This research tries to analyze the explicit and implicit impact of the smooth supply chain and fairness of the tax system on corporate taxpayer compliance and its implications for state tax revenues. This research uses quantitative methods, using random sampling techniques, and obtained a sample of 100 respondents consisting of various MSMEs registered with the Ministry of Cooperatives and SMEs in 2023 who are taxpayers in South Jakarta City, DKI Jakarta Province, Indonesia. The data obtained from the surveys was utilized in Structural Equation Modelling with Partial Least Squares (SEM-PLS) for additional analysis. Research results and data analysis show that tax system equity has a direct and significant impact on corporate taxpayer compliance; tax system fairness directly has no and minimal impact on state tax revenues; and corporate taxpayer compliance directly and significantly impacts state tax revenues. A smooth supply chain has a direct and substantial impact on corporate taxpayer compliance. Furthermore, a smooth supply chain has a direct and substantial influence on state tax collections. A seamless supply chain and state tax revenues are largely mediated by corporate taxpayer compliance, which has a substantial impact on both. Furthermore, the relationship between the fairness of the tax system and state tax collections in MSMEs in South Jakarta City is totally mediated by corporate taxpayer compliance.

This study investigates the mediating role of supply chain digitization in the relationship between supply chain agility and operational performance. To test the study hypothesis, a survey questionnaire was distributed to 320 respondents occupying different managerial positions at pharmaceutical manufacturing companies in Jordan. However, 285 questionnaires were retrieved, of which 17 were excluded for their invalidity. Thus, only 268 questionnaires were found to be valid for statistical analysis. The results show There is a relationship that is statistically significant between supply chain agility and operational performance; there is an impact of supply chain agility on supply chain digitization; there is an impact of supply chain digitization on operational performance; and there is no significant mediating role of supply chain digitization in the relationship between supply chain agility and operational performance. The study concludes by emphasizing the importance of supply chain agility in enhancing the operational performance and supply digitization of pharmaceutical manufacturing companies in Jordan. The study recommends other researchers conduct further studies on how digitalization, information systems, and technology may improve supply chain agility, examine the ideas of responsiveness and resilience in agile supply chains, and recognize how these factors might be balanced by businesses to attain the best possible operational performance.

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

This research aims to investigate the impact of digital transformation on the operational efficiency, customer experience, competitive advantage, organizational performance, and risk management in Jordanian Islamic banks. A descriptive analytical method was used, collecting primary data from a survey of 68 employees across four Islamic banks. Statistical tools, including linear regression and correlation, were used for data analysis and hypothesis testing. The findings revealed that digital transformation significantly influences the operational efficiency, competitive advantage, customer experience, organizational performance, and risk management of Islamic banks at a significance level of α ≤ 0.05. While digital transformation generally enhanced operational outcomes and customer experience, it also increased exposure to risks such as electronic attacks, fraud, and privacy concerns. The results highlight the importance of integrating digital transformation in Islamic banking while employing robust risk management strategies. These findings provide insights for policymakers, bank managers, and researchers in formulating strategic initiatives for digital transformation in the banking sector. The research contributes to the literature by focusing on the role of digital transformation in Islamic banking, a less-explored area in academic studies. This research also presents valuable implications for practice, specifically for banks and regulators to balance the potential of digital transformation with the associated risks.

The paper aims to investigate the direct impact of accounting measurement, Social Capital Disclosure (SCD), and Accounting Conservatism (AC) on the Quality of Accounting Information (QAI), focusing on consistency in the context of Corporate Social Responsibility (CSR). The study involves industrial companies in the Yemeni capital, Sana’a. Hypotheses are developed and tested through the collected data from a questionnaire distributed to 178 employees. Results indicate a positive impact of accounting measurement, SCD, and AC on the quality and reliability of accounting information. However, when considering CSR as a moderating variable, these factors do not show a significant positive effect. The study is limited to industrial companies in Sana’a, and broader implications may require consideration of various other sectors.

This study examines the relationships among green human resource management (GHRM), green commitment, green innovative work behavior (GIWB), and the moderating effect of environmentally specific servant leadership (ESSL) in UAE higher education institutes of the United Arab Emirates (UAE). Using a sample of employees, data were collected through a survey from 243 employees working in different universities across the UAE and analyzed using Structural Equation Modeling (SEM). The SEM analysis confirms robust relationships between GHRM, environmentally specific servant leadership, green commitment, and green innovative workplace behavior. GHRM has a positive impact on GHRM. ESSL fosters the relationship between GHRM and green commitment, while green commitment positively impacts green innovative workplace behavior. Females were found to be more environmentally aware of the needed adjustments compared to male workers at the UAE campuses. The study suggests that higher education institutes in the UAE should adopt ESSL to support eco-conscious behaviors and green practices on their campuses and contribute to the achievement of national sustainability goals.

This research adopts a contingency theory approach to explore the role of the Balanced Scorecard (BSC) as a performance management system. Contingencies, including perceived environmental uncertainty and business strategy, are examined to understand their impact on BSC implementation and organizational performance, with a specific focus on the mediating role of the BSC. Conducting a survey among Jordanian manufacturers, the research gathered 312 usable responses out of 400 questionnaires, achieving a response rate of 78%. Theoretically, this study's framework contributed to management accounting literature by analyzing the impact of perceived environmental uncertainty and business strategy on BSC implementation. The study's findings will help understand the factors that could influence Jordanian manufacturing companies' BSC implementation. This study will also help businesses understand why they need to use BSC to get the right information for making decisions and improve the performance of their organizations.

This study investigates the impact of supply chain agility on supply chain performance in Jordan’s healthcare settings. The moderation role of human capital in this relationship was also investigated. This study adopted a quantitative approach and utilized an online questionnaire to collect data from 139 managers at different levels in various hospitals in Jordan. The Statistical Package for Social Sciences (SPSS) version 23 was used for data analysis. The results of hypothesis testing using multivariate regression analysis showed that human capital has a positive and statistically significant impact on supply chain performance and supply chain agility. Human capital has been identified as an important organizational resource that can result in favorable performance. Such an organizational resource may also help healthcare institutions obtain a competitive edge by responding to patients’ treatment, which is urgently required.

This paper promotes supply chain performance, sustainability, and Industry 4.0 integration to boost competitiveness. Indonesia's textile industry's competitiveness depends on many factors. Indigenous factors, technology, vertical integration, and global supply networks drive competitiveness. This study uses descriptive data to examine 143 textile workers in Indonesia and provides important context for the sector. It demonstrates that various factors, such as native elements, technical readiness, vertical integration, and global supply chain participation, impact the competitiveness of Indonesia's textile sector. The findings suggest that policymakers and industry leaders should take strategic actions to enhance competitiveness, including encouraging collaboration, technical advancement, and local enterprise, as well as investing in technology, vertical integration, and global networking. Despite its cross-sectional approach and contextual complexity, the study is believed to enhance the competitiveness of the global textile industry. Our guidelines help stakeholders make strategic decisions that utilize regional strengths, adopt cutting-edge technologies, and integrate into global supply networks. Subsequent studies can examine industry differences and how these links change. This research helps Indonesian textile industry stakeholders make competitive decisions.

Universities seek out of its keenness to preserve the environment and to enhance its environmental performance, by paying attention to social responsibility, to enhance its reputation in society. The current study examines the relationship between corporate social responsibility (CSR) and environmental performance (EP) through the moderating role of green human resources (GHR) and green climate (GC). The study collected data from 270 employees in private universities in Jordan. PLS4 was applied to analyze data and test the hypotheses. The results showed that CSR has a positive impact on EP. Also, the results showed that GHR and GC moderate the relationship between CSR and EP. Future research recommendations and study limitations are also provided.