge.

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.

The aim of this study is to explore the impact of intellectual capital on the achievement of competitive advantage in organizations. It also aims to explore the mediating impact of innovation on the relationship between intellectual capital and the achievement of competitive advantage. To meet the study’s goals, the researchers reviewed the relevant literature. The researchers also provide definitions for intellectual capital and innovation. They also identified the dimensions of intellectual capital (i.e. structural, human and relational capital). The study identified the types of innovation (incremental and radical innovation) and found that intellectual capital significantly influences on the achievement of competitive advantage. Moreover, the study found that innovation has a mediating influence on the relationship between intellectual capital and the achievement of a competitive advantage.

This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

The preservation of business operations during and post the COVID-19 pandemic has emerged as a significant challenge for many enterprises. This research focuses on identifying the critical factors that influence the effective management of business continuity, based on lessons learned from the post-pandemic era. The primary objective of the investigation was to understand the impact of performance adaptability, innovation, talent preservation, and the implementation of a proactive, forward-thinking strategy on business continuity management. Furthermore, the study delves into the mediating role of strategic agility in these relationships. The study gathered data from personnel within the tourism sector of Jordan's prestigious Golden Triangle, which includes Petra, Wadi Rum, and Aqaba. The research utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyze the structural model and to investigate the propositions outlined. The findings indicated that performance adaptability, innovation, talent preservation, strategic agility, and a proactive strategy positively impact business continuity management. Moreover, strategic agility was found to moderate the relationship between performance adaptability, innovation, talent preservation, and a proactive strategy, thereby enhancing business continuity management. These research outcomes offer insightful implications for managerial personnel within hotels and tourism companies, acting as a comprehensive guide for improving their business continuity management in the post-pandemic world.

Big data analytics capabilities have piqued the curiosity of academics and practitioners in recent years. However, there has been little research conducted on the effects of these capabilities on supply chain sustainability, particularly in emerging economies. To address this gap, this article attempted to investigate the impact of big data analytics capabilities on the supply chain sustainability of Jordan's hospitality industry using quantitative data derived from 512 managers in senior and middle levels of hotels listed in Jordan Hotels Association (JHA). Structural Equation Modelling (SEM) was conducted for hypothesis evaluation. The research findings proved that the dimensions of big data analytics capabilities, which were infrastructure flexibility, management capabilities, and personnel capabilities, had a significant positive role in enhancing supply chain sustainability. Therefore, the research provided a series of recommendations for managers in these hotels, the most important of which was allocating significant investments in modern data-collecting technologies to record key changes across the supply chain, including manufacturing, transportation, and distribution.