The literature argues that the quality of a firm’s financial reporting is reflected in the extent of its sustainability disclosure (SD). This study therefore examines the link between CEO characteristics (i.e., age, financial experience, duality leadership structure) and privileges (i.e., compensation and ownership) and the extent of SD. It also examines whether board independence has a vital impact on this association. A panel data set of 329 firm-year observations of firms listed on the Amman stock Exchange (ASE) between 2022 and 2023 is investigated. While the results show that a CEO’s age and compensation positively and significantly affect the magnitude of a firm’s SD, the CEO’s financial experience, duality and ownership do not have a significant link to SD. Moreover, when board independence moderates the association between CEO characteristics and privileges and the extent of SD, the only variable that has a positive and significant effect on the extent of sustainability information is the CEO’s age. The findings are expected to be beneficial to firms’ decision makers regarding the selection of CEOs, as well as in deciding their compensation schemes. It also adds new evidence to the current debate in the literature on this issue, especially from a developing capital market like Jordan.

The importance of Generalized Audit Software (GAS) is particularly important for nations' development. Picking 'Over Conduct Theorized Results and Consequences' Poly GAS as a test subject, results have been inconsistent in previous studies on predictor variables and consequences of using GAS. This study aims to investigate the predictors and consequences of using GAS. From the perspective of Resource-oriented technology (Approach (TOE) fitness - View (RBV Environment), It is intended that technology's relative advantage, compatibility, and complexity, as well as organizational readiness top management support IS committee) Villa have an important influence on GAS, which in turn is expected to affect financial performance. Trust will serve as a moderating variable between technological and organizational factors, and GAS. Profession MB. This counts all audit firms in Jordan. The research questionnaire was distributed by purposive sampling for subsequent investigation. As many as 210 valid questionnaires out of all completed questionnaires were gathered from this study by using Smart PLS as the data analysis software. Technological relative advantage, compatibility, and complexity as well as organizational readiness (top management and organizational readiness) have a significant effect on GAS which in turn affects financial performance. Accepted Southern Trustor did not affect the impact of technology and organization factors in GAS. So, the results can provide some ideas to policymakers in Jordan about how to foster the use of GAS to improve financial performance and bring down the new technology adoption costs.

This study investigates the relationships between transformational leadership, empowerment, and employee creativity in the hotel sector in Jordan, examining the mediating role of empowerment. A quantitative cross-sectional survey was conducted with a stratified random sample of 300 employees from Jordanian hotels. Data was analyzed using Partial Least Squares Structural Equation Modeling. Findings reveal significant positive direct effects of inspirational motivation and individualized consideration on employee creativity. Empowerment partially mediates the relationships between all transformational leadership dimensions (idealized influence, inspirational motivation, intellectual stimulation, individualized consideration) and employee creativity, with individualized consideration exhibiting the strongest indirect effect. The study contributes empirical evidence on the mediating role of empowerment in the transformational leadership-creativity relationship, specifically in the hotel sector context. It offers insights for managers on adopting transformational leadership practices and fostering empowerment to promote employee creativity and innovation. This study uniquely examines the relationships between transformational leadership, empowerment, and employee creativity within the Jordanian hotel sector, providing a nuanced understanding of the differential effects of transformational leadership dimensions and the crucial role of empowerment.

This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities and firm competitiveness. The findings also confirm a positive link between innovation capabilities and SME competitiveness. Most critically, innovation capabilities were found to significantly mediate the relationship between management accounting information system usage and competitiveness. The paper contributes by providing novel empirical evidence on the direct and indirect strategic impacts of management accounting adoption on vital performance outcomes like innovation and competitiveness specifically for the underexplored context of SMEs in developing Arab economies. The firm-level findings encourage Jordanian SME managers and policymakers to prioritize building accounting and innovation capacities in tandem rather than solo to amplify competitiveness and long-run sustainability of this vital economic sector. The cross-sectional survey design limits determining causality. Additionally, subjective biases may arise from single respondents. Generalizability beyond Jordan requires further cultural and economic boundary testing.

The study explores the combined influence of AI technology, supply chain collaboration, and information sharing on supply chain resilience. An integrated study model was developed and tested via smartPLS using a purposive sample of 542 respondents across different industries, to understand how information sharing mediates the collective impact of AI technology and collaborative practices on supply chain resilience. The experimental results demonstrate that AI technology paves the way for timely information and insights generation, which develops collaborative relationships among supply chain partners, facilitates trust and transparency, and thereby, information sharing to exchange pertinent data and insights across the supply chain network. The data were collected by surveying 542 managers from various industries and analyzed using SmartPLS. Relationships among technology adoption, supply chain collaboration, information sharing, and supply chain resilience were investigated. Structural equation modeling (SEM) was employed to observe the direct and mediating effects of information sharing between technology adoption, supply chain collaboration, and supply chain resilience. This study implies that practical information-sharing activities are essential for achieving supply chain resilience amid unpredictability and disturbances in solid market environments. It presents how technology adoption and supply chain collaboration are crucial to supply chain resilience. Information sharing, however, is shown to be an essential mediator, as clear communication and knowledge exchange amongst supply chain partners are fundamentally important in achieving supply chain resilience. Organizations need to invest in AI-driven technologies and develop collaborative ties with their supply chains to be resilient. This paper constitutes a valuable study of the primary drivers of supply chain resilience. It offers implications that organizations can use to persist and grow in the current ambiguous business setting.

This research aimed to examine the impact of corporate governance on the corporate social responsibility of the Jordanian companies listed on the Amman stock exchange. Using a dynamic panel system, the current investigation of 65 Jordanians uses GMM estimation for the years 2018 to 2022. Corporate social responsibility has been measured using a corporate social responsibility index. It has 84 items divided into four groups: employee activity items, environmental items, objects related to society and the items related to customers are in the last group. The study concluded that Jordan demonstrated a substantial level of corporate social responsibility in keeping with Jordan's expanding understanding of and practice of corporate governance. Specifically, this study indicated that board meetings, foreign ownership, and block holder ownership significantly influenced corporate social responsibility. Our study’s findings should interest policymakers as well as regulators in nations with similar business ownership and regulatory regimes. This study contributes to addressing an oversight in the literature on social responsibility studies as well as corporate governance characteristics. As a result, this paper provides useful information and insights for businesses and regulators seeking to increase the impact of social responsibility on their businesses through a focus on corporate governance excellence.

The research aims to investigate the potential impact of Artificial Intelligence (AI) on the digital supply chain in light of extant literature on the Decision-Oriented Information (DOI) theory and the Technology-Oriented Enterprise (TOE) framework. The research further attempts to unpack the strategic implications of AI integration in supply chain management, and its association with operational excellence and business model innovation. The study is exploratory and employs a mixed-methods approach. We develop propositions that examine the decision-making processes within AI-enhanced supply chains based on an analysis of concepts central to the DOI theory. We also employ the TOE framework to develop further propositions regarding the technological infrastructure required for AI implementation. Empirical case studies encompassing AI applications in different industries (e.g. manufacturing, healthcare, and pharmaceuticals) are presented to gain a broad perspective of the impact of AI on the digital supply chain. AI technologies inherently make supply chains more agile, transparent, and responsive. Machine Learning algorithms allow for more accurate forecasting and demand management under conditions of supply chain risk and volatility. Robotics and automation, allow for greater flexibility and efficiency in executing operations and logistics. Additionally, the successful implementation of AI is heavily contingent on the organization’s current level of technological infrastructure and its alignment with its current and future business objectives. Furthermore, the DOI theory and TOE framework may serve as a blueprint for how one could evaluate AI implementation beyond the scope of supply chain management.

This study investigates the relationship between Human Resource Management Practices (HRMP) and Financial Performance in the Jordanian Banking Sector, with a particular focus on the moderating effect of Organizational Culture. Employing a quantitative research approach, data was collected through surveys distributed among 353 employees in the Jordanian Banking Sector using a structured questionnaire. Random sampling was adopted as the sampling method. The findings from a partial least square structural path analysis reveal significant positive relationships between HRM practices (Employees Training, Incentives, Recruitment, Decentralization, and Job Security) and Financial Performance. Notably, Decentralization emerges as the strongest positive influencer, while Job Security exhibits a negative association with Financial Performance. Furthermore, the results from moderation analysis indicate significant interaction effects between Organizational Culture and various factors on Financial Performance in particular, the relationship with Employees Training, Incentives and Decentralization is positive toward Financial Performance that concludes a significant organizational culture increases HRM practices effects on financial results. On the other hand, allocation of job security dampens Financial Performance that suggests instead a healthy firm culture may neutralize over and above what is gained from guaranteeing employee job. On the other hand, in nonreciprocal interactions such as Organizational Culture and Recruitment does not substantially influence Firm’s financial performance; this implies that culturally organizational may play an insignificant moderating role between recruitment practices than to firm outcomes. These research findings further elaborate the intricate relation in between HRM practices, Organizational Culture and Financial Performance through Jordanian Banking Sector. This study is vital and important to both researchers for the argument that this paper has advanced above all, as well as managers in practice who should do their best at creating such a positive organizational culture which will enable HRM practices becoming more effective., thereby leading to better financial performance of banking organizations.

The importance of information in achieving different organizational goals cannot be overstated since it ensures the rapid distribution of resources required to achieve desirable goals. The banking industry’s environment is incredibly dynamic and undergoes quick changes because of creativity, innovation, technological advancements, altered perceptions, and customer expectations. The center of the change curve is information and communication technology (ICT). Business organizations, particularly those in the banking sector, operate in a complex and competitive environment defined by shifting conditions and a volatile economic climate. Data for 20 MENA countries has been collected from the World Bank database between 1997 and 2021. Two-step System (Generalized Method of Moments) GMM were used to evaluate the influence of intrinsic features of individuals in a panel data set and avoid bias caused by omitted variables. The impact of the relationship between banks' performance and their use of ICT was evaluated in this study. The data analysis revealed that the impact of ICT on bank performance in MENA is positive. This suggests that a little shift in the banking industry's investment and adoption of ICT will result in a corresponding rise in profit levels.

Discovering the marketers and advertisers’ knowledge provides an ability to present a well understanding of how value could be created. The main purpose of this research is to identify the factors influencing the marketers and advertisers’ co-creation value in mobile applications setting in Jordan through applying several information systems theories. Structural Equation Model (SEM) was used for data analysis and hypothesis testing. The convenience method was also approached to determine the sample size and data collection method. The result of the recent study confirms that extended Technology Acceptance Model (TAM) and eTailQ model provide a capability to determine, increase, or generate the marketers and advertisers value using Open-Sooq app in Jordan. Finally, the current research had some theoretical and practical implications, limitations, and future orientation studies that were discussed in their specific parts.