The present study examined the impact of social media influencers (SMIs) on consumers’ purchasing decisions, by examining the factors affecting purchase intentions of consumers. Online questionnaire was used to gather data from Facebook users as the study respondents. SMIs are currently a promising marketing technique in influencing purchase intention of customers, but in Jordan, studies on this matter are still lacking. This study therefore presented several key factors associated with SMIs in influencing the purchase intention of customers, in Jordanian context. Accordingly, the key factors affecting customer purchase intention through SMIs were examined. A model was proposed and empirically tested and validated using structural equation model (SEM), with data obtained from 390 Jordanian Facebook users. From the results, significant impact of Information Quality (IQ) and Trustworthiness (TRU) on attitude toward a brand, and consequently on purchase intentions of customers, was affirmed.

Current study aimed at examining the influence of cloud computing characteristics and attributes (on-demand self-service, broad network access, resource pooling, rapid elasticity, and measured service) on decision making process within commercial banks in Jordan. Quantitative approach was used, and a questionnaire was distributed on a sample of (104) managers within commercial banks in Jordan. SPSS was employed to process and analyze primary data, depending on multiple and linear regression; results of study accepted the main hypothesis, and it appeared that cloud computing attributes support organizational efforts for better decision making process. Study recommended examining the role of cloud computing in the field of accounting, in other meanings; investigate the role of cloud accounting in supporting financial decision making process.

The current study aimed to examine the weak-form efficiency of the Amman Stock Exchange using the weekly stock closing prices of shares for the period 2017-2019. In order to achieve the research objective, the study used the time lags that occurred between one and three weeks through the following tests: simple regression, Pearson correlation coefficient, and Spearman correlation coefficient. The study sample consisted of 179 companies. The current study concluded that the weekly stock closing prices of the shares of public joint-stock companies in the Amman Stock Exchange do not follow the Random Walk Hypothesis of prices, and therefore, do not follow the characteristics of a normal distribution. Therefore, the Amman Stock Exchange is inefficient at the weak-form level. Consequently, the lack of randomness in weekly stock closing price movements does not comply with the hypothesis of the first study. Likewise, the lack of independence of the changes in the current weekly stock closing prices from the previous ones also does not correspond to the hypothesis of the second study.

The unprecedented growth of social media imposed fierce competition on business companies. That is investors found new methods to expand their business activities, and, in turn, boost their revenues. While there has been a plethora of research done to examine the critical success factors of social commerce (s-commerce) in developed countries, there is a dearth of studies conducted in developing countries. Meanwhile, it has been evident that the significance of these factors may vary across cultures. Therefore, this study, following the social cognitive theory, aims to explore the critical success factors of s-commerce from the perspective of consumers in a developing country. To achieve that, this study utilized a questionnaire that sought information related to factors driving consumers' intention to purchase in s-commerce. Seven hundred and fifty-seven subjects completed the survey. Structural equation modeling techniques were utilized to analyze the data. The findings of this study show that trust in sellers, sociability, electronic Word-Of-Mouth (eWOM), perceived economic benefit, and informational fit-to-task positively influence the intention to purchase in s-commerce. In addition to that, it was found that sociability and eWOM positively influence consumers' trust in sellers. The findings of this study are expected to contribute to the theoretical and practical areas of s-commerce. They are expected to make a significant contribution to the literature on s-commerce adoption from the perspective of a developing country. From a practical point of view, the results of this study should help stakeholders in s-commerce in developing business strategies to better their competitive advantage, retain existing consumers and attract new ones, and, in turn, increase sales and profits.

In keeping abreast with the digitized and automated world today, governments of developing and developed nations must provide appropriate e-government services to assure confidence and effective and efficient usage among their citizens. The quality, security, and privacy of current e-government implementation have been impairing the trust and participation of users, in Jordan especially. Hence, this study examined the impacts of quality, security and privacy of e-government services on the intention to use e-government services among Jordanian citizens. Questionnaires were used to gather data, and questionnaire items covered the constructs of quality factors (information quality, system quality, and service quality), perceived security, and perceived privacy as independent variables, and the constructs of trust and intention to use as dependent variables. The study samples comprised academics in Jordanian public universities. The universities were selected using stratified sampling method, while the respondents were chosen using simple random sampling method - 212 respondents were selected. SPSS Version 18 and PLS Version 3.3.6 were used in data analyses and hypotheses testing. Results affirmed a positive and significant link between information quality, system quality, service quality, perceived security, perceived privacy and trust in e-government services, and a positive and significant link between trust in e-government services on intention to use. In e-government services implementation, Jordanian government should take into account the quality factors (information quality, system quality, and service quality), perceived privacy, and perceived security, to increase trust of the citizens and consequently their intention to use the e-government services.

E-learning results from the integration of technology and education and has become an effective learning medium today. E-learning courses and systems with various services are on the rise owing to its importance. E-learning systems should be evaluated to assure successful delivery, effective usage, and positive impacts on learners. A holistic model that identifies various levels of success on a vast range of success determinants was proposed. The model was empirically validated using data obtained from 724 e-learning student users in Jordan. Structural Equation Modelling (SEM) was used in data analyses. Results showed that perceived usefulness of information systems, user training, system quality, and management support have positive effects on user’s behavioral intention; whereas perceived ease of use has not. Also, SEM displayed that user behavioral intention has a positive effect on information systems use, use on student satisfaction, and the latter on student loyalty. Machine Learning (ML) methods produce high correlation values reaching up to 80% in predicting Behavior Intention (BI) from the input factors, and student loyalty from student satisfaction factors. This indicates that the ML are promising techniques to forecast the future targets based on the input independent features.

Web 2.0 has changed the way consumers access information. This study aims to investigate the relationship between social media (Watsons’ Facebook page) content and consumers repurchase intention. In addition, it determined whether E-WOM and interactivity can act as the mediating variables between the social media content and repurchase decision. The data were collected through online and offline questionnaires. A total of 146 valid questionnaires were obtained and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) through the SMART-PLS 3.3.9 software. The findings support the direct effect of social media content on E-WOM, interactivity, and repurchase intention. Moreover, the results confirmed the mediating role of interactivity between social media content and repurchase intention, however, E-WOM does not mediate between social media content and repurchase intention. The present study suggests some managerial implications for beauty brand retailers and provides fundamental strategies related to their social media.

There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must be examined separately to find out the factors that may motivate or limit the effective adoption of IPSAS. This study, therefore, aims to explore the key success factors when it comes to adopting IPSAS in Jordan. A 39-item questionnaire was devised and sent to 500 employees who were working in public entity departments. Only 326 questionnaires were returned, yielding a response rate of 65.2%. The results suggested that the most important factors were local legislation and the infrastructure, while the training of staff came at the bottom of list. These results are important to regulators for drawing up a clear road map for transferring fully to IPSAS.

The purpose of this study is to verify the impact of international financial reporting standards (IFRS) adoption on the quality of accounting performance and efficiency of investment decisions in the Saudi business environment as an emerging economy. In this study, content analysis approach is adopted for examining the annual reports of Saudi companies listed in Saudi stock exchange market during two periods: the pre-adoption of IFRS period during the year of 2016 and the post-adoption of IFRS period during the period 2017-2018. The study uses accounting information, accounting conservatism, earning management as alternative variables of accounting performance quality. In addition to accounting profit quality, liquidity and cost of capital are also used as alternative variables for the efficiency of investment decisions. The study finds that there was a positive impact of IFRS adoption on the quality of accounting performance, since it was positively related to both the qualitative characteristics of information and accounting conservatism, while it was negatively related to earning management. IFRS also improves the efficiency of investment decisions, as it was positively related to both profit quality and liquidity while it was negatively related to cost of capital.

This study aims at investigating the effect of digital HRM practices on employee motivation and hence employee job performance, or in other words, the mediating role of employee motivation between digital HRM practices and employee job performance. Two digital HRM practices were used in this study: digital training and digital performance appraisal. Collecting data using a valid and reliable questionnaire from employees at industrial companies, the results show that digital training had significant effects on both employee motivation and job performance, digital performance appraisal had significant effects on employee motivation and performance appraisal, and employee motivation exerted a significant effect on job performance. Consequently, it was approved that employee motivation partially mediated the effect of digital HRM practices on job performance. It was concluded that skilled employees who are aware of their performance level are motivated to show higher levels of job performance. Theoretically, the study called scholars to carry out further results to examine the effects of other HRM practices on job performance through employee motivation. Empirically, organizations are requested to conduct training sessions and assess employee performance using digital means.