Voluntary disclosure is viewed as an essential communication tool through which the company's ideas can be promoted to potential stakeholders, which contributes to achieving the company's growth and sustainability. This study came to reveal the reality of voluntary disclosure in the Jordanian industrial companies and its impact on its market value. The descriptive-analytical approach was adopted, where content analysis of the financial reports published by 72 industrial companies listed on the Amman Stock Exchange during the period (2016-2022). The study found that the level of disclosure of non-financial items included the aspects of the board of directors, social responsibility, and community policy were high, which reached 56%, compared to the level of disclosure of financial items, which reached 43%. This indicates that companies pay more attention to disclosing non-financial items than financial items. In addition, the study indicated that companies with a high level of voluntary disclosure have a better market value compared to those companies that have not disclosed or have a lower level of disclosure. Moreover, increasing voluntary disclosure of strategic information, financial information, and non-financial information increases the market-to-book value, because voluntary disclosure enhances the information available to investors about shares, which in turn improves the market value.

This study aims to examine an overview of management accounting research in the last decade. In addition, it also describes the latest research trends, namely in the last five years, both in terms of the topics discussed, the use of theory, and the methods used. The researchers employ the bibliometric analysis method and use VOSviewer to describe management accounting research for the period 2013-2022. We retrieve data on articles from two leading journals in this field, namely Management Accounting Research (MAR) and Journal of Management Accounting Research (JMAR), using the Scopus database. The findings of this study indicate that there were six research clusters over the past decade, namely (1) governance and performance management, (2) management control, (3) performance evaluation, (4) risk-based performance management and CSR, (5) budgeting and ethics, and lastly (6) the risk and interfirm relationships. Research trends in the last five years show that the theories explicitly used in research in this field include agency, economic, social identity, social comparison, and contingency theory. The research methods used during the last five years have been dominated by archives, experiments, and surveys. Papers published by JMAR are dominated by those using archival methods, while the papers in MAR are dominated by those using experiments and field research. This research provides an overview, for students and scholars interested in management accounting research, of the subjects, ideas, and research methodologies that have been employed in the recent past and today.

The objective of this research is to examine the impact of sustainability reporting quality on firm value through investor recognition. This quantitative study investigates the relationship between sustainability reporting quality and firm value, focusing on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. The sample size for this study was 320. The analysis employed a multivariate approach using a structural equation model (SEM) based on Partial Least Squares (PLS). The research findings demonstrate that the quality of sustainability reporting can increase firm value because investors view the quality of reporting as reflecting sustainable practices that have been implemented properly. Furthermore, the study confirms that sustainability reporting quality positively influences investor recognition. This research contributes empirically by highlighting the mediating role of investor recognition in the relationship between sustainability reporting quality and firm value. This study provides evidence that investor recognition of sustainability reporting quality contributes to an enhancement in firm value from an agency theory and signaling theory perspective.

This study investigates the relationship between integration, complexity, and operational performance in the industrial sector of Saudi Arabia. The sample comprised manufacturing firms in Saudi Arabia, and data were collected through the distribution of questionnaires. Supplier integration, customer integration and internal integration were examined as factors influencing operational performance, with supply chain complexity considered as a moderating variable. The findings highlight the positive impact of integration on operational performance in the Saudi Arabian industrial sector. The measurement scales used in the study demonstrated high reliability and internal consistency. Discriminant validity analysis confirmed the distinctiveness of the constructs. Structural model analysis revealed significant positive relationships between customer integration, internal integration, supplier integration, supply chain complexity and operational performance. The results emphasize the importance of fostering integration within and outside the organization to enhance operational performance. Furthermore, the moderating effect of supply chain complexity suggests that the relationship between integration and operational performance varies according to the complexity of the supply chain. Overall, this study contributes to the understanding of integration, complexity, and operational performance in the context of the Saudi Arabian industrial sector. The findings have practical implications for industrial companies, providing insights into strategies for improving operational performance through integration initiatives and consideration of the unique characteristics of the supply chain.

The purpose of this research is to investigate the influence of supply chain management methods on competitive advantage in Saudi Arabian manufacturing firms, with a particular emphasis on the function of information sharing quality as a moderating variable. The data received from a sample of Saudi manufacturing enterprises were analyzed using a structural equation modelling technique. According to the findings, customer relationships, the level of information sharing, and strategic supplier partnerships all have strong beneficial impacts on competitive advantage. However, the influence of information sharing quality alone on competitive advantage was shown to be statistically negligible. These results emphasize the necessity of developing strong customer relationships, encouraging effective information exchange procedures, and creating strategic collaborations with suppliers to gain a competitive edge. The research adds to the current literature by providing insights unique to Saudi Arabian industrial firms. The results are important for managers and decision-makers developing competitive supply chain management strategies. Future studies may investigate other factors and dimensions, as well as perform longitudinal studies, to better understand the structures of supply chain management and competitive advantage in the Saudi context.

This research investigates the links between information quality, service quality, system quality, and supply chain performance in Saudi Arabia's manufacturing sector. The goal is to provide insights into the elements that impact supply chain outcomes and to identify critical performance drivers. Data was acquired from a sample of manufacturing organizations, and the correlations were analyzed using a structural equation modeling technique. Information quality, service quality, and supply chain performance are all shown to have substantial positive correlations. Higher levels of information quality and service quality relate to enhanced supply chain performance in the manufacturing sector. However, system quality was shown to have a comparatively smaller influence on supply chain performance, suggesting that investments in information management systems and service delivery methods may offer higher returns. The reliability and validity of the measuring scales employed in this research were evaluated and determined to be strong, assuring the precision and consistency of the findings. These results add to the current research by identifying the unique elements that influence supply chain performance in Saudi Arabia's manufacturing sector. The study has many implications for practitioners in the manufacturing sector as it discusses the significance of investing in information management systems, providing high-quality services, and continually evaluating and improving supply chain performance. Organizations may improve their competitiveness and create better supply chain results by concentrating on these areas. Additional elements and possible moderating or mediating variables may be investigated in future studies to acquire a better knowledge of the dynamics that impact supply chain performance. Overall, this research offers significant insights for practitioners and decision-makers in the manufacturing industry, directing them towards more appropriate methods to maximize supply chain performance and achieve long-term success.

The purpose of this study is to analyze the relationships between supply chain leadership and reverse supply chain performance, government policy and reverse supply chain performance, and finally, government policy and supply chain leadership. The research methodology is analytical, namely survey research that aims to collect, compile, analyze, interpret, and finally draw conclusions. The approach used is quantitative, which includes the development of an empirical model and its measurement based on theoretical studies. Research respondents are managers who are responsible to manage the reverse supply chain operations such as supply chain, warehouse, transportation/distribution, production, planning and control of production and inventory planning and control, procurement, and marketing in manufacturing companies. The research data was obtained by distributing online questionnaires to 560 supply chain managers of manufacturing companies who were determined using the simple random sampling method and the questionnaires were designed using a Likert scale. Data analysis used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The stages of data analysis are validity test, reliability test and hypothesis testing. The results indicate that supply chain leadership had a significant effect on reverse supply chain performance, government policy had a significant effect on reverse supply chain performance and, finally, government policy had a significant effect on supply chain leadership.

This study aims to analyze and examine the effect of leadership on small and medium enterprise (SMEs) green supply chain performance, the effect of organizational pressure on SMEs’ green supply chain performance and the effect of the environment on green supply chain performance of the SMEs. The research method is a quantitative method, data analysis uses structural equation modeling (SEM) with SmartPLS 3.0 software tools. The population of this study is internal auditors who have experience in cyber security and information technology. The sample for this study was 490 respondents of SMEs owners who were determined by the snowball sampling method. The research data was obtained from an online questionnaire which was distributed via social media. The questionnaire was designed using a Likert scale of 1 to 6. The stages of data analysis were validity test, reliability test and significance test. The results indicate that leadership has a positive and significant effect on the performance of the green supply chain of SMEs, organizational pressure has a negative and significant effect on the green supply chain and the environment has a positive and significant effect as well. Improving SMEs' green supply chain performance requires increased leadership, reduced organizational pressure and an improved work environment. This study generates a leadership relationship model on green supply chain performance, organizational pressure on green supply chain performance and environment on green supply chain performance.

The epidemic of the COVID-19 has spread rapidly worldwide. This phenomenon has changed people's lifestyles as well as business activities. Many businesses are unable to operate normally, which is caused /or affected by supply chain disruption. Therefore, supply chain resilience after the COVID-19 pandemic is essential to maintaining the liquidity of businesses and increasing supply chain efficiency. This research aimed to examine factors influencing supply chain resilience and construct a structural equation model for supply chain resilience after the COVID-19 pandemic in Thailand's industries. A research framework was developed according to previous literature in the context of supply chain resilience. Five constructs, namely Technology, Flexibility, Collaboration, Agility, and Supply chain resilience, with seven hypotheses were established. A questionnaire survey was developed from the research framework and previous literature. Then, the validity and reliability test of the questionnaire were performed with the Index of Item Objective Congruence (IOC) technique and Cronbach’s alpha, respectively. The data was obtained from 426 business organizations in both the industrial and service industry in Thailand. The structural equation model (SEM) technique was conducted to examine the relationship between constructs. The results revealed that agility was only a factor that directly influenced supply chain resilience, while technology had an indirect effect on it via agility. However, technology has had direct effects on flexibility, agility, and collaboration.

This research examines the influence of an agile supply chain strategy (ASC) on supply chain performance (SCP) within Jordan's retail industry. The study focuses on the intermediary role of SCP. Data was gathered from senior and executive management personnel responsible for supply chain functions in 37 retail companies in Jordan. The collected data was analyzed using confirmatory factor analysis and structural equation modeling to assess the proposed model. The results indicate that SCP, specifically strategic partnerships with suppliers and customer relationships, act as mediators between the ASC strategy and supply chain performance. The study offers practical recommendations derived from the findings to assist retail sector managers. These findings contribute to the understanding of how an agile strategy can enhance supply chain performance in the Jordan retail sector.