The Climate Disclosure Standards Board (CDSB) initiated the standards for sustainability and transparency in corporate reporting, which may be termed Green Accounting Standards (GAS). GAS encourages sustainable decision-making among businesses and practitioners. The present study explores the role of GAS on environmental sustainability in the firms located in the Alkharj governorate. Moreover, the mediating of social performance is also investigated in the relationship between GAS and environmental sustainability. For this purpose, a questionnaire is used to collect the data from accounting practitioners, and 224 valid responses are collected from the survey. The results of PLS-SEM show that GAS improves the environmental sustainability and social performance of the firms. Moreover, social performance also improves environmental sustainability. Thus, GAS promotes resource efficiency by tracking resource use and waste generation, which could be helpful in identifying opportunities for reducing environmental footprints. Thus, it also facilitates monitoring environmental performance in Alkharj to identify the areas needing improvement. Furthermore, GAS also improves social performance by recognizing social costs and engaging stakeholders, which are also facilitating more socially responsible decisions. Based on the results, the study recommends the firms in Alkharj governorate adopt GAS to improve environmental sustainability and social performance.

This research investigates the relationship between supply chain management (SCM) strategy, strategic management accounting, internal and external orientation of companies, and their impact on company growth. The study utilizes a quantitative method using a questionnaire designed with a Likert scale ranging from 1 to 7 points. The sample used in this research reached 215 respondents. The respondents in this study are employees, staff, and managers of public sector companies in Indonesia. Data analysis was conducted using Structural Equation Modelling (SEM) analysis using SmartPLS 4.0 software. The results indicate that SCM strategy significantly influences internal and external orientation. Similarly, strategic management accounting has a significant impact on internal and external orientation. Both internal and external orientations significantly contribute to company growth. In the mediating role, both internal and external orientations have a significant impact on the relationship between SCM strategy and strategic management accounting with company growth.

Innovation is a crucial driver of competitive advantage and long-term success, particularly in the dynamic Information Systems and Computer Science Service industry. This study investigates the relationships between organizational learning constructs (organizational memory, knowledge acquisition, knowledge interpretation, and knowledge distribution), organizational trust, and innovation performance within Information Systems and Computer Science Service Firms in Jordan. Recognizing the potential mediating role of organizational trust, the study aims to provide insights into the mechanisms that enable effective translation of organizational learning into innovation outcomes. The study employs a quantitative research design using a cross-sectional survey approach. In this study, the data was gathered from 468 participants from Information Systems and Computer Science Service companies in Jordan, consisting of both senior managers and department heads, and the people involved in organizational learning and innovation processes. The analysis shows that organizational memory, knowledge collection and knowledge interpretation have direct impacts on innovations’ performance, but knowledge distribution does not contribute to this performance. Primarily, organizational trust works as the mediating factor that allows the innovation constructs of organizational learning to improve throughput sizes. The evidence also shows that competent learning is a prerequisite for organizational trust.

The study aimed to define the contribution of total quality management in relations with suppliers and customers in Jordanian pharmaceutical companies. The study population consisted of pharmaceutical companies in Jordan targeting individuals in supervisory positions in these companies. A total of 170 responses were received. The results of the study found that Jordanian pharmaceutical companies apply total quality management in terms of “commitment of senior management, employee empowerment, strategic planning for quality”, which had positive relationships with suppliers and customers. It indicates that total quality management and supply chain practices, especially the relationship with suppliers and customers, are among the basic concepts that work to improve supply chain performance. The study recommends devoting the necessary attention and care to empowering workers, and this is where the essential role-play for senior management is to create interest among employees in their work and jobs through training programs. However, developing methods of collective motivation, participating in setting goals, making decisions, and displaying the image of the work “Family” and forming problem-solving teams for the purpose of achieving empowerment is also important.

The purpose of this study was to determine the effect of resourced based view, market orientation, implementation of information technology, effectuation and networking capability on the internationalization of Small and Medum Enterprises (SMEs) and the indirect influence between these variables with networking capability as a moderator. The research method uses a quantitative approach. The population and sample in this study are SMEs throughout East Java, Indonesia that have made efforts to internationalize, with data obtained from the Export Center Surabaya office, which is an institution formed by the East Java Provincial Trade Service and the Indonesian Chamber of Commerce. 1346 SMEs were recorded at the Export Center Surabaya office and a sample of 300 SMEs was obtained. The analysis technique used in this study is SEM PLS, which is to determine validity, reliability, and hypothesis testing. The results of the study show that resourced based view, market orientation, information technology implementation, effectuation and networking capability on SMEs internationalization have a positive and significant effect. Networking capability as a moderator can strengthen the influence of resourced based view and market orientation towards the internationalization of SMEs. Meanwhile, in the effectuation and implementation of information technology relationship with SMEs internationalization, networking capability as a moderator is in a weak position, that is it produces a negative coefficient, with a t-statistic value greater than the t-table.

This study seeks to explore how dynamic capabilities and innovation impact competitiveness within the Indonesian manufacturing sector. It specifically investigates how Domestic Component Level (DCL) certification, influenced by government involvement, mediates this relationship. The focus is on how government support shapes the certification process, ultimately affecting competitiveness. Through quantitative methods and surveys conducted among 344 manufacturing firms holding DCL certification in Indonesia, the research finds that while enhanced dynamic capabilities may not directly correlate with increased competitiveness, they play a crucial role in a company's journey toward competitiveness, requiring a gradual process. Additionally, companies with higher DCL values are better positioned to compete for government contracts and services.

This research focuses on the welfare of rice farmers in Tabanan Regency as a form of support for the sustainability of the agricultural sector to support the food security and sovereignty of Bali Province, which is still primarily supported by Tabanan Regency. This research was conducted in Tabanan Regency, Bali Province, known as the "rice barn" of Bali Province, with the largest area of rice fields and the most significant number of farmers in Bali Province. The approach used in this research is a quantitative approach using a questionnaire, and the analysis technique used in this research is SEM-PLS (Structural Equation Modeling Partial Least Square) analysis, with 167 rice farmers as respondents to this research. The findings from this research show that farming business performance can mediate the influence of agricultural technology adoption on the welfare of rice farmers in Tabanan Regency. The findings from this research are strengthened by interviews showing that rice farmers in Tabanan Regency have confidence in themselves in farming. This is demonstrated by farmers' efforts to use various developments in agricultural technology, such as using superior seeds and modern agricultural equipment, which can shorten the working time, among others, to improve the welfare of rice farmers in Tabanan Regency.

In an era where knowledge has become one of the most valuable assets, the ability to effectively gather, store, manage, and utilize knowledge is critical. Given the ever-changing market needs, the sustainable competitive advantage of a company is crucial. The aim of this research is to analyze the role of knowledge management capabilities in sustainable competitive advantage and to assess the effectiveness of the impact provided by knowledge sharing and the innovation value chain in enhancing a company's competitive advantage. The research method employed is quantitative research using a questionnaire with a 1 – 7-point Likert Scale for data collection. This study was conducted on employees, staff, and managers of a state-owned bank in Indonesia, with a sample size of 206 respondents. Data analysis will be performed using Structural Equation Modeling (SEM) technique with SmartPLS 4 software. The results of hypothesis testing indicate that the influence of knowledge management capabilities on knowledge sharing, and the innovation value chain is statistically significant. Furthermore, there is a statistically significant influence between knowledge sharing and sustainable competitive advantage, and knowledge sharing mediates the relationship between knowledge management capabilities and sustainable competitive advantage. The influence of the innovation value chain on sustainable competitive advantage is also significant, however, there is no significant evidence found that the innovation value chain mediates the relationship between knowledge management capabilities and sustainable competitive advantage.

This study extends the Dellon-McLean model by including training quality as a key factor in the success of Management Information Systems (MIS) in the banking sector of Saudi Arabia. The aim of the study is to investigate the relationship between quality of information, systems quality, training quality and organizational performance. A structured questionnaire was used to collect data from employees in the banking sector. The results show a significant positive relationship between information quality, system quality, training quality, and organizational performance. Training quality emerged as the most important determinant of organizational performance. The findings suggest that organizations should invest in improving training quality to improve their MIS and improve overall organizational outcomes. This information helps to understand the factors affecting MIS success and provides useful implications for organizations seeking to optimize their information systems.

Even though entrepreneurial firms make substantial contributions to both domestic and global economies and innovations, there is disagreement in the literature regarding how open innovation affects these firms' ability to succeed. The current research is an attempt to address the gaps by analyzing the intricacies and dynamics of entrepreneurial firms’ involvement in Open Innovation. Furthermore, the impact on performance is examined from a knowledge perspective. In Jordanian context, this study analyzed the link between stakeholder interactions, knowledge management, open innovation, and the performance of entrepreneurial firms. The findings demonstrated that open innovation activities are statistically significant to the overall performance of entrepreneurial firms. However, since it has an unintentional detrimental effect over the performance of entrepreneurial firms in Jordan, the moderating effect of stakeholder relations and the mediation effect of knowledge management has been analyzed. The moderating role of stakeholder relationships has been proven statistically which enriched the theoretical foundations of RBV and contingency theory by adding stakeholders’ theory into the combination of the two theories, at the end limitations and guidelines for future research along with practical implications are emphasized.