This study examines the dimensions of learning organization essential in enhancing Human Resources (HR) effectiveness towards the attainment of the strategic objectives of commercial banks operating in Nigeria. This study adopted a survey research design following a quantitative approach for data collection and analysis procedure. The respondents (professional bankers) were selected using a convenience sampling technique. A structured questionnaire was designed and administered to 305 respondents in the participating commercial banks. The data was analysed using a variance-based structural equation modelling via SmartPLS, version 3.2.9. The results showcased specific learning dimensions to consider in designing learning and development interventions for HR effectiveness in commercial banks. There is a dearth of literature on the specific learning dimensions that play a prominent role in ensuring HR effectiveness in the banking industry in developing countries, particularly in Nigeria. The outcomes of this study contribute to the extant literature and assist HR business partners in adding value to commercial banks through HR effectiveness.

The purpose of this empirical study is to determine how Jordan's internal control system affects the efficiency of accounting information systems (AIS) services and client satisfaction. The study's goal is to shed light on how important a robust internal control system is for increasing customer satisfaction with AIS services. A quantitative research methodology is used to collect data from a survey of 265 representative customers of Jordanian enterprises (Commercial BANKS). Data is analyzed using second generation analysis technic (SmartPLS) software. In the context of AIS, the findings emphasize the significance of the internal control system in bolstering the link between service quality and customer satisfaction. The research advances our understanding of AIS and has significant ramifications for companies seeking to improve customer satisfaction and service quality. The researcher also offered suggestions for further research.

The paper aims to analyze the influence of the effectiveness of strategic decisions on organizational excellence, through employee empowerment, as an intermediate variable in Qatari commercial banks, where this study is quantitative and uses the descriptive cause-effect approach. The population of this study includes all directors, assistants, deputies, department managers, and branch managers in the six Qatari Commercial Banks, while the field survey method was used for this study. The population number was 336 participants from whom the researchers retrieved 270 questionnaires valid for statistical analysis. The study found that: the level of effectiveness of strategic decisions on organizational excellence and employee empowerment in Qatari commercial banks is high. The findings also showed that there was a significant effect of the effectiveness of strategic decisions on organizational excellence through employee empowerment as an intermediate variable. The study recommended the need for more studies to maintain the approach of the effectiveness of strategic decisions and employee empowerment in Qatari commercial banks, for their important role in organizational excellence, specifically giving freedom of action to employees to solve and encounter work problems.

This study aimed to determine strategic agility impact on employees’ performance in commercial banks in Jordan. A self-administrated questionnaire was developed according to research objective and hypotheses. The research population consisted of all managerial employees in Jordanian commercial banks. A random sample was selected consisting of 250 staff members who have senior administrative and supervisory positions in the commercial banks. Statistical techniques were used to test the research hypotheses. The research concluded a set of outcomes, the most important is strategic agility with its dimensions have an impact on employee performance in the commercial banks in Jordan. The research also concluded that strategic agility dimensions (strategic sensitivity, core capabilities, clarity of vision, strategic goals information technology selection, and share responsibility) influence on employee's performance in commercial banks in Jordan. The study recommended that commercial banks in Jordan have to adopt strategic agility approach to improve their employee's performance. The commercial banks must exert their best efforts to rapidly adapt to surrounding environmental variables. Commercial banks have to pay attention to human capital, which plays a major role in achieving good performance.

The objective of this study was to showcase the influence of Business Intelligence (BI) tools, such as Online Analytical Processing (OLAP), Extract, Transform, Load (ETL) processes, Data Mining (DM), Relational Database Management Systems (RDBMS), and Document Management Systems (DMS), on maintaining the quality of financial reports in Jordanian commercial banks listed on the Amman Stock Exchange. Two approaches were employed to achieve the research objectives: a descriptive-analytical approach involving the development of a questionnaire to gather primary data on the independent variables associated with BI tools (OLAP, ETL, DM, RDBMS, DMS), and an applied approach to evaluate the dependent variable represented by the sustainability of financial report quality, utilizing the financial statements of commercial banks listed on the Amman Stock Exchange from (2016 to 2021). Data analysis and hypothesis testing were conducted using statistical software (SPSS) through multiple regression analysis. The results of the statistical data analysis and input from the research community indicated that the sustainability of financial report quality, as a valuable asset for banks, relies on the utilization of Business Intelligence tools. IT professionals in commercial banks perceive a statistically significant impact of BI tools on maintaining the quality of financial reports. Consequently, the management of commercial banks listed on the Amman Stock Exchange should prioritize the effective utilization of Business Intelligence tools, as their potential lies in aiding the accounting process to achieve its objectives, which ultimately contribute to the sustainability of financial reports. By employing these tools accurately and efficiently in accounting practices, all stages of the accounting process can be influenced, enabling the transformation of available data into information that benefits decision-makers both internally and externally within the banking environment.

The present study's primary goal is to examine selected financial risks and financial performance of commercial banks listed on the Bahrain Bourse from 2014 to 2021. However, as independent factors, chosen financial hazards include capital risk, liquidity, and bank size as a control variable, while financial performance as a dependent variable is assessed by return on equity. The panel regression analysis of data technique was used to attain the study goal. Whereas the statistics for the banks were gathered from their annual financial reports. A fascinating conclusion was the discovery of strong correlations between capital risks, bank size, and financial performance. The findings also revealed a negligible link between liquidity concerns and financial success. Due to the limitations of the present study, several ideas for future research may be suggested, such as performing research on other financial hazards, other financial institutions, and other financial performance metrics that are not included in the current research.

The Jordanian banking sector has been able to achieve remarkable growth rates at various levels. This sector is based on a robust infrastructure and is subject to the supervision of the Central Bank, which guarantees the likes of banks operating to financial reporting standards in order to maintain good financial soundness indicators. Therefore, this study aimed to examine the impact of strategic agility on the financial performance of commercial banks in Jordan. The study population was represented by senior managers. The purposeful sampling method was used to collect primary data from (188) respondents who constituted (81.74%) of the sent questionnaires. Structural Equation Modeling (SEM) was applied to test the study's hypotheses. The results showed that strategic agility had a positive impact on financial performance, as the greatest impact was strategic sensitivity, followed by resource fluidity, and finally leadership unity. This study contributed to the development of a logical framework supported by empirical evidence about the possibility of developing financial performance in dynamic environments. Hence, senior managers recommended focusing on making rational decisions derived from studying the reality of the work environment and adjusting organizational structures to become more flexible in response to the volatile business environment.

This study seeks to explain the impact of strategic capabilities on organizational ambidexteri-ty, in the presence of knowledge management. The study population consists of managers of commercial banks in Jordan. The sample included (200) respondents by distributing the study questionnaires to them, where the returned questionnaires and valid to statistical analysis were (168). Structural equation modelling (SEM) was used as an inferential statistical analysis technique to test the hypotheses of the study. The result of this study referred that knowledge management mediates the relationship between strategic capabilities and organizational ambidexterity. Hence, all dimensions of strategic capabilities (marketing capability, market-linking capability, technology capability, and management capability) have a statistical impact on both knowledge management dimensions (knowledge acquisition, knowledge creation, knowledge application, and knowledge storage) and the dimensions of organizational ambi-dexterity (exploitation and exploration). Therefore, the study recommends managers and decision-makers of commercial banks in Jordan to focus on strategic capabilities that enhance their abilities to identify and acquire opportunities from the business environment by building good relationships with both customers and suppliers. Besides, improving their employees’ capacity to deal with new knowledge and apply it to create novel products and services.

The research analyses the impact of non-interest income on the performance of 26 Vietnamese commercial banks in the period of 2008 - 2017 by the Generalized Method of Moments (GMM) method. The research results show that: (i) The average non-interest income ratio of Vietnamese commercial banks is only 8.32%, a significantly low level compared with the interest income ratio of more than 90% of the total income of the banks; (ii) Non-interest income has a positive impact on the performance of Vietnamese commercial banks in the research period. The research results assist in confirming the trend of diversifying non-credit activities to increase non-interest income ratio of Vietnamese commercial banks.

In Vietnam, the role of commercial banks is extremely important, but the real situation does not really meet the requirements of the economy. The State Bank of Vietnam has implemented many solutions to stabilize the monetary market and regulated internal control and internal audit of credit insti-tutions. Therefore, in order to survive and develop in a sustainable way, each commercial bank itself needs to build good governance policies so that its activities are always effective. The most suitable solution is given: good completion of internal control to improve the operational effectiveness of internal control. This article studies the major factors affecting the effectiveness of internal control in joint stock commercial banks in Vietnam, in order to help them understand the factors affecting, improving and ensuring the effective operations of the banks, aiming at the goals of stabilizing the financial economy of the country.