How to cite this paper
Ahmad, A., El-Dalahmeh, S., Al-Shakri, K., Alkhawaldeh, B & Alsmadi, L. (2024). The link between management accounting information systems and firm competitiveness: The mediating role of innovation capabilities.Uncertain Supply Chain Management, 12(3), 1781-1790.
Refrences
Alhawamdeh, H., Al-Eitan, G. N., Hamdan, M. N., Al-Hayek, Y. A. M., Zraqat, O., Alhawamdeh, A. M., ... & Alkhawaldeh, B. Y. (2023). The Role Of Financial Risk Tolerance And Financial Advisor Management In Mediating The Relationship Between Financial Attitudes, Financial Knowledge, Financial Anxiety, And Sustainable Financial Retirement Planning. Journal of Namibian Studies: History Politics Culture, 33, 5071-5100.
Alkhawaldeh, B. Y., Mahmood, S., & Jakada, A. H. (2020). An empirical assessment of the effect of taxes and interest rate on economic growth in Jordan: an application of dynamic autoregressive-distributed lag. Research in World Economy, 11(3), 1. https://doi.org/10.5430/rwe.v11n3p92
Alleyne, P., & Weekes-Marshall, D. (2011). An Exploratory Study of Management Accounting Practices in Manufacturing Companies in Barbados. International Journal of Business and Social Science, 2(10).
Al-Mahrouq, M. (2010). Success factors of small and medium-sized enterprises (SMEs): The case of Jordan. Anadolu University Journal of Social Sciences, 10(1).
Al-Rousan, M. A., & Al-Shakri, K. S. (2014). Strategic relationship between information technology and websites and their impacton performance of Jordanian insurance services. Journal of Information, Intelligence and Knowledge, 6(3), 295.
Alsakarneh, A., Fraihat, B. A. M., Otoom, A., Mustafa, S. M. B., Nawasra, M., & Eneizan, B. (2022). How to Motivate Employees to Perform Better? The Impact of Social Support on Employees’ Performance in the Hotel Industry. Journal of System and Management Sciences, 12(6), 487-510. https://doi.org/10.33168/JSMS.2022.0629
Alsakarneh, A., Sakarneh, B., Bataineh, M. T., Fraihat, B. A. M., Nawasra, M., & Al-Smadi, A. W. (2023). The link between emotional labor and employee performance in the services sector. https://doi.org/10.22495/cgobrv7i1p10
Arshad, A., Jabeen, M., Ubaid, S., Raza, A., Abualigah, L., Aldiabat, K., & Jia, H. (2023). A novel ensemble method for enhancing Internet of Things device security against botnet attacks. Decision Analytics Journal, 8, 100307.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.
Börjesson, S., & Löfsten, H. (2012). Capabilities for innovation in small firms—A study of 131 high-tech firms and their relation to performance. International Journal of Business Innovation and Research, 6(2), 149-176.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7-8), 836-863.
Cadez, S., & Guilding, C. (2012). Strategy, strategic management accounting and performance: a configurational analysis. Industrial Management & Data Systems, 112(4), 488-512. https://doi.org/10.1108/02635571211210086
Cenfetelli, R. T., & Bassellier, G. (2009). Interpretation of formative measurement in information systems research. MIS quarterly, 33(4), 689-707.
Cugueró-Escofet, N., & Rosanas, J. M. (2013). The just design and use of management control systems as requirements for goal congruence. Management Accounting Research, 24(1), 23-40.
Cuzdriorean, D. D. (2017). The Use of Management Accounting Practices in Romanian Small and Medium-Sized Enterprises. Accounting and Management Information Systems, 16(2), 291–312. https://doi.org/10.24818/jamis.2017.02004
De Luca, L. M., & Atuahene-Gima, K. (2007). Market knowledge dimensions and cross-functional collaboration: examining the different routes to product innovation performance. Journal of Marketing, 71(1), 95-112.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of marketing research, 18(3), 382-388.
Fraihat, B. A. M., & Al-Afeef, M. A. M. (2022). The Moderating Effect of Financial Technology (Fintech) Innovation between Knowledge Management Infrastrastructure and Institutions Performance. World Wide Journal of Multidisciplinary Research and Development, 8(1), 91-95. https://doi.org/10.17605/OSF.IO/NMKVH
Fraihat, B. A. M., Ahmad, A. Y., Alaa, A. A., Alhawamdeh, A. M., Soumadi, M. M., Aln'emi, E. A. S., & Alkhawaldeh, B. Y. S. (2023a). Evaluating technology improvement in sustainable development goals by analysing financial development and energy consumption in Jordan. International Journal of Energy Economics and Policy, 13(4), 348-355. https://doi.org/10.32479/ijeep.14438
Fuller, C. M., Simmering, M. J., Atinc, G., Atinc, Y., & Babin, B. J. (2016). Common methods variance detection in business research. Journal of Business Research, 69(8), 3192–3198. https://doi.org/10.1016/j.jbusres.2015.12.008
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European business review.
Helden, G. V., Johnsen, Å., & Soderberg, A. M. (2012). Managerial networking in the context of public sector reform: An analysis of the mechanisms shaping network change outcomes in Swedish county councils. Public Administration, 90(1), 101-121.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
Ismaeel, B., Alkhawaldeh, B. Y., & Alafi, K. K. (2023). The role of marketing intelligence in improving the efficiency of the organization: An empirical study on Jordanian hypermarkets. Journal of Intelligence Studies in Business, 13(2), 32-42.
Jordan Enterprise Development Corporation (2018). SMEs in Jordan. Amman, Jordan: Jordan Enterprise Development Corporation.
Lawson, B., & Samson, D. (2001). Developing innovation capability in organisations: a dynamic capabilities approach. International journal of innovation management, 5(03), 377-400.
Malik, M.S., & Afza, T. (2021). Management accounting systems, total quality management and organizational performance. Journal of Advanced Management Science, 9(1), 16-22. https://doi.org/10.18178/joams.9.1.16-22
Masmoudi, M., & Boujelbène, Y. (2021). The relationship between management accounting practices and organizational innovation. Journal of Accounting and Management Information Systems, 20(1), 144-169. https://doi.org/10.24818/jamis.2021.01007
Nunnally, J. C., & Bernstein, I. H. (1994). Psychological theory. New York, NY: MacGraw-Hill.
Obeidat, B. Y., Tarhini, A., Masa’deh, R. e., & Aqqad, N. O. (2017). The impact of intellectual capital on innovation via the mediating role of knowledge management. International Journal of Knowledge Management Studies, 8(3-4), 273-298.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management accounting research, 31, 45-62.
Peng, D. X., & Lai, F. (2012). Using partial least squares in operations management research: A practical guideline and summary of past research. Journal of Operations Management, 30(6), 467-480.
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879
Saunders, M., Lewis, P., & Thornhill, A. (2015). Research methods for business students, 7th ed.). New York: Pearson Education Limited.
Saunila, M. (2017). Innovation capability for SME success: perspectives of financial and operational performance. Journal of Advances in Management Research, 14(2), 163-175. https://doi.org/10.1108/JAMR-09-2016-0086
Sukamolson, S. (2007). Fundamentals of quantitative research. Language Institute, Chulalongkorn University Bangkok, Thailand, 1-20.
Wang, C., Rodan, S., Fruin, M. and Xu, X. (2014). Knowledge networks, collaboration networks, and exploratory innovation. Academy of Management Journal, 57(2), 484-514. https://doi.org/10.5465/amj.2011.0917
Alkhawaldeh, B. Y., Mahmood, S., & Jakada, A. H. (2020). An empirical assessment of the effect of taxes and interest rate on economic growth in Jordan: an application of dynamic autoregressive-distributed lag. Research in World Economy, 11(3), 1. https://doi.org/10.5430/rwe.v11n3p92
Alleyne, P., & Weekes-Marshall, D. (2011). An Exploratory Study of Management Accounting Practices in Manufacturing Companies in Barbados. International Journal of Business and Social Science, 2(10).
Al-Mahrouq, M. (2010). Success factors of small and medium-sized enterprises (SMEs): The case of Jordan. Anadolu University Journal of Social Sciences, 10(1).
Al-Rousan, M. A., & Al-Shakri, K. S. (2014). Strategic relationship between information technology and websites and their impacton performance of Jordanian insurance services. Journal of Information, Intelligence and Knowledge, 6(3), 295.
Alsakarneh, A., Fraihat, B. A. M., Otoom, A., Mustafa, S. M. B., Nawasra, M., & Eneizan, B. (2022). How to Motivate Employees to Perform Better? The Impact of Social Support on Employees’ Performance in the Hotel Industry. Journal of System and Management Sciences, 12(6), 487-510. https://doi.org/10.33168/JSMS.2022.0629
Alsakarneh, A., Sakarneh, B., Bataineh, M. T., Fraihat, B. A. M., Nawasra, M., & Al-Smadi, A. W. (2023). The link between emotional labor and employee performance in the services sector. https://doi.org/10.22495/cgobrv7i1p10
Arshad, A., Jabeen, M., Ubaid, S., Raza, A., Abualigah, L., Aldiabat, K., & Jia, H. (2023). A novel ensemble method for enhancing Internet of Things device security against botnet attacks. Decision Analytics Journal, 8, 100307.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.
Börjesson, S., & Löfsten, H. (2012). Capabilities for innovation in small firms—A study of 131 high-tech firms and their relation to performance. International Journal of Business Innovation and Research, 6(2), 149-176.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7-8), 836-863.
Cadez, S., & Guilding, C. (2012). Strategy, strategic management accounting and performance: a configurational analysis. Industrial Management & Data Systems, 112(4), 488-512. https://doi.org/10.1108/02635571211210086
Cenfetelli, R. T., & Bassellier, G. (2009). Interpretation of formative measurement in information systems research. MIS quarterly, 33(4), 689-707.
Cugueró-Escofet, N., & Rosanas, J. M. (2013). The just design and use of management control systems as requirements for goal congruence. Management Accounting Research, 24(1), 23-40.
Cuzdriorean, D. D. (2017). The Use of Management Accounting Practices in Romanian Small and Medium-Sized Enterprises. Accounting and Management Information Systems, 16(2), 291–312. https://doi.org/10.24818/jamis.2017.02004
De Luca, L. M., & Atuahene-Gima, K. (2007). Market knowledge dimensions and cross-functional collaboration: examining the different routes to product innovation performance. Journal of Marketing, 71(1), 95-112.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of marketing research, 18(3), 382-388.
Fraihat, B. A. M., & Al-Afeef, M. A. M. (2022). The Moderating Effect of Financial Technology (Fintech) Innovation between Knowledge Management Infrastrastructure and Institutions Performance. World Wide Journal of Multidisciplinary Research and Development, 8(1), 91-95. https://doi.org/10.17605/OSF.IO/NMKVH
Fraihat, B. A. M., Ahmad, A. Y., Alaa, A. A., Alhawamdeh, A. M., Soumadi, M. M., Aln'emi, E. A. S., & Alkhawaldeh, B. Y. S. (2023a). Evaluating technology improvement in sustainable development goals by analysing financial development and energy consumption in Jordan. International Journal of Energy Economics and Policy, 13(4), 348-355. https://doi.org/10.32479/ijeep.14438
Fuller, C. M., Simmering, M. J., Atinc, G., Atinc, Y., & Babin, B. J. (2016). Common methods variance detection in business research. Journal of Business Research, 69(8), 3192–3198. https://doi.org/10.1016/j.jbusres.2015.12.008
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European business review.
Helden, G. V., Johnsen, Å., & Soderberg, A. M. (2012). Managerial networking in the context of public sector reform: An analysis of the mechanisms shaping network change outcomes in Swedish county councils. Public Administration, 90(1), 101-121.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
Ismaeel, B., Alkhawaldeh, B. Y., & Alafi, K. K. (2023). The role of marketing intelligence in improving the efficiency of the organization: An empirical study on Jordanian hypermarkets. Journal of Intelligence Studies in Business, 13(2), 32-42.
Jordan Enterprise Development Corporation (2018). SMEs in Jordan. Amman, Jordan: Jordan Enterprise Development Corporation.
Lawson, B., & Samson, D. (2001). Developing innovation capability in organisations: a dynamic capabilities approach. International journal of innovation management, 5(03), 377-400.
Malik, M.S., & Afza, T. (2021). Management accounting systems, total quality management and organizational performance. Journal of Advanced Management Science, 9(1), 16-22. https://doi.org/10.18178/joams.9.1.16-22
Masmoudi, M., & Boujelbène, Y. (2021). The relationship between management accounting practices and organizational innovation. Journal of Accounting and Management Information Systems, 20(1), 144-169. https://doi.org/10.24818/jamis.2021.01007
Nunnally, J. C., & Bernstein, I. H. (1994). Psychological theory. New York, NY: MacGraw-Hill.
Obeidat, B. Y., Tarhini, A., Masa’deh, R. e., & Aqqad, N. O. (2017). The impact of intellectual capital on innovation via the mediating role of knowledge management. International Journal of Knowledge Management Studies, 8(3-4), 273-298.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management accounting research, 31, 45-62.
Peng, D. X., & Lai, F. (2012). Using partial least squares in operations management research: A practical guideline and summary of past research. Journal of Operations Management, 30(6), 467-480.
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879
Saunders, M., Lewis, P., & Thornhill, A. (2015). Research methods for business students, 7th ed.). New York: Pearson Education Limited.
Saunila, M. (2017). Innovation capability for SME success: perspectives of financial and operational performance. Journal of Advances in Management Research, 14(2), 163-175. https://doi.org/10.1108/JAMR-09-2016-0086
Sukamolson, S. (2007). Fundamentals of quantitative research. Language Institute, Chulalongkorn University Bangkok, Thailand, 1-20.
Wang, C., Rodan, S., Fruin, M. and Xu, X. (2014). Knowledge networks, collaboration networks, and exploratory innovation. Academy of Management Journal, 57(2), 484-514. https://doi.org/10.5465/amj.2011.0917