The objective of the current study is to explore how certain attributes of chief executive officers (CEOs), such as their innovativeness, knowledge of information systems (IS), and trust in technology and technological factors (Compatibility, relative advantage, and complexity) on the utilization of accounting information systems (AIS) in companies across various industries in Jordan. The research gathered data through a structured questionnaire, which included a 7-point scale. The respondents were CEO/owner of small, medium, and large enterprises (SMEs) in Jordan. A total of 315 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated a significant and positive correlation between complexity, compatibility, CEOs trust in technologies, CEOs information system (IS) knowledge, and the utilization of AIS. However, CEO innovativeness and relative advantage have an insignificant impact on AIS use. The present study is the first to examine CEO characteristics in the AIS context. The practical and theoretical implications derived from the empirical findings of this study offer valuable insights for managers and practitioners. These insights aim to enhance their understanding of the fundamental factors crucial for the successful implementation of AIS in companies, ultimately contributing to improved firm performance.

Total quality management (TQM) stresses strategy development, data collecting, and communication in order to improve the firm's discipline and quality. To be more specific, overall quality management is a management method used to achieve long-term success by focusing on consumers. Therefore, the current study examines the role of total quality management (including design development, continuous improvement, and supplier involvement) in developing supply chain management (SCM) in Jordanian companies. The present research population comprises all Jordanian companies. Using a quantitative research approach, a random sample of 210 workers in Jordanian companies was chosen for the current study. The direct effects results showed that design development, continuous improvement, and supplier involvement had a significant positive effect on supply chain management (p≤0.05).