The paper presents a fresh empirical approach for clarifying the impact of Jordan's most prevalent forms of ownership on the link between the “fair value (FV)” model share of assets and auditing costs. Using information gathered from 105 Jordanian financial listed companies spanning 2005 to 2018, ordinary least squares regression is applied in this paper. While financial institution ownership variables cause the opposite to be observed, family ownership decreases the link among the share of assets at FV and audit expenses. Family ownership results in decreased auditing costs paid only for “Level 1” assets; conversely, the extremely uncertain FV assets “Level 2 & 3” show the opposite. Financial institutional ownership demonstrates that auditing FV Level 1 leads to higher auditing costs. When relating FV Levels 2 and 3, the moderating effect of financial institutional ownership was significantly negative. No significant moderating effect of government ownership is confirmed. The inconclusive and limited empirical explanation of audit costs resulting from the FV model from a Western setting motivates our investigation. This study is considered as a unique study as it takes into account the most prevalent types of ownership in the Jordanian context in the FV studies reviewing auditees in Jordan. New evidence is generated by documenting audit characteristics of Jordan, a developing country, and its institutional environment and compliance with the FV model. The results are useful to regulators and policymakers in regulating the auditing profession and resolving FV audit-related conflicts and issues.

The importance of entrepreneurial competencies and information technology capabilities has increased in the last few decades because of the strategic role played by the entrepreneurs. Therefore, this study aims to investigate the impact of entrepreneur competency and information technology capability on business success. A survey questionnaire was conducted to test the influence of entrepreneur competency and information technology capability. This questionnaire was filled by 403 participants who were recruited through Jordan Chamber of Commerce so as to identify the business owners who had started their companies in the recent years. The findings of the study showed that entrepreneurial competencies have a positive effect on business success and information technology which was used as a mediating role has a positive impact on both entrepreneurial competencies and business success. The findings of this research will be helpful to entrepreneurs and policy makers.

This research aims to identify and evaluate different factors influencing the customer decision in selecting a community pharmacy in the city of Amman, and study the possible impact of branded pharmacy on the selection process. Five main factors were selected based on the literature review, including convenience, physical environment, sales promotions, qualified and experienced pharmacists and customer service and three main hypotheses and twelve sub-hypotheses were developed. A descriptive analytical methodology, quantitative approach, utilizing survey strategy utilizing questionnaire were used. The population of this research consists of customers who decide to choose a community pharmacy which is estimated at 934.5 thousand households. To collect the primary data, a self-administered questionnaire was pre-pared based on previous studies; 1070 questionnaires were distributed in different community pharmacies in Amman using convenience sample (pharmacy intercept), 801 filtered and screened questionnaires were sent for statistical analyses. The results reveal that customer service factor had the highest effect on customers’ selection of pharmacies, followed by qualified and experienced pharmacists and convenience, respectively. Sales promotions and physical environment have the least impacts on customers’ decision. The results also show that there is a partial statistically significant mediation effect of branded pharmacy on the direct relationship between the selected factors and customers’ pharmacy selection. The demographic variables have no statistically significant moderating effects on the direct relationship between the selected factors and pharmacy selection. Discussion, managerial implications, and future research recommendations are provided.

The enablers of Big Data Analytics (BDA) on the BDA adoption intention of consumer goods’ retailing firms were measured in this study along with innovation culture as a moderator. Based on a literature review, six BDA adoption intention enablers: financial readiness, perceived advantages, top management support, IT infrastructure, technology sophistication, and data quality were identified. The study collected data from different levels of managers in the consumer goods’ retailing sector in Jordan to test the proposed study framework. To obtain primary data, a quantitative method was used, and a survey (structured questionnaire) was conducted. SmartPLS version 3.3 was used to analyze and test the proposed study model, which included 211 respondents. Three BDA enablers, including perceived advantages, top management support, and IT infrastructure, were found to have a statistically significant effect on BDA adoption intention in their supply chain operations. Furthermore, the relationship between financial readiness and BDA adoption intention was significantly moderated by innovation culture. This research model can be used to determine the challenges and enablers to BDA adoption in supply chain operations for both developed and developing countries. Future research may replicate the model in various sectors or the same sector in different countries.

By integrating the technology acceptance model, the theory of planned behavior, and regulatory focus theory, this study assesses the mediating role of technology perception attributes (i.e., perceived ease of use and perceived usefulness) in the relationship between customer experience and the adoption of e-payment cards during the COVID-19 pandemic in Sudan. A questionnaire survey was conducted with 368 e-payment users in Khartoum and Southern Darfur, the two most highly populated states in Sudan. This study employed convenience sampling and quantitative methodology to clarify the relationship based on structural equation modeling. The empirical findings showed that the customer experience dimensions of cognition and emotion had a significant influence in e-payment adoption and technology perception. Further, they indicated that technology perception had a significant mediating role in the relationship between customer experience and e-payment adoption.

Small and Medium Enterprises (SMEs) play a major role in most developing countries because they are able to improve and develop the economy. e-Commerce is also an important topic in vari-ous research fields as it brings about benefits to these countries. However, the adoption of e-Commerce by SMEs in developing countries is low due to several factors. Therefore, a parsimony framework has been proposed to investigate the factors which influence the adoption of e-Commerce among SMEs in West Malaysia. Three factors are considered in this research, namely Perceived Barriers, Organization Readiness, and Competitor Pressures. Questionnaires were used for data collection while SmartPLS was used to analyze the data. The results showed that Perceived Barriers contain negative significant influence on the adoption of e-Commerce among medium-sized SMEs, but not for small-sized SMEs. Organization Readiness shows a huge difference between small and medium-sized SMEs. Competitor Pressures are important for both small and medium-sized SMEs. In conclusion, the results obtained will assist and enable stakeholders to restructure e-Commerce applications which fulfill the needs of their organization and therefore, increase the effectiveness of the organization.

The digital economy is a phenomenon that has emerged in today's modern era. Digitalization is expected to be able to support the progress of the economic aspect. However, it turns out that not all people in parts of the world are able to keep up with this change in the phenomenon of economic digitalization. This study aims to identify, classify, and analyze the factors that influence the conditions of acceptance of the digital economy in developed and developing countries as measured through the Digital Economy Acceptance Index (DEAI). This research used a quantitative approach with research objects from countries in the world during the past years. The methods used in this research are composite index and multivariate statistical cluster analysis. The results showed that countries with high DEAI consisted of the United States, Canada, Japan, Australia, New Zealand, Austria, Belgium, Denmark, Finland, France, Germany, Ireland, Netherlands, Spain, Sweden, Switzerland, and Singapore. Countries with moderate DEAI consist of Greece, Italy, Portugal, Brunei Darussalam, China, Indonesia, Malaysia, South Africa, Libya, Brazil, Philippines, Thailand, Vietnam, Iran. As well as countries that have low DEAI, namely Cambodia, Myanmar, Egypt, Laos, India, Pakistan, and Sri Lanka.

This study aims to identify and evaluate the critical success factors (CSFs) for international development projects (IDPs) from the perspective of key IDP stakeholders in Afghanistan. The study adopts a quantitative cross-sectional survey research design. Thirty-one success factors were identified and shortlisted through literature reviews and validated by experts and IDP management practitioners. The study's target population is the IPD senior management, IDP team members, and the general public. Amongst 500 questionnaires distributed, a total of 217 were returned and considered for analysis. The result of Exploratory Factor Analysis (EFA) revealed five key CSFs, namely: project cycle management, effective recruitment, continuous learning and adapting, project management method, and clear project goals and objectives. Besides, one-way ANOVA results revealed no statistically significant differences in the ranking of CSFs by the three groups of respondents. However, the post hoc test result indicated that the CSF 'continuous learning and adapting' was relatively rated lower by the general public. The findings of the study would assist the international community, their implementing partners, and IDP management practitioners in better management and successful implementation of IDPs in developing countries. It will also contribute to the CSFs theories and IDPM body of knowledge. The research is the first of its kind to examine the CSFs for IDPs in Afghanistan.

Presently, attaining sustainability in construction activities by integrating environmental, social, and financial viewpoints, is one of the most difficult objectives for firms, so adopting and implementing sustainable project management (SPM) is fundamental in countering this challenge. Therefore, this present study uses institutional theory to analyze how external factors such as isomorphic pressures contribute to the adoption and implementation of SPM in a developing country. Using a survey research strategy with self-administered questionnaires, data were obtained from 641 construction firms in Ghana. Partial Least Squares Structural Equation Modeling (PLS-SEM) approach was utilized to analyze the measurement and structural model. The outcomes suggest that isomorphic pressures are positively related to SPM with mimetic pressures asserting more impact and coercive pressures with the least influence. These findings offer construction professionals and policymakers important new perspectives that will help them to promote SPM so as to accomplish the Sustainable Development Goals.

This study aims to identify and evaluate the perception of major stakeholders on factors causing International Development Project (IDP) failure in the context of Afghanistan. The study adopts a quantitative cross-sectional survey research design. Thirty significant IDP failure factors included in the questionnaire were identified and shortlisted through literature reviews and validated by experts and IDP management practitioners. The survey was conducted using a structured questionnaire to investigate the most significant IDP failure factors, and various statistical tools were employed to evaluate the perception of the survey respondents. RII was used to examine the relative importance index of each failure factor. The failure factors were then grouped into five categories: Financial constraints, Ineffective recruitment, External forces, Project leadership, and Project management practices using EFA. The findings of the study will help the international development community and their IDP implementing partners, INGs and project management practitioners manage IDPs proactively and mitigate the risks of project failure. It will also contribute to the IDP management body of knowledge. The research is the first of its kind to examine the possible factors causing IDP failure in Afghanistan.