The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The objective of this research is to provide a comprehensive framework for the ethical and responsible integration of AI within the accounting domain. The research used a survey methods approach while 379 respondents were selected using cluster and proportional sampling. The qualitative component of the research investigates the viewpoints and concerns of persons pertaining to the use of AI. The study results provide significant contributions to the development of a context-specific paradigm for AI ethics that prioritizes concepts such as transparency, fairness, and accountability. The findings of this study have substantial value for multinational corporations engaged in commercial operations in Jordan and similar regions. The results provide organizations with the necessary tools to proficiently address the ethical dilemmas that emerge as a result of using artificial intelligence in accounting procedures.

The primary objective of this paper is to consider the influence of perceived usefulness, per-ceived ease of use, business innovativeness and product innovativeness on the adoption of mo-bile commerce. For the model of this study to be tested empirically, data were collected from mobile commerce users in Nigeria. A total of 405 questionnaires were used for the analysis via PLS-SEM. The results of the study revealed a positive and significant relationship between per-ceived usefulness, perceived ease of use, business innovativeness and product innovativeness. The results of this study provide some guides for mobile commerce practitioners.

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.

This paper presents an empirical investigation to determine the important factors influencing on adoption of biofuels from consumer’s perspective. The study designs a questionnaire in Likert scale and distributes it among 211 randomly selected people who use green products in city of Tehran, Iran. Cronbach alpha is calculated as 0.812, which is well above the acceptable level. Using principle component with Varimax rotation, the study has determined five important factors including social commitment, product usefulness, infrastructure, management approach and customer oriented, which influence the most on adaptation of biofuels.

The aim of this study is to explore factors affecting the adoption of blended learning strategy. Data was collected using a questionnaire consisting of 42 items, distributed to a random sample of 174 faculty members of Saudi Electronic University and Qassim University. IBM SPSS was used to conduct data analysis. Supporting research hypothesis indicates that student, institutional and learning variables had significant influences on the adoption of blended learning strategy. Considering the findings, it was concluded that the adoption of a blended learning strategy depends not only on the technological aspect of the learning process but also on people, i.e., students who are engaged in the process and motivated teachers who possess the required knowledge and skills. The most important implication of this research is that policy and decision makers in business educational schools are requested to consider factors that had a significant effect on the adoption of blended learning. In doing that, the research contributes to the blended learning knowledge via highlighting the key variables that encourage or hinder the adoption of blended learning strategy.