Global business is getting more and more cutthroat. Digital technology plays a significant role in giving companies a competitive advantage and improving the effectiveness of corporate processes. The Malaysian government has advanced by implementing e-government to use digital technologies to improve operations. In line with the objective of Malaysia’s government, this study examines the impact of e-procurement adoption and e-procurement determinants on supply chain performance among Malaysian manufacturing companies. Using a quantitative research design with an online survey questionnaire, 99 responses from manufacturers listed in the Federation of Malaysian Manufacturers directory were obtained, representing 19.41% of the response rates. It fulfilled the minimum sample size of 92, and the data were examined using PLS-SEM. A total of 13 hypotheses are supported, accepted hypotheses one and two in which top management support and information communication technology infrastructure do not directly affect supply chain management. Besides, the findings prove this study's mediating effect on e-procurement adoption. It indicates that most Malaysian manufacturing companies have embraced e-procurement to support their supply chain operations.

This study examines the correlation between internal drivers, external pressures, Green Entrepreneurial Orientation (GEO). In the context of wood processing companies in Lumajang, this study examines how green supply chain management (GSCM) practices and performance interact. The study relies on theoretical underpinnings grounded in both institutional theory and the Natural Resource-Based View (NRBV) theory to thoroughly explore and comprehend these complex interconnections. Data was collected from a sample of 98 wood processing companies registered as Primary Timber Forest Product Industries (IPHHK) in the Lumajang District Forestry Office up to 2020, using a saturated sampling technique over three months from January to March 2022. This study's data analysis was carried out using structural equation modeling (SEM), which uses the partial least squares (PLS) methodology. The results of the analysis indicate that internal drivers do not exert a significant influence on Green Supply Chain Management (GSCM) performance. In contrast, external pressure and Green Entrepreneurial Orientation (GEO) have a notable and statistically significant impact on GSCM performance. Furthermore, GSCM practices play a crucial mediating role, fully mediating the correlation between internal drivers and GSCM performance and partially mediating the correlation between external pressure, GEO, and GSCM performance. This research holds practical implications for managers, supply chain specialists, and Lumajang wood processing industry policymakers. It clarifies the significance of particular drivers in putting GSCM practices into practice and reaching improved performance levels. Future research should consider expanding the sample size, extending the scope of the survey, exploring additional research avenues, and implementing longitudinal designs to investigate green supply chain integration and firm behavior over time.

This study empirically explores the influence of innovation orientation on the digital supply chain, mediated by dynamic capabilities within the context of Small and Medium Enterprises (SMEs). This study, rooted in a comprehensive evaluation of dynamic capabilities and innovation orientation, introduces a framework that could serve as a valuable resource for subsequent research. It contributes to the global discourse on optimizing digital supply chain practices among SMEs. Quantitative method was employed, gathering data from 212 professionals in SMEs in Dubai, UAE, via an online questionnaire. The collected data were analyzed using SmartPLS 4, focusing on reliability, validity, discriminant validity, and hypothesis testing. The findings show a significant influence of innovation orientation on the digital supply chain. Dynamic capabilities also exhibit an indirect yet substantial impact on the relationship between innovation orientation and the digital supply chain. The identified dynamic capabilities are instrumental in refining decisions associated with the circular economy and leveraging technology to enhance supply chain mechanisms. These capabilities foster positive correlations between the digital supply chain and innovation. The predominant advantage of digital supply chains for consumers lies in their agility and speed, facilitating swift response to customer demand and bolstering business efficiency. The model presented is a template for future research, which could expand its scope to include other industries like manufacturing or services, augmenting the robustness of the findings.

This research tries to analyze the explicit and implicit impact of the smooth supply chain and fairness of the tax system on corporate taxpayer compliance and its implications for state tax revenues. This research uses quantitative methods, using random sampling techniques, and obtained a sample of 100 respondents consisting of various MSMEs registered with the Ministry of Cooperatives and SMEs in 2023 who are taxpayers in South Jakarta City, DKI Jakarta Province, Indonesia. The data obtained from the surveys was utilized in Structural Equation Modelling with Partial Least Squares (SEM-PLS) for additional analysis. Research results and data analysis show that tax system equity has a direct and significant impact on corporate taxpayer compliance; tax system fairness directly has no and minimal impact on state tax revenues; and corporate taxpayer compliance directly and significantly impacts state tax revenues. A smooth supply chain has a direct and substantial impact on corporate taxpayer compliance. Furthermore, a smooth supply chain has a direct and substantial influence on state tax collections. A seamless supply chain and state tax revenues are largely mediated by corporate taxpayer compliance, which has a substantial impact on both. Furthermore, the relationship between the fairness of the tax system and state tax collections in MSMEs in South Jakarta City is totally mediated by corporate taxpayer compliance.

This study investigates the mediating role of supply chain digitization in the relationship between supply chain agility and operational performance. To test the study hypothesis, a survey questionnaire was distributed to 320 respondents occupying different managerial positions at pharmaceutical manufacturing companies in Jordan. However, 285 questionnaires were retrieved, of which 17 were excluded for their invalidity. Thus, only 268 questionnaires were found to be valid for statistical analysis. The results show There is a relationship that is statistically significant between supply chain agility and operational performance; there is an impact of supply chain agility on supply chain digitization; there is an impact of supply chain digitization on operational performance; and there is no significant mediating role of supply chain digitization in the relationship between supply chain agility and operational performance. The study concludes by emphasizing the importance of supply chain agility in enhancing the operational performance and supply digitization of pharmaceutical manufacturing companies in Jordan. The study recommends other researchers conduct further studies on how digitalization, information systems, and technology may improve supply chain agility, examine the ideas of responsiveness and resilience in agile supply chains, and recognize how these factors might be balanced by businesses to attain the best possible operational performance.

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

This research aims to investigate the impact of digital transformation on the operational efficiency, customer experience, competitive advantage, organizational performance, and risk management in Jordanian Islamic banks. A descriptive analytical method was used, collecting primary data from a survey of 68 employees across four Islamic banks. Statistical tools, including linear regression and correlation, were used for data analysis and hypothesis testing. The findings revealed that digital transformation significantly influences the operational efficiency, competitive advantage, customer experience, organizational performance, and risk management of Islamic banks at a significance level of α ≤ 0.05. While digital transformation generally enhanced operational outcomes and customer experience, it also increased exposure to risks such as electronic attacks, fraud, and privacy concerns. The results highlight the importance of integrating digital transformation in Islamic banking while employing robust risk management strategies. These findings provide insights for policymakers, bank managers, and researchers in formulating strategic initiatives for digital transformation in the banking sector. The research contributes to the literature by focusing on the role of digital transformation in Islamic banking, a less-explored area in academic studies. This research also presents valuable implications for practice, specifically for banks and regulators to balance the potential of digital transformation with the associated risks.

The paper aims to investigate the direct impact of accounting measurement, Social Capital Disclosure (SCD), and Accounting Conservatism (AC) on the Quality of Accounting Information (QAI), focusing on consistency in the context of Corporate Social Responsibility (CSR). The study involves industrial companies in the Yemeni capital, Sana’a. Hypotheses are developed and tested through the collected data from a questionnaire distributed to 178 employees. Results indicate a positive impact of accounting measurement, SCD, and AC on the quality and reliability of accounting information. However, when considering CSR as a moderating variable, these factors do not show a significant positive effect. The study is limited to industrial companies in Sana’a, and broader implications may require consideration of various other sectors.

This study examines the relationships among green human resource management (GHRM), green commitment, green innovative work behavior (GIWB), and the moderating effect of environmentally specific servant leadership (ESSL) in UAE higher education institutes of the United Arab Emirates (UAE). Using a sample of employees, data were collected through a survey from 243 employees working in different universities across the UAE and analyzed using Structural Equation Modeling (SEM). The SEM analysis confirms robust relationships between GHRM, environmentally specific servant leadership, green commitment, and green innovative workplace behavior. GHRM has a positive impact on GHRM. ESSL fosters the relationship between GHRM and green commitment, while green commitment positively impacts green innovative workplace behavior. Females were found to be more environmentally aware of the needed adjustments compared to male workers at the UAE campuses. The study suggests that higher education institutes in the UAE should adopt ESSL to support eco-conscious behaviors and green practices on their campuses and contribute to the achievement of national sustainability goals.

This research adopts a contingency theory approach to explore the role of the Balanced Scorecard (BSC) as a performance management system. Contingencies, including perceived environmental uncertainty and business strategy, are examined to understand their impact on BSC implementation and organizational performance, with a specific focus on the mediating role of the BSC. Conducting a survey among Jordanian manufacturers, the research gathered 312 usable responses out of 400 questionnaires, achieving a response rate of 78%. Theoretically, this study's framework contributed to management accounting literature by analyzing the impact of perceived environmental uncertainty and business strategy on BSC implementation. The study's findings will help understand the factors that could influence Jordanian manufacturing companies' BSC implementation. This study will also help businesses understand why they need to use BSC to get the right information for making decisions and improve the performance of their organizations.