The study challenges the previous literature and assumes the digital vision as a proxy of intention among Technological, Organizational, and Environmental (TOE) factors and investigates the influence of TOE factors on cloud accounting adoption among Small and Medium Enterprises (SMEs). Furthermore, the effect of cloud accounting adoption on the organization's performance as measured by the balanced scorecard was evaluated. The data collection strategy employed an online survey of owners and managers using snowball methodology, in which the survey was automatically introduced to the respondents most likely to find relevant. The data was validated prior to SEM analysis. Seven of eight hypotheses were accepted, including the two hypotheses about the impact of the digital vision on cloud accounting adoption and the hypothesis about the impact of cloud accounting adoption on balanced scorecard-measures organizational performance. Despite the importance of the statistically significant factors in the study model, the digital vision was the most affected by the organizational readiness factor. The findings contribute to the TOE model by challenging the previous literature and assumption of digital vision as a proxy of intention among TOE factors. Future studies should use the TOE framework more caution if the intention is assumed to be a mediating variable.

The purpose of this research is to examine the effect of Web Quality (WebQual) on travelers’ online behavioral intentions through examining the mediating role of travelers’ perceived trust in the context of travel agencies in Jordan. Based on the extant literature, a conceptual model was developed. Data was collected through a questionnaire survey which was administered to a convenient sample of 300 participants. Structural equation modeling SEM with smart PLS 3 was implemented as an analytical methodology to process data. The results suggest that WebQual factors are significant in predicting travelers’ behavioral intentions. Moreover, the results demonstrate that perceived trust has a significant impact on travelers’ behavioral intentions and a partial mediation was also found for travelers’ perceived trust on the relationship between WebQual and travelers’ behavioral intentions. Discussion, conclusions, research limitations and areas for future research are all provided.

The effect of contextual factors namely information quality, service quality, system quality, Technological readiness, trust in applications (app) and COVID-19 health anxiety, on the intention and consequently the actual use of Mobile Payment (MP) app was examined in this study. Trust, as mediator to the relationship between technological readiness and intention to use MB-app was examined also. Data were obtained from 740 Jordanian Mobile Banking (MB) app users through an online survey. The relationship between service quality, system quality, information quality, trust in the app, COVID-19 health anxiety, Technological readiness and the intentions to use MB-app and the actual use of MB-app was empirically examined. The results showed a positive relationship between service quality, system quality, information quality, trust in the app and COVID-19 health anxiety, and the intentions to use MB-app, and in turn he actual use of MB-app, and a positive mediation of trust on the relationship between COVID-19 health anxiety and the intentions to use MB-app.

Once the university started using social media more, the researchers started focusing more on how social media applications were being adopted and what motivated it without being limited to classrooms only. There is a need to conduct further research about how the utilization of social media to teach in university affects education. Considering this, delving deeper into the educational outcomes and a research model related to the experiences and results of social media use is the aim of this research. Apart from that, the Technology Acceptance Model (TAM) research that deals with the behavior intention of using social networking media, perceived playfulness, perceived ease of use and perceived usefulness has been used for testing what affects the utilization of social media for online-teaching in higher education of United Arab Emirates. There was an assessment of 580 quantitative responses given by university students whose classroom sessions involved using social media. In order to predict the behavioral intention of a pupil for using social networking media for e-learning in the higher education institutions, it is possible to take some help from the factors such as perceived playful-ness, perceived ease of use and perceived usefulness, as per the partial least squares (PLS) and machine learning evaluation. The suggested model helps teachers to get to know more about how classroom sessions can become more productive through social media usage.

E-learning in knowledge management was examined in this study, specifically on how it assists organizations in improving knowledge transfer and e-learning management, to increase performance and employee knowledge management. In this study, e-learning and knowledge management systems and technology were jointly implemented, and its impact on organizational performance was examined. Organizational management was also explored. The present study investigated the relationship between knowledge management (KM) and innovation performance (IP). The mediating effect of knowledge Management was deeply explored. Randomly selected managers from 57 Jordanian manufacturing companies were the study samples, and there were 470 managers involved in this study, from strategic, tactical, and operational levels. Questionnaires were used to gather data, and the questionnaire items covered the constructs of knowledge management, organizational learning (OL), knowledge-oriented leadership (KOL) and IP. A research model was proposed and was tested using structural equation modeling (SEM). The findings were as follows: KOL positively affected KM; KOL positively affected IP; OL negatively affected IP; KOL positively affected KM; OL positively affected KM; KM positively affected IP and KM mediated the relationship between KOL, OL and IP.

The primary goal of this study is to investigate the major elements that impact customer attitudes regarding internet purchasing in Jordan. This study employed a qualitative systematic literature review methodology, with 100 existing peer-reviewed articles completed in Jordan chosen for evaluation based on an inclusion/exclusion criterion. The findings of this study were collected utilizing a thematic method, which involved extracting previous researchers' findings from the literature, categorizing similar themes and findings, and drawing conclusions. According to the findings of this survey, the most important elements impacting customer attitudes about online buying in Jordan are trust, cultural hurdles such as uncertainty avoidance and a lack of understanding, security, perceived ease-of-use, and perceived utility. It was also discovered that Hofstede's cultural dimensions’ theory and the technology acceptance model (TAM) can help online businesses identify what factors drive online shopping adoption in Jordan. This study discovered, through a review of available literature, that the online shopping sector in Jordan is currently undeveloped, necessitating more effective growth techniques. Finally, the outcomes of this study provide online merchants with insight into what has to be prioritized in order to entice Jordanian customers to make online purchases. From the findings of this investigation, three areas of inquiry were uncovered for further study. Findings from this study also include suggestions for online retailers and policymakers looking to boost Jordanians' comfort level with making purchases over the Internet. The findings of this study will be invaluable to international online retailers that are considering entering the Jordanian market. They will reveal not only the most important aspects affecting consumers' perceptions of online shopping in Jordan, but also the level of maturity of this sector.

This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, experience, and ownership. The results show that the EM practices of CEOs were higher in the early years of their service compared with later years. The results also show that CEOs’ ownership plays an important role in increasing the magnitude of EM to maximize their compensation. However, the age and expertise of CEOs did not have any role in either increasing or decreasing discretionary accruals levels. This study contributes to the literature by supporting the perspective that CEOs are highly motivated to alter earnings when they start leading their firms, to send positive signals to stakeholders.

This research aimed to investigate the impact of the intrapreneurial behaviors of bank employees on the innovative performance of commercial banks in Jordan and the moderating role of employees' characteristics. The research population comprised of approximately 676 branches of commercial banks, with approximately 18,858 banking employees from different cities in Jordan. A convenience sampling technique was used to choose the participants in this research. A total of 372 questionnaires were distributed, and 250 were returned. The number of valid questionnaires was 242, which was a response rate of 65%. The results confirmed a significant and positive effect of intrapreneurial behaviors on the innovative performance of banks. This research provides useful guidelines for further and future research possibilities, such as exploring why one bank's performance or competitiveness is stronger than another bank, where extracting entrepreneurial performance from the employees and supporting it represents the difference between banks. Banks that engage in better entrepreneurial performance will perform better, resulting in better productivity and business sustainability. The outcome of this study provides essential suggestions for banks for enhancing and support innovative performance in Jordan.

The main purpose of this paper is to examine the effect of inside debt compensation on bank performance, and identify the determinants of inside debt compensation. Using a sample of thirty European Banks during the period of 2006-2011, this paper presents evidence to support the existing literature that states that debt-based compensations plans have a significant impact on banks’ performance. The results imply that banks rely more on a debt-based compensation as leverage increases. A positive association has also been documented between debt-based compensation usage and both CEO age and bank size. The human capital of CEOs has been found to be negatively related to debt-based compensation. The empirical findings show that there is a significant negative relationship between inside debt compensation and banks' performance. Specifically, CEOs paid with a higher level of inside debt compensation were more likely to engage in lower risk-seeking behavior, such as adopting more conservative policies and investment choices. Thus, inside debt compensation plans can influence the risk-taking of managers, which may have the potential to significantly affect bank performance. Generally, inside debt compensation can reduce risk-shifting problems and lead to behavior which positively impacts debt-holders, as less risk-taking can directly contribute to a lower probability of default. The findings of this paper present important implications for many interested parties throughout the European Union, such as regulators, investors, and standards setters, whose aim is to enhance the soundness of the banking sector.

The adoption of EVA as a compensation and management plan, generally, impacts positively the performance of companies adopting this method. However, this paper examines whether the adoption of the EVA framework enhances the firm’s performance and gauge the long-term effects of such an adoption on the firm’s value. It also assesses whether the market reacts to the announcement of the adoption of EVA as a compensation system. Moreover, the paper fills this gap in research literature by showing whether or not EVA adoption leads to a significant increase in firm value as reflected by its market prices on the long run. Growing evidence in research indicates that the stock market does not incorporate all firm information into the stock price quickly and completely (REF). Therefore, the critique that contemporaneous association between price and EVA does not reflect reality is likely to be correct. However, this paper takes a different action. The basic contention is that although prices adjust slowly to information, long horizons are sufficiently long for markets to incorporate almost all relevant information into prices. The study sample consists of 89 US firms adopted EVA as a compensation system. It compares the performance of adopting firms to that of selected matching firms and to the market indexes, particularly, the S&P500 portfolio. Then it uses two common aggregating methods to test the event of adopting EVA by different US firms namely the CAR and BHAR methods. The results obtained, however, showed a slight improvement in the performance of companies adopting EVA within five years from the date of adoption.