The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The objective of this research is to provide a comprehensive framework for the ethical and responsible integration of AI within the accounting domain. The research used a survey methods approach while 379 respondents were selected using cluster and proportional sampling. The qualitative component of the research investigates the viewpoints and concerns of persons pertaining to the use of AI. The study results provide significant contributions to the development of a context-specific paradigm for AI ethics that prioritizes concepts such as transparency, fairness, and accountability. The findings of this study have substantial value for multinational corporations engaged in commercial operations in Jordan and similar regions. The results provide organizations with the necessary tools to proficiently address the ethical dilemmas that emerge as a result of using artificial intelligence in accounting procedures.

China is the largest emitter of greenhouse gases globally, responsible for a substantial portion of the world's total carbon dioxide emissions. Many researchers investigated this issue; however, the literature is silent on how FinTech-based incentives can improve environmental performance. The research aims to shed light on the complex relationships among FinTech incentives, green consumer behavior, environmental consciousness, and environmental performance. Data was collected from 380 respondents representing diverse roles in the manufacturing industry. We used Smart-PLS and SPSS to test our hypothesis. The results confirm a positive relationship between FinTech incentives and green consumer behavior. However, consumer demographics and environmental awareness do not significantly moderate this relationship. The mediation analysis reveals that green consumer behavior mediates the relationship between FinTech incentives and environmental performance, while environmental consciousness mediates the relationship between FinTech incentives and green consumer behavior. Additionally, green consumer behavior mediates the relationship between environmental consciousness and environmental performance. The study's findings suggest that FinTech incentives effectively encourage eco-friendly choices, positively influencing environmental performance. This research contributes valuable insights for policymakers and businesses seeking to design effective environmental strategies and promote sustainability in the manufacturing industry. By leveraging FinTech incentives to encourage eco-friendly choices and foster environmental consciousness, businesses can contribute to a more sustainable future, aligning with global efforts to address environmental challenges and foster responsible consumption patterns in China and beyond.

The security and integrity of computer systems and networks highly depend on malware detection. In the realm of malware detection, the K-Nearest Neighbors (KNN) algorithm is a well-liked and successful machine learning algorithm. However, the choice of an acceptable distance metric parameter has a significant impact on the KNN algorithm's performance. This study tries to improve malware detection by adjusting the KNN algorithm's distance metric parameter. The distance metric greatly influences the similarity or dissimilarity between instances in the feature space. The KNN algorithm for malware detection can be more accurate and effective by carefully choosing or modifying the distance metric. This paper analyzes multiple distance metrics, including Minkowski distance, Manhattan distance, and Euclidean distance. These metrics account for the traits of malware samples while capturing various aspects of similarity. The effectiveness of the KNN algorithm is evaluated using the MalMem-2022 malware dataset, and the results are broken down into these three-distance metrics. The experimental findings show that, among the three distance metric parameters, the Euclidean and Minkowski distance metric parameters considerably produced the best outcomes with binary classification. While with multiclass classification, the KNN algorithm has achieved the highest outcomes using Manhattan distance.

Given the widespread adoption of social media as a primary information source, organizations can no longer do without it. The importance of social media in creating sustainable company strategies has increased in tandem with the public's growing knowledge of sustainability issues. This study examines how marketing and social media can create brand sustainability plans. To create a practical framework for creating sustainability strategies, the relevant literature was evaluated. Market managers and digital marketers were surveyed using an online questionnaire. To extract conclusions from the data and model variables, a structural equation model was used. Findings from the survey indicate that businesses are increasingly turning to social media to share information with stakeholders, solicit opinions, and collect information for use in developing sustainability plans. Market managers play a vital role in ensuring the sustainability of their businesses. The research has theoretical and managerial implications.

In the realm of financial security, the detection and prevention of credit card fraud has become paramount. With the ever-increasing reliance on digital transactions, the risk of fraudulent activities targeting credit card systems has grown significantly. To combat this, sophisticated techniques are required to swiftly identify and mitigate potential threats. Machine learning, a cornerstone of modern data analysis, has emerged as a powerful tool in this pursuit. By leveraging vast datasets and employing advanced algorithms, machine learning enables the automated scrutiny of transactions, distinguishing between legitimate and fraudulent activities with remarkable precision. This paper introduces an intelligent method for credit card fraud detection that relies on Competitive Swarm Optimization (CSO) and Random Weight Network (RWN). Additionally, the system includes an automated hybrid feature selection capability to identify the most pertinent features during the detection process. The experimental outcomes validate that this system can attain outstanding results in G-Mean, RUC, and Recall values.

This research aims to explore the impact of AI-induced anxiety on the adoption of mobile payment services in supply chain firms, viewed through the lens of Mental Accounting Theory. In an era driven by technological advancement, supply chain companies' use of mobile payment services has arisen as a crucial problem. This study is the first to investigate the complicated links between AI-induced anxiety, perceived utility, and the adoption rate of mobile payment systems using the Mental Accounting Theory as a theoretical framework. The study employs a quantitative research approach, using Smart PLS for regression analysis, and gathers its data from major supply chain business players. Our analysis offered important insights into the many aspects influencing the adoption of mobile payment services in supply chain companies. The acceptance rate was shown to be adversely connected with AI-induced anxiety and integration expenses, posing obstacles for businesses seeking to embrace mobile payment systems. In contrast, characteristics such as perceived utility, usability, confidence in security, and backing from upper management were positively connected with adoption rates. These findings provide not only theoretical contributions to the current research, but also concrete advice for supply chain practitioners seeking to exploit mobile payment systems for operational and strategic advantage.

Research on human-computer interaction currently focuses on enhancing system usability by establishing an appropriate user interface (UI) that depends on users’ features. Online users typically have different perceptions of their favored interface design depending on their preferences. Thus, those interface preferences could be utilized to recognize online users’ identities. User authentication is another critical issue that should be considered to improve online security mechanisms without compromising usability. This study investigates the feasibility of using UI preferences as evidence of user identity. The proposed method applies to the design preferences of users dealing with online systems (e.g., e-exam and e-banking). These preferences are closely associated with individual characteristics, whether physical, cognitive, psychological, psychomotor, demographic, or experience based. Many design characteristics could be used in online systems; for example, the e-exam interface design may use features such as the font (size, color, and face), the number of questions per page, background color, questions group, timer type, and sound alert. The feasibility evaluation of this study indicated that 96.8% of research participants have variations in their preferences, and each participant kept 94.5% of their design preferences throughout different sessions.

This study aims to examine the role of electronic human resource management (E-HRM) in contemporary organizational excellence in Jordan Social Security Corporation (SSC) to understand how SSC organizational excellence was impacted by E-HRM in Jordan. A questionnaire was created and delivered to 100 employees in the institution to complete this study. Out of this distribution, 82 usable questionnaires were retrieved for the purpose of analysis. The findings revealed that there was a significant statistical relationship between all functions of E-HRM and organizational excellence. Moreover, the findings revealed that Jordanian social insurance companies should expand the use of E-HRM to attain organizational excellence in all areas. Discussion, conclusion, and future work are depicted at the end of this study.

This study employs a quantitative approach to investigate the relationship between E-learning and Organizational Excellence in UAE universities. The study focuses on 250 senior and middle administrators from public universities selected through a convenience sampling method. The advanced statistical tools SPSS and AMOS were used to analyze the research data through Structural Equation Modeling (SEM). The findings reveal the impact of e-learning dimensions–Technical Knowledge and Management Willingness—on Organizational Excellence. Additionally, the study delves into moderation effects, revealing that Gender, Age, Educational Level, and Experience play pivotal roles in influencing perceptions of e-learning among senior and middle administrators at UAE public universities. This research contributes to the understanding of how e-learning impacts Organizational Excellence within the UAE university landscape while also highlighting the crucial moderating roles of demographic variables. These findings offer valuable insights for educational institutions aiming to optimize e-learning strategies and enhance organizational performance.

A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.