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.

In higher education institutions, effective digital communication is crucial for achieving administrative goals, such as improving student services, managing resources, and facilitating collaboration among staff members. By exploring the impact of copresence factors on digital communication effectiveness, higher education institutions can gain a deeper understanding of the factors that influence their digital communication and develop strategies that optimize its efficiency. The study applied a quantitative research approach through a questionnaire survey to collect required responses from employees who are working in the higher education institutions of Jordan with a total of 304 participants. The findings of this study indicate that copresence factors play a significant role in the effectiveness of digital communication within higher education institutions in Jordan. The results support the framework developed by others and suggest that self-copresence and partner-copresence have a positive impact on the efficiency of communication. This highlights the importance of considering the presence of individuals during digital communication and the impact it can have on the quality of the exchange. In conclusion, the study sheds light on the importance of correspondence in digital communication and its impact on the efficiency of communication within higher education institutions. The findings can help in the development of strategies and practices for enhancing the effectiveness of digital communication and improving administrative work in higher education institutions in Jordan.

In the changing educational environment brought about by the COVID-19 pandemic, this study investigates the dynamic interactions between digital citizenship, digital empowerment, and academic performance. Data is collected from a survey of students at the College of Business, Al-Ahliyya Amman University. The Partial Least Squares (PLS) method of structural equation Modeling (SEM) was used to analyze the collected data. The findings reveal how digital empowerment is directly impacted by digital education, respect and protection. It was also discovered that digital empowerment directly improves academic performance, highlighting the significance of promoting digital settings that are safe, respectful, and conducive to learning. With the changing educational landscape, this study adds to a better understanding of how digital citizenship influences students' academic performance and learning experiences. It provides educators, organizations, and legislators with useful information to help them better prepare students for success in a fast-evolving educational landscape by enhancing their digital skills and competences.

This study investigates the impact of game-based (gamification) e-Learning techniques on students' engagement, thereby, their satisfaction with e-learning in Jordanian private universities. A conceptual model was developed based on existing empirical evidence from the literature. Data was then collected through a self-administered questionnaire survey from 198 private university students, who were conveniently selected for the study. The data was analyzed using Structural Equation Modeling (SEM) with smart PLS 23. Data analysis revealed a positive effect of gamification on both student engagement and satisfaction, suggesting that incorporating gaming elements into the e-learning process in Jordanian private universities led to higher levels of student engagement, thereby greater student satisfaction with the e-learning experience. A mediating role was also found for student engagement on the effect of gamification on student satisfaction. The findings provide insights to practitioners on how gamification can be utilized as an effective strategy to deliver a more enjoyable and interactive e-learning experience. Research findings were discussed, and conclusions and implications were lastly provided.

Using the educational setting of Jordan, this research aims to investigate the complex relationship between teacher-student rapport and student involvement in gamified learning experiences. As it relates to the effective use of gamified learning methodologies, this research digs into the far-reaching ramifications of cultivating strong interpersonal interactions between instructors and students. This research uses a strict quantitative technique to investigate the complex relationships between 400 children and 40 teachers. This study's results shed light on an interesting and statistically significant phenomenon: a significant positive connection (r = 0.742, p 0.001) between teacher-student rapport and the amount of engagement seen in gamified learning sessions. The finding, in line with Jordan's educational reforms, highlights the critical role of positive rapport in generating dynamic and significant participation within modern instructional techniques. The practical repercussions highlight the need for teachers to work to improve their interpersonal skills. It becomes clear that this is a crucial factor in enabling effective teaching and learning, especially within the context of contemporary pedagogical approaches. The current research helps us better understand the complex dynamics at play in teacher-student relationships, illuminating their far-reaching consequences for the pursuit of educational excellence in the Jordann setting.

Education is a fundamental sector in all countries, where in some countries students com-pete to get an educational grant due to its high cost. The incorporation of artificial intelli-gence in education holds great promise for the advancement of educational systems and pro-cesses. Educational data mining involves the analysis of data generated within educational environments to extract valuable insights into student performance and other factors that enhance teaching and learning. This paper aims to analyze the factors influencing students' performance and consequently, assist granting organizations in selecting suitable students in the Arab region (Jordan as a use case). The problem was addressed using a rule-based tech-nique to facilitate the utilization and implementation of a decision support system. To this end, three classical rule induction algorithms, namely PART, JRip, and RIDOR, were em-ployed. The data utilized in this study was collected from undergraduate students at the University of Jordan from 2010 to 2020. The constructed models were evaluated based on metrics such as accuracy, recall, precision, and f1-score. The findings indicate that the JRip algorithm outperformed PART and RIDOR in most of the datasets based on f1-score metric. The interpreted decision rules of the best models reveal that both features; the average study years and high school averages play vital roles in deciding which students should receive scholarships. The paper concludes with several suggested implications to support and en-hance the decision-making process of granting agencies in the realm of higher education.

This research examined how virtual reality technology affects the marketing performance of the fashion industry in Jordan. Based on a sample composed of 528 online customers, structural equation modeling (SEM) was utilized as a statistical approach for hypothesis testing. The research findings demonstrated that virtual reality technology had a positive significant impact on marketing performance. This examination provides many implications that managers in the fashion industry in Jordan could recognize, the most notable was encouraging them to focus on increased product demos utilizing virtual reality technology in order to improve customers' comprehension of the product and boost their confidence when making purchase decisions.

In this study, the impact of COVID-19 lockdown on Jordanian high school students’ reading habits and attitudes was examined. COVID-19 has indeed affected education systems all over the world; education institutions all over the world were compelled to implement innovative technological approaches so that education could still be delivered to students, fulfilling the academic expectations, while the Sustainable Learning and Education (SLE) ideals are consistently embraced. One of these approaches has been the use of mobile learning applications (MLA). These applications (MLAs) employ some prominent features of mobile apps, to allow students to collaborate and participate in purposeful online learning. Still, the success of any technology is dictated by the acceptance of the user, in this context, the acceptance of students. In other words, student acceptance of MLA will determine the success of MLA. Accordingly, the effect of COVID-19 lockdown on the information behavior of high school students was examined in this study, with MLA being used by these students. Data were gathered from 394 high school students in Jordan. These students were chosen randomly, and they were all mobile phone users. The data covered the 2022–2023 fall term and were analyzed using Structural Equation Modeling (SEM). Based on the analyses results: Self-Efficacy and Perceived Compatibility had significant impact on Perceived Performance Expectancy and Perceived Effort Expectancy; Perceived Convenience and Perceived Effort Expectancy had significant impact on Perceived Performance Expectancy; Perceived Enjoyment had significant impact on the Behavioral Intention to use MLA; COVID-19 had significant impact on the Behavioral Intention to use MLA; Perceived Compatibility showed no significant impact on Perceived Enjoyment; and Perceived Effort Expectancy, Perceived Performance Expectancy and Perceived Compatibility showed no significant impact on the Behavioral Intention to use MLA. The outcomes of this study demonstrate a practical indication in support of digital information behavior among high school students in this era.

This study examined the market reaction to profitability by discussing the impact of dividends yield (DY) and earnings yield (EY) based on leverage (LVRG), as a control variable, on stocks’ prices (SP) of the industrial companies listed on Amman Stock Exchange (ASE), for the whole sample and the two subsamples (low and high leveraged companies). For this purpose, the data of the three samples were analyzed, for seven years from 2011 to 2017. The multiple regression analysis results showed that based on the leverage ratio (LVRG), as a control variable, there is a significant effect of DY on SP at 1% significance level, and an insignificant effect of EY on SP at 5% significance level, in the high leveraged sample. The impact of DY and EY on SP at 5% significance level in the whole and low leveraged samples is insignificant.

This paper Exploration effect of digital taxation and digital accounting on customs efficiency and corporate sustainability at customs ports. Traditional tax and accounting procedures have undergone a radical transformation thanks to digital technology, which also provides more efficient methods that can have a big influence on customs operations. This article tries to clarify the interconnectivity between digital taxes, digital accounting, and the customs environment by a detailed analysis of customs-related factors such as compliance, efficiency, and sustainability. By automating compliance checks and streamlining tax-related activities, digital taxation is shown to considerably improve customs efficiency and efficiently comply with sustainability goals. Digital accounting simultaneously increases data accuracy and process efficiency, enhancing the sustainability of customs ports and significantly enhancing customs efficiency. The results of this study have significance for both customs agencies and businesses, offering the possibility of improving operational effectiveness, compliance observance, and sustainability practices. However, the necessity for continual research that concentrates on cutting-edge technology and legal frameworks is highlighted by several restrictions. By offering actual proof of the beneficial effects of digital technology on customs operations and sustainability, this study adds to the body of knowledge and lays the groundwork for further in-depth investigations.