The study examines the technological factors influencing the adoption of artificial intelligence (AI) technology. In addition, this study examines the mediating role of accounting automation on AI adoption in a small and medium-sized enterprise (SMEs) context. The owners and managers of SMEs were surveyed online using a convenience sampling technique. The proposed model was tested using SEM. The findings confirmed the relationships between the predictive variables and AI adoption. The results showed that accounting automation partially mediated the relationship between predictive variables and the adoption of AI. The results contribute to the TOE model by incorporating accounting automation into the TOE framework as a mediating variable. The study also contributed to the literature by including new variables in the model, such as saving time and efficiency-improving.

This study sought to investigate the impacts of big data, artificial intelligence (AI), and business intelligence (BI) on Firms' e-learning and business performance at Jordanian telecommunications industry. After the samples were checked, a total of 269 were collected. All of the information gathered throughout the investigation was analyzed using the PLS software. The results show a network of interconnections can improve both e-learning and corporate effectiveness. This research concluded that the integration of big data, AI, and BI has a positive impact on e-learning infrastructure development and organizational efficiency. The findings indicate that big data has a positive and direct impact on business performance, including Big Data External and Internal, Innovative Usage, Indexing, and Sources Accuracy. In addition, Artificial intelligence positively affects business performance, including Data Accuracy, Data Transparency, Data Speed, and Creative Thinking and Learning. Moreover, business intelligence has a direct and positive impact on business performance, including Data Warehouse, Data Mining, Business Process Management, and Competitive Intelligence. In addition, the findings indicate that e-learning which represents system quality, information quality, and self-efficacy has a positive relationship on enhancing business performance. Interestingly, the present findings are inconsistent with those of previous studies showing the variables of interest which have no effect on e-learning and business performance. Taken together, the findings of this study suggest that firms should begin to apply processes related with applying e-learning and developing business performance. The novelty of the present study lies in highlighting the key dimensions of big data, artificial intelligence, and business intelligence when it comes to enhancing e-learning and business performance at Jordanian telecommunications industry.

This study aims to explore whether or not social responsibility disclosure contributes to improve the financial information environment, through examining the impact of quantity and quality of corporate social responsibility (CSR) disclosure on the accuracy of analysts' forecasts and audit fees. Content analysis technique has been used to measure quantity and quality of CSR disclosure in annual reports of Saudi registered companies. OLS regression model is used to examine the relationship between the quantity and quality of CSR disclosure in the annual reports and the quality of the analysts' forecasts, and the audit fees. The results indicated that CSR disclosure provides useful information for outsiders, where it is associated with more accurate analysts’ expectations and reduced audit fees. These results suggest that CSR disclosure is associated with high quality financial information environment. This paper provides comprehensive analysis for financial information environment in Saudi companies. The findings of paper provide useful insights concerning the importance of social responsibility disclosure in Saudi business environment.

The main objective of the study was to find out the relationship between saving and investment pattern and orientation towards finance among the working women at the universities of Saudi Arabia. Orientation towards finance (ORTOFIN) is one's attitude towards effectively managing financial activities. This attitude is backed by individual behavior toward financial management. ORTOFIN scale was made as a construct to measure the behavioral dispositions of individuals that are connected to their behavior patterns towards finance and orientations. The data was collected using the ORTOFIN scale which was constructed and used in the European population as well as validated using standard procedures into the Asian population. The present study concentrates on the working women at the Universities of Saudi Arabia. The data collected from 192 women employees of different Universities in Saudi Arabia. This study states there is a significant positive relationship among the saving and investment pattern and orientation towards finance among the working women at the universities of Saudi Arabia. The finding of the study revealed Financial Management Behavior act as a major contributor to the orientation towards finance and the factor of personnel planning is another significant contributor towards ORTOFIN.

The purpose of this study is to determine the impact of cloud-based solutions on the digital transformation of human resource (HR) practices in Jordan. The study is quantitative in nature and the data was gathered from primary sources by gathering the responses from 346 respondents. The SEM technique was used for the purpose of determining the direct effect. The study found that infrastructure as a service, performance as a service and software as a service had significant and positive impact on the digital transformation of the HR practices. The information gathered from the secondary sources was provided with reference and was also well paraphrased to avoid the issue of similarity. The study focused on the public sector which restricts the results of this study to this sector only. On the other hand, only one country was considered in this study i.e., Jordan. The research is considered as the first attempt to examine the impact of cloud-based solutions on the digital transformation of HR practices in a developing country such as Jordan.

The aim of the study is to explore the impact of Social Media Marketing on Brand Loyalty. It focused on customers of small and medium enterprises (SMEs) specializing in the fashion products retail in Saudi Arabia. An online instrument was created through Google Forms and published on social media of SMEs that trade in fashion. In total, (1692) responses were received. Structural equation modeling (SEM) was used to test hypotheses. The results of the research showed that all dimensions of social media marketing had a positive impact on brand loyalty. The highest impact was for social media word of mouth. The study recommends the issuance of more legal legislation to protect user privacy and prevent its penetration, in addition to enacting laws that punish bad use of networks, which increases customers' trust in these sites and motivates them to carry out many marketing campaigns.

Sustainability reporting, under organizational reporting framework, gives information about economic, environmental, social, and governance performance (GRI). Corporate sustainability reporting has a strong practice of environmental reporting with corporate principles. Despite various guidelines such as GRI, the reporting and presentation of sustainable items are not common in practice. The study aims to analyze the current sustainability of Accounting Practices in Indian Cement Companies. To analyze the same, researchers have taken a case study of five prominent cement companies, JK Cement Ltd., Shree Cement Ltd., ACC Cement Ltd., Binani Cement Ltd., and Ambuja Cement. The study observed the common reporting methods of the selected companies under various common heads in the Indian Cement companies and later to make a comparison amongst them, further by taking the views of the company respondents, with a questionnaire. For measuring combined effect of the selected companies, financial and non-financial disclosure of the selected 13 items for sustainable reporting has been considered, and to analyze the independent variables having influenced upon the combined effect of dependent variables MANOVA statistical technique was applied. It was found that there is a critical difference in the reporting of financial and non-financial sustainability factors by Indian cement companies. The study concluded that the corporations should follow the best standards of environmental sustainability for strengthening their activities and documentation on sustainable growth.

This paper aims to examine the effect of audit committee characteristics on audit report lag, and also explores whether this effect will vary between before and after mandatory adoption of IFRS in Saudi listed companies. Based on a Saudi sample of 388 firm-year observations from 2015 to 2018, the Poisson regression analysis shows that among audit committee characteristics, only audit committee financial experience significantly influences the timing of financial reporting. The result indicates a weak influence of audit committees on timeliness of financial reporting, which is consistent with the results of most of previous studies. On the other hand, the results show a strong impact of the adoption of IFRS on the context of that relationship, where the results show the impact of IFRS on audit report lag, audit committee quality and the association between them.

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.

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).