The aim of this study is to investigate the impact of XBRL adoption on information symmetry in the presence of knowledge management as a mediating variable. Data were collected using a questionnaire distributed to all employees working at the Jordan Securities Commission (JSC). Applying the partial least squares method via SmartPLS-3, the results pointed out that the XBRL had significant positive direct effects on knowledge management and information symmetry, knowledge management had a significant positive direct effect on information symmetry. Hence, a partially mediating significant effect of knowledge management was detected between the XBRL and information symmetry. Accordingly, the study recommended governmental legislative bodies to continue supporting XBRL adoption to improve the quality of financial information. The study also recommends understanding the perceptions of preparers and users of financial statements about challenges that hinder the adoption of XBRL in various commercial sectors in order to improve the consistency of informational content in annual reports.

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

This study aims to evaluate tourists' reviews of gastronomy tourism expressed in Google reviews according to the CAC model (Cognitive, Affective, and Conative), and to examine the inter-correlations between CAC model components. The study was applied to traditional restaurants in Amman downtown. The research then extracts the main themes from the textual reviews as well as a sentiment score of an affective image of traditional Amman downtown restaurants. The results of machine learning experiments suggest that the proposed approach can identify traditional restaurant reviews in Amman downtown into CAC model components. The results also show that the Random Forest algorithm performed best in the cognitive and cognitive dimensions, whereas the Neural Network algorithm performed best in the affective dimension. ML classifier revealed that most of the reviews were classified as cognitive (such as the type of food, and services) while the remaining reviews were classified as affective (such as pleasure and arousal) and conative (such as intention to recommend, and positive word of mouth) respectively. The highest probability of the cognitive components was the traditional food topic reflecting the unique image of Jordanian traditional food. Affective images formed by users were mainly positive emotions, indicating that the destination image spread well.

The increasing popularity of smartphones has led to the rise of e-wallets, which allow users to store their payment information on their devices and complete financial transactions conveniently and securely. This research extended the unified theory of acceptance and use of technology (UTAUT2) model to investigate the main factors influencing users’ intention to accept e-wallets in Jordan, where little research focused on such apps. Using a quantitative method, a sample of 181 users was utilized, and an instrument of 32 items was used. Findings revealed that price value, hedonic motivations, social influence, performance expectancy and perceived trust are major predictors of users' intention to use e-wallets apps. In contrast, facilitating conditions and effort expectancy are not significant toward the adoption process. Finally, conclusions and future work are presented in the last section of the study.

This paper aims to contribute to the literature by examining whether audit committees' attributes affect risk disclosure practiced by Jordanian listed companies. Selecting a sample of 94 Jordanian companies listed on Amman Stock Exchange, the authors carried out a manual content analysis on annual reports to determine the level of risk disclosure. Random effect model was employed in the analysis. Empirical results show that the audit committee size had a positive effect on the level of risk disclosure. However, there was no evidence that the frequency of the audit committee meetings, expertise or overlapping of the audit committee membership were significantly related to the risk disclosure. The findings are important for standard setters to improve their comprehension about the influence of audit committee in disclosing risk information and reconsider the effective monitoring role played by audit committee.

Jordanian real estate enterprises are experiencing difficult market circumstances and an increasingly competitive environment; following these issues, this study examines the leverage of electronic word of mouth (e-WOM) on customer purchase intention in a Jordanian context with specific reference to real estate enterprises, considering the moderating role of reliability. Based on earlier studies, a conceptual model for the study was created. This research includes e-WOM as an independent variable affecting customers' purchase intention as a dependent variable mediated by reliability. The investigation follows descriptive-analytical methods; based on a convenience sampling approach, 300 questionnaires were distributed through Google Forms; nonetheless and 250 responses were accepted. To analyze data and assess hypotheses, a structural Equation Modeling (SEM) using PLS was employed. Results demonstrated a significant effect of e-WOM and Reliability on purchasing intent of customers, and the moderating role of reliability in the relationship between e-WOM and purchase intent was also affirmed. The findings give Jordanian real estate businesses information on ways to use that are most effective e-WOM to persuade buyers to buy.

The aim of this study is twofold. First, to explore the effect of smart human resources (HR) 4.0 practices on employee effectiveness. Second, to investigate the mediating role of employee job satisfaction in the relationship between these two latent variables. Distributing a questionnaire to gather data from a sample of HR managers and employees in Ministry of Digital Economy and Entrepreneurship, the results point out that smart HR 4.0 practices as a whole construct represent a significant predictor of employee job effectiveness as measured by employee performance based on their personal, social, methodological, and technical skills. As well, the results revealed that smart HR 4.0 embodies a significant predictor of employee job satisfaction. The results found a significant effect of the latter on employee job effectiveness, a significant mediating role of employee job satisfaction was established. The study provides a theoretical basis for further studies on such effects as well as an empirical ground from which companies could start to boost employee satisfaction and effectiveness through smart HR 4.0 technologies.

This study came to examine the impact of Digital transformation on sustainable performance. The research population consisted of employees of Industrial companies listed in Amman stock exchange that is 23 companies. Because of the difficulty of collecting data using a complete census, a random sample of 530 employees was determined. 397 responses were used for the purposes of the statistical analysis of this research. In order to find the impact of digital transformation on sustainable performance, the structural equation modeling (SEM) technique was used. Research results show that digital transformation dimensions had a positive impact on sustainable performance. Big data had the greatest impact. Accordingly, the researchers recommend Industrial companies invest more in manufacturing modern technologies, represented by Digital transformation technologies that give companies the ability to provide high-quality performance and prepare an infrastructure to operate these technologies.

E-learning results from the integration of technology and education and has become an effective learning medium today. E-learning courses and systems with various services are on the rise owing to its importance. E-learning systems should be evaluated to assure successful delivery, effective usage, and positive impacts on learners. A holistic model that identifies various levels of success on a vast range of success determinants was proposed. The model was empirically validated using data obtained from 724 e-learning student users in Jordan. Structural Equation Modelling (SEM) was used in data analyses. Results showed that perceived usefulness of information systems, user training, system quality, and management support have positive effects on user’s behavioral intention; whereas perceived ease of use has not. Also, SEM displayed that user behavioral intention has a positive effect on information systems use, use on student satisfaction, and the latter on student loyalty. Machine Learning (ML) methods produce high correlation values reaching up to 80% in predicting Behavior Intention (BI) from the input factors, and student loyalty from student satisfaction factors. This indicates that the ML are promising techniques to forecast the future targets based on the input independent features.

The primary goal of this research is to examine the influence of the Internet of Things on Pharmaceutical Inventory Management in Jordan. The employees of the pharmaceutical companies in Jordan represent the population of the study. Accordingly, the study instrument was distributed to an appropriate sample of 620 employees of pharmaceutical companies in Jordan; the questionnaires used in the analysis were 432. Structural equation modeling (SEM) was used to test the study hypotheses. The study results indicated that all dimensions of the Internet of Things had an influence on inventory management. The greatest influence was for cloud computing. Based to the study findings, pharmaceutical companies in Jordan should provide high-quality Internet coverage in their offices and stores, as well as to invest in Internet of things technologies that allow the company to remotely monitor and control the physical components of the stores, attract employees with knowledge of modern Internet technologies, and provide the necessary training and development for their employees.