The study aimed to identify the impact of Accounting Information Systems (AIS) reliability on enhancing the requirements of planning process at Jordanian Commercial Banks, and in order to achieve the objectives of the study the researcher implemented the descriptive analytical approach by reviewing the literature related to AIS and planning process requirements. Researcher also designed a questionnaire to target the executive managers, financial managers, and departments' heads at the (13) Jordanian commercial banks, where (145) questionnaires were distributed, recovered (122), and (118) of those were found to be valid for analysis. The study used the SPSS and the Multiple Regression test to reach the objectives of the study and test its hypotheses. The results indicate a major impact of AIS reliability on fostering the planning process requirements at the Jordanian commercial banks, and recommended the need of managements to focus on AIS to assist for the development of plans and policies related to the various activities, which may be practiced by management.

2-pyridyl [3H]-quinazolin-4-one derivatives fused or substituted with different oxygen or nitrogen heterocycle moieties as potential anti-tumor and anti-microbial agents were prepared, characterized and biologically screened. The synthesis process started from 5-bromo-2-[pyridin-4-ylcarbonyl]amino]benzoic acid which was converted to the crucial building block 6-Bromo-2-(pyridin-4-yl)quinazolin-4(3H)-one via two alternative routes. Compound 3 underwent halogenation reaction POCl3 and PCl5 to afford compound 6-Bromo-4-chloro-2-(pyridin-4-yl)quinazoline 4. The novel cyclized products 5a,b-10 were subsequently prepared. Some of the newly synthesized compounds 5a, 5b, 6, 7, 8, 9 and 10 were screened for their antiproliferative and antimicrobial activities against various eukaryotic and prokaryotic cells. Compound 9 showed selective antibacterial activity against Gram-positive bacteria S. aureus (IZ = 26 mm, MIC = 256 µg/ml) and may serve as a good candidate for further developmental studies.

This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.] was adopted to measure earnings management, and the model of Francis et al. (2004) [Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.] was adopted to measure income smoothing. In order to achieve the objectives of the study, the analytical quantitative approach was adopted. The study community consisted of the 57 industrial companies listed on the Amman Stock Exchange (ASE). As for the study sample, 36 companies were selected according to the target sample method in the period from 2008 to 2017. The results showed that there was a statistically significant impact of using the creative accounting methods on earnings per share in the industrial companies listed on the ASE, and there was an impact of practicing both earnings management and income smoothing on earnings per share in the industrial companies listed on the ASE. The results also showed that 27.8% of the industrial companies practiced earning management, while 47.2% of the industrial companies practiced income smoothing.

The objective of this research was to identify the role of empowerment in enhancing Safeway Company's performance in Jordan using structural equation model (SEM). The authors used a predictive-descriptive strategy to determine Safeway Company's levels of empowerment. To evaluate the role of empowerment and performance, a questionnaire was designed and circulated. The data were examined using means, standard deviations, and multiple linear regression analyses. Empowerment and its dimensions from the Safeway company workers’ viewpoint were ranked high in this survey. The performance level and its dimensions were also con-sidered high from the Safeway company workers’ perspective. Furthermore, the results suggest that both of the experienced groups showed significant differences regarding their empowerment's and performance per-spective, meaning that employees with less than five years of job experience were more likely to perceive em-powerment and performance, positively. In light of this result, the authors suggested the Safeway Company to increase and improve its performance to obtain customer satisfaction by encouraging employees to provide the company with feedback which improves the provided services to customers.

This study aimed to find out the impact of work-life balance on employee satisfaction in five-star hotels in Amman, Jordan based on a descriptive analytical approach. The questionnaire of the survey was designed and distributed to a sample of participants in order to collect the necessary data for this study and they were analyzed later through the SPSS V22 program. The study population was the hotel sector in Jordan, while the study sample included the five-star hotels in the capital, Amman, and the sampling unit included the employees of the middle and lower levels of management in the five-star hotels in Amman. The study showed a number of results, including the existence of a good level of work-life balance by employees in top manage-ment in the five-star hotels in Amman, as well as the high level of employee satisfaction within the sector. The study recommended the importance of the need to identify the concept of work-life balance and understand the relationship to achieve better satisfaction for the employees. The study also recommended future studies to determine the effect of work-life balance on the employee satisfaction in different sectors in Jordan.

In this paper, the microfinance services are evaluated in the context of small-scale businesses in Jordan. The aim of this study is to emphasize on the importance of factors related to micro-finance as it helps in enhancing the firm’s performance. This study utilizes a quantitative approach to conduct a research on approximately 308 small-scale businesses. The study employs a method of confirmatory component analysis (CFA) held by applied Structure Equation Modelling (SEM) to achieve the research objective. The results demonstrate that performance was significantly associated with various micro-finance services such as training for managers, training skills, and loan size. In particular, micro-finance programs should be considered by small entrepreneurs, micro-finance institutions, and policy makers. Thus, the contribution of this work is the incorporation of micro-finance factors on SMEs performance. Managers of the SMEs will find guidance about which micro-finance factors is the most important for them to be considered in their roles and for improving SMEs performance.

This study aimed to identify the factors influencing on electronic banking services provided by Jordanian banks. Perceived usefulness, ease of use, trust, privacy and security and convenience are the factors investigated in this study. A sample of 300 clients working at King Abdullah University Hospital staff who were active bank accounts in different local banks in Jordan was selected, randomly. To collect the primary data, the study used a questionnaire design based on a 5-point scale. Results of the study found that perceived usefulness, ease of use, trust and privacy directly and positively influenced on e-banking usage. Convenience was found to have no effect on e-banking services. The study recommends that an understanding the factors affecting e-banking is very essential for the practitioners who seek new ways of banking services in the current competitive environment.

Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms' reports. To achieve the objectives of the study, a 30-item questionnaire was developed and sent to 312 external auditors and managed to collect 276 (88.5%) properly filled questionnaires. Descriptive statistics and multiple regression were used to test the hypotheses of the study. The results show that Jordanian auditors perceived favorably the cooperation between internal and external auditors to enhance the quality of financial reporting. For instance, the results revealed positive and significant effect of objectivity in enhancing the level of cooperation between internal and external auditors in a way that increased the level of financial reporting quality. Moreover, the quality of financial reporting has been affected positively resulting in the positive effect of the technical competence of the internal audit’s work and professional care. Finally, the cooperation between the two auditing teams was noticeable through the nature and scope dimension that, in turn, increased the quality of financial reporting. Based on these results, external auditors are highly recommended to rely on internal audit works which could lead to enhance financial reporting quality.

The purpose of this study is to investigate the impact of customer relationship management on customer loyalty (CL) at Jordan Telecommunication Company through business process management. The researcher uses the descriptive analytical method to scan members’ opinions. The random sample includes (367) workers from different sectors all over the country. The results show that customer relation management (CRM) has a dramatic impact on customer loyalty and business process management (BPM). Besides, BPM plays a vital role between CRM and CL. This study appears to be the first study in Jordan which empirically examines the indirect relationship between customer relation management and customer loyalty via business process management.

This research aims to fill the research gap with empirical evidence that exists about the impact of blockchain and smart inventory systems on supply chain performance in the retail industry in the UAE. The proposed model is uniquely researched as no prior research explores the link between supply chain performances, blockchain, and smart inventory in prestigious academic journals. A quantitative technique with convenient cluster sampling is used. A descriptive, exploratory, causal and analytical design was applied—a sample size of 303 respondents was used for data analysis through regression and hypothesis with ANOVA. The findings revealed a significant positive impact of blockchain and smart inventory systems on SC performance. Limited construct-based research can be focused on more industries and constructs for future studies. There are numerous chances for businesses to leverage blockchain technology to their advantage over the competition, giving them the chance to strengthen their market position. Managers must carefully consider the qualities of their goods, services, and supply chains to ascertain whether they require or would sufficiently benefit from blockchain.