Given the rapid global economic development and continuous technical advancements, a key strategy for companies trying to improve their competitive edge and accomplish sustainable development is digital transformation. This study's goal was to investigate how the supply chain capabilities of Yunnan Province's fresh-cut flower business are affected by digital transformation. To collect data, the study employed a survey methodology based on a questionnaire. Ultimately, 402 flower businesses in Yunnan Province produced valid du-plicates. PLS-SEM was utilized in the study to evaluate the data, and the results showed that digital transformation greatly improved the enterprises' capacity for both innovation and supply chain management; innovation capabilities positively impacted supply chain capabilities and acted as a mediator in the relationship between supply chain capabilities and digital transformation. Furthermore, organizational readiness largely exhibits a positive moderating effect on the relationship between digital transformation and supply chain capabilities, whereas technology readiness not only fosters but also reinforces the relationship between digital transformation and innovation capabilities. These results offer an effective reference suggestion for fresh-cut flower companies in Yunnan Province and nationwide on how to enhance supply chain capabilities through digital transformation to improve their competitive advantages.

This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities and firm competitiveness. The findings also confirm a positive link between innovation capabilities and SME competitiveness. Most critically, innovation capabilities were found to significantly mediate the relationship between management accounting information system usage and competitiveness. The paper contributes by providing novel empirical evidence on the direct and indirect strategic impacts of management accounting adoption on vital performance outcomes like innovation and competitiveness specifically for the underexplored context of SMEs in developing Arab economies. The firm-level findings encourage Jordanian SME managers and policymakers to prioritize building accounting and innovation capacities in tandem rather than solo to amplify competitiveness and long-run sustainability of this vital economic sector. The cross-sectional survey design limits determining causality. Additionally, subjective biases may arise from single respondents. Generalizability beyond Jordan requires further cultural and economic boundary testing.

The study aimed to examine the influence of market orientation on SMEs’ performance with the mediating effect of supply chain agility and moderation of innovation capabilities. The data for the study were gathered from the manufacturing SMEs operating in major cities of Jordan. The questionnaire was distributed online to gather the maximum responses from managers of SMEs. The collected data were examined by using Smart Pls. The results highlighted that market orientation not only influences the SMEs’ performance, but it also helps them in developing supply chain agility.