This paper investigates the effect of Strategic Management Accounting (SMA) and Business Analytics (BA) on Sustainable Competitive Advantage (SCA). Moreover, it examines the mediating effect of Dynamic Capabilities (DY) and the moderating effect of Competition Intensity (CI) on direct relationships. The study used the survey method to collect data from listed companies in the Amman Stock Exchange, and the hypotheses were tested using Partial-Least Squares-Structural Equation Modelling. Based on the findings, DC mediates the relationship between SMA and SCA as well as BA and SCA. CI moderate only the relationships between SMA and SCA. The study findings can be used as directions by management, policymakers and researchers to comprehend the positive influence of SMA, BA and DC on SCA.

This study evaluates the impact of project procurement strategies on supply chain efficiency in the Jordanian construction industry, with vendor relationship management as a mediating variable. The target population was the 25000 construction industry specialists in Jordan. According to purposeful sampling technique and more specifically, stratified random sampling, 454 subjects were asked to complete questionnaires. Partial least squares structural equation modeling was employed for the analysis of data for the test of the hypotheses. This research also revealed that the project procurement strategies which are Just-In-Time, Multiple Sourcing, and Single Sourcing have positive impacts with a statistical significance to the supply chain efficiency dimensions of Demand Forecasting, Supply Chain Integration and Collaboration and Communication. Vendor relationship management was also a partial mediator to these relations. These implications can be summed up for the construction firms and policymakers in Jordan to understand how strategic procurement approach and proper relations with the vendors can improve the performance of the supply chain. This work aims to benefit the academia as it fills a gap in the existing literature by analysing the relationship between procurement strategies, its actors (vendors), and supply chain performance within a developing country environment. The analysis with the help of PLS-SEM enables us to look at both the direct and the indirect effects in such relationships.

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 paper presents a fresh empirical approach for clarifying the impact of Jordan's most prevalent forms of ownership on the link between the “fair value (FV)” model share of assets and auditing costs. Using information gathered from 105 Jordanian financial listed companies spanning 2005 to 2018, ordinary least squares regression is applied in this paper. While financial institution ownership variables cause the opposite to be observed, family ownership decreases the link among the share of assets at FV and audit expenses. Family ownership results in decreased auditing costs paid only for “Level 1” assets; conversely, the extremely uncertain FV assets “Level 2 & 3” show the opposite. Financial institutional ownership demonstrates that auditing FV Level 1 leads to higher auditing costs. When relating FV Levels 2 and 3, the moderating effect of financial institutional ownership was significantly negative. No significant moderating effect of government ownership is confirmed. The inconclusive and limited empirical explanation of audit costs resulting from the FV model from a Western setting motivates our investigation. This study is considered as a unique study as it takes into account the most prevalent types of ownership in the Jordanian context in the FV studies reviewing auditees in Jordan. New evidence is generated by documenting audit characteristics of Jordan, a developing country, and its institutional environment and compliance with the FV model. The results are useful to regulators and policymakers in regulating the auditing profession and resolving FV audit-related conflicts and issues.

The rapid advancement of technology has substantially impacted numerous sectors, including the banking industry. It is now apparent that the banking industry is affected by the innovative role that the Internet of Things (IoT) plays, which affects a multitude of operations and services. This study uses a quantitative approach and PLS-SEM to investigate the widespread impact of Internet of Things (IoT) technology on the Excel Performance of Islamic Banks in the UAE. The study integrates the Resource-Based View (RBV), Islamic Banking Theories, and Fraud Triangle Theory to create a complete framework. The research's reliability is supported by a sample of 407 replies from 504 participants. The findings strongly support the hypotheses that IoT integration improves Islamic banking performance in the UAE, such as data analytics, customer service, automation systems, fraud detection capabilities, and asset-backed finance, while aligning with Sharia Principles and improving risk-sharing mechanisms. However, the influence of IoT on escalating fraudulent activities and hence negatively impacting performance was not proven. The study emphasizes the importance of IoT in improving operational efficiency and customer satisfaction in Islamic banks in the UAE.

The global investment landscape has undergone a paradigm shift, focusing on Environmental, Social, and Governance (ESG) factors as the major determinants of financial sustainability in investment decisions worldwide. This study uses predictive modeling to analyze the complex link between ESG variables and investment decisions. Focusing on three key sectors: IT, FMCG, and BFS, the study adopts a predictive modeling approach, recognizing the distinct characteristics and challenges within each sector. The information depends on the data obtained from different places like ESG details, and previous financial performance pointers – EBITDA, EPS, ROE, and P/E for 2018 to 2022, inclusive of general investor behavior. We can do this by working with relevant sources of data together with machine learning methods which show what happens in the Indian market in terms of ESG influencing the market thus leading to sustainable investment outcomes. This article seeks to comprehend why investors may favor sustainability as opposed to their conventional monetary units.

This study was, therefore, set to achieve the following objective: to explore the impact of social media on consumers’ buying decisions. The current research was conducted on online consumers through luxury perfume brands' websites. The phenomenon of online sales has recently spread in Saudi Arabia, where the authorized number of those stores reached 1,800 sites at the end of 2021. The target population was online purchasing consumers from luxury perfume sellers. The appropriate sample size in unlimited populations is 385 responses. The research hypotheses were tested using the SEM (Structural Equation Modeling) method, which allows for the evaluation of the degree of dependence of consumers buying decisions on social media marketing. The results of the study demonstrated that social media marketing influences the consumer purchasing decision process. The outcome can be credited to the effectiveness of marketing efforts in the chosen retail via social media.

This study aims at exploring the effect of four elements of an integrated marketing mix. The mix consists of both elements of the 4Ps and SIVA marketing models. These elements are product-solution, promotion-information, place-access, and price-value. A questionnaire was used to collect the required data from a sample of retailing market customers in Saudi Arabia. The total number of the questionnaires used in data analysis was 378. The study found that product-solution and place-access from customers’ perspective had significant effects on customer retention. On the other hand, price-value had a negative significant effect on customer retention, while promotion-information had no effect on customer retention. Hence, companies are called for considering products as solutions, promotion as a source of information for customers, place as an access point for such a solution, and price must be appropriate to the value that the customer gets.

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.

The purpose of this research was to analyze the increased performance improvement in the supply chain related to the energy and utilities sector of Jordan through cloud computing, also mediated by knowledge sharing. 150 respondents were analyzed. Research suggests that there was a strong positive relationship between cloud computing and supply chain performance. In addition, cloud computing had a strong and positive correlation with the practice of knowledge sharing. The result indicates that companies with a culture of knowledge sharing among employees were more likely to incorporate the use of cloud computing. The study also indicates that cloud computing adoption had enhanced supply chain performance in the utility and energy sector within Jordan. Therefore, the study also finds that there was a strong and positive relationship between knowledge sharing and well overall performance of supply chain activities. This points to the role that knowledge-sharing practices play in improving the performance of the supply chain within Jordanian utilities and energy sectors. Furthermore, the findings of the mediation study provide strong evidence in support of our hypothesis that knowledge sharing plays a major role as a mediator relating to the relationship between cloud computing adoption and supply chain performance. The observed mediation effect suggests that the positive impact of cloud computing implementation on supply chain performance can be attributed to some extent to its facilitating knowledge exchange practices. However, this research improves the understanding of relationships among cloud computing adoption implementations and information structure flow as well as supply chain performance within Utilities These results emphasize the importance of cloud technologies as information drivers that would lead to enhanced performance in terms of supply chain operations. These are insights that can be used by organizations and businesses aiming at improving their competitiveness and efficiency levels in these sectors.