This study aimed to determine the impact of digital transformation (DT) and digital accounting (DA) on the financial reports quality (FRQ) in companies listed in the Saudi capital market. Data were collected using a questionnaire distributed via email. The research sample consisted of 116 individuals, including accountants and executive directors in companies listed. The study adopted the smart PLS method to test hypotheses. The study found that there is an incomplete positive relationship between digital transformation and the quality of financial reports through the positive impact on the characteristics of relevance and understandability, as well as the existence of a complete positive relationship between digital accounting and the FRQ through the impact on all characteristics of accounting information.

This paper aimed to examine a conceptual model for the relationships between hospital service quality, patient satisfaction, hospital utilization, and hospital financial performance. A total of 176 hospitals was selected from California State for this study. The standardized performance measures were used together with precisely defined specifications and standardized data collection protocols. First, an exploratory factor analysis with Varimax rotation was performed. The measurement prop-erties were then assessed in a confirmatory factor analysis (CFA). The analysis results show that quality had a significant effect on satisfaction, which, in turn, affected the financial performance. The results provide support for the previous findings indicated that service quality was positively associated with patient satisfaction and that satisfaction and utilization had a significant positive effect on financial performance. The analysis results provide support for the previous findings that hospital service quality is positively related to patient satisfaction. The findings also show that patient satisfaction and hospital utilization have a significant positive effect on hospital financial performance.

This study unraveled the effects of strategic management and organizational culture on organizational performance. It also determined the most triggering predictor of organizational performance. In this study, strategic management focused particularly on the formulation and implementation strategy. A number of 291 officers from government organizations participated in this study. Self-administered questionnaire was employed for the data collection. The analysis revealed that the performance of government organizations was impacted by organizational culture, dimensions of formulation and implementation strategy. Organizational culture emerged as the most triggering predictor on organizational performance. The study concludes with some implications for practice and theory.

Rapid economic changes and globalization have triggered urgent response from firms to devise ef-fective strategies in improving performance and ensuring long-term survival. This study examined the influence of environmental strategy and competitive advantage on business performance. Subsequently, it determined the different effects of environmental strategy and competitive advantage on business performance. This cross-sectional study involved a total of 222 hotel managers as respondents. Data in the study was obtained via self-administered questionnaires. Partial Least Squares (PLS) analysis was used to test the hypotheses of study. Findings of this study revealed the significant and positive effects of environmental strategy and competitive advantage on business performance. Competitive advantage has been found to contribute towards a higher variance on business performance than environmental strategy. Results obtained have proven the robustness of the theory applied in this study to explain the business performance of the tourism industry in the context of a developing country. The results close the gaps in previous research findings that will add to the current body of knowledge.

This study examined the relationship between Theory of Planned Behavior and knowledge sharing among nurses in Patient Computer Management System. Consequently, it determined the moderating effect of distributive justice on the relationship between Theory Planned Behavior and knowledge sharing. A quantitative approach was employed in this study. The research was based on a correlational and cross-sectional study which involved a total of 336 nurses. Data was collected based on random sampling via self-administered questionnaires. Partial Least Squares (PLS) (Version 3.0) analysis was used to analyze the data. The study revealed that Theory of Plan Behavior components were significantly related to knowledge sharing. These components were also found to have a significant and positive influence on knowledge sharing. The study revealed that distributive justice had significantly moderated the relationship between two components of Theory Planned Behavior (attitude and subjective norm) and knowledge sharing.

Students’ evaluation of quality in higher education is becoming increasingly important and widely accepted. Various researchers have reported that “high quality” education creates sustainability among students to accomplish their goals over a period of time. The intention of the present study was to explore students’ perceptions of quality in higher education in terms of curriculum content, learning and teaching experiences, institutional resources and outcome and assessment. A total of 91 students were randomly selected from the business and engineering colleges within Prince Sattam bin Abdulaziz University. The data were analyzed using descriptive and inferential statistics to obtain accurate results pertaining to the motif of the research. The findings revealed that total institutional factors emerged as one of the most prominent predictors of the outcome and assessment within the two different aforementioned disciplines. This paper concludes with suggestions for further investigation.

The research aimed to evaluate the impact of operations management practices (OM) on the competitive advantage of Saudi Arabian Small and medium-sized enterprises (SMEs). It further aimed to analyse the mediating role of supply chain management practices (SCM). The research design of the study was quantitative, and primary data was gathered using a close-ended survey questionnaire. In this research, 383 participants were recruited belonging to different industries. The analysis was conducted on SmartPLS with SEM as the primary technique. The results revealed that operations management practices significantly helped in gaining competitive advantage, and supply chain management practices mediated the relationship partially. However, this research was limited to SMEs of Saudi Arabia, therefore, it can be improved in the future with the inclusion of other factors and considering other countries as well. Precisely, it is recommended that the SMEs should focus on leveraging their core competencies or identify an area which can give them a definite competitive advantage and further ensures that customer needs are translated on the product planning.

Web based and/or existing e-commerce have changed the traditional view of CRM to the eCRM. Recent studies on eCRM has investigated success factors of e-CRM in different contexts and fields. This paper aims to investigate the effect of customer satisfaction, customer trust and commitment, customer profitability on eCRM in Saudi Arab. This study was designed quantitative cross-sectional questionnaire survey. This quantitative study used questionnaire survey design and 319 respondents were taken into account for analysis procedure. Structural Equation Modelling was applied and SmartPLS tools was used to test the hypotheses. Customer satisfaction, customer profitability, trust and commitment have shown to have positive significant effects on eCRM. Empirical evidence of this study confirmed that from the customer point of view customers satisfaction, customer profitability, customer trust and commitment were the strong predictors of successful eCRM.

Digital development transformation and rapid dissemination of technological innovations, has let various e-retailers site make an advanced investment to get the benefit of the latest business opportunity for building innovations. Thus, this study identifies the main effect of perceived e-retailers websites innovativeness on supply chain performance, functional competences, perceived self-congruence, customer hope, perceived service advantages, word of mouth behavior, and hedonic value. Data used in this study were collected from banking customers who own a visa card that allows them excute an online payment and the sample was tested on the analysis model using (SEM-PLS) tool. The results of the study support that e-retailers' website innovativeness was positively associated with the constructs of each innovation factor. The given analyses supervise practitioners for better management of e-retailers website innovation implementation along with the supply chain performance.

The objective of this study is to empirically evaluate the associations of information technology, supply chain management, and logistic capability with a competitive advantage of some Saudi Arabia industry during the year of 2020 using Resource-based Theory. Using the information from a self-administered survey with an ultimate sample of 118 respondents, the outcome of Multiple Regression indicates a significant positive correlations of information technology, supply chain management, and logistics capabilities strategies with a competitive advantage. The outcome of this study should be applied by the company’s top management to improve their supply chain management within strategic plans, as a result, increase the magnitude of their competitive advantage and financial performance.