The importance of Generalized Audit Software (GAS) is particularly important for nations' development. Picking 'Over Conduct Theorized Results and Consequences' Poly GAS as a test subject, results have been inconsistent in previous studies on predictor variables and consequences of using GAS. This study aims to investigate the predictors and consequences of using GAS. From the perspective of Resource-oriented technology (Approach (TOE) fitness - View (RBV Environment), It is intended that technology's relative advantage, compatibility, and complexity, as well as organizational readiness top management support IS committee) Villa have an important influence on GAS, which in turn is expected to affect financial performance. Trust will serve as a moderating variable between technological and organizational factors, and GAS. Profession MB. This counts all audit firms in Jordan. The research questionnaire was distributed by purposive sampling for subsequent investigation. As many as 210 valid questionnaires out of all completed questionnaires were gathered from this study by using Smart PLS as the data analysis software. Technological relative advantage, compatibility, and complexity as well as organizational readiness (top management and organizational readiness) have a significant effect on GAS which in turn affects financial performance. Accepted Southern Trustor did not affect the impact of technology and organization factors in GAS. So, the results can provide some ideas to policymakers in Jordan about how to foster the use of GAS to improve financial performance and bring down the new technology adoption costs.

The importance of E-procurement is significant for the development of nations. Findings of previous studies in terms of predictors and consequences of using E-procurement are inconsistent and most prior literature were conducted in developed countries. The purpose of this study is to examine the predictors and consequences of using e-procurement. Based on resource-based view (RBV) and Technology-Organization-Environment framework (TOE), the study proposed that technological (relative advantage, compatibility, and complexity) and organizational factor (top management support, organizational readiness, and Information System (IS) committee) will have significant effect on e-procurement which in turn expected to affect the firm performance. Competitive pressure is proposed as a moderating variable between technological and organizational factors, and e-procurement. The population of the study includes large companies in Jordan. Purposive sampling was deployed to collect the data using a questionnaire. The findings were derived from 221 responses. Data analysis was conducted using Smart PLS. The findings showed that technological (relative advantage, compatibility, and complexity) and organizational (top management support and organizational readiness) have significant effect on e-procurement which in turn affected firm performance. Competitive pressure did not moderate the effect of technological and organizational factors on e-procurement. The findings help the policy makers in Jordan to increase the usage of e-procumbent and firm performance by focusing on the benefits and reducing the complexity of using a new technology.

Human Resource Management is relatively a new concept in small firms in Pakistan. The purpose of this study is to examine the impact of some of the human resource practices on organizational performance in small manufacturing firms. Using various statistical techniques confirming the adequacy of the model for small manufacturing firms, the result of the study based on the data collected through questionnaires, revealed that HR practices like recruitment, training, compensation and promotion do affect performance of organization. The intensity of these effect are positively mediated by HR outcomes i.e. employees skill, attitude and behavior. Thus it can be safely concluded that although the nature of HR practices in small firms is informal but the organizational performance can be improved by adopting carefully tailored HR practices keeping in mind the limited resources of small firms.