With the rapid advancement of blockchain technology, SMEs face an opportunity to leverage decentralized ledger systems to address longstanding challenges related to financial transparency. This study aims to assess the implications of blockchain adoption for SMEs operating in the Jordanian context, focusing on its potential to improve accountability, trust, and efficiency in financial operations. Drawing on quantitative research methods, this paper examines the current state of financial transparency using a structural equation modeling approach of 215 surveys. The findings indicated that there is a positive impact of block-chain technology on enhancing financial transparency. The findings of this research contribute to both academic understanding and practical implications for policymakers, regulators, and SMEs in Jordan seeking to enhance financial transparency through blockchain technology. By shedding light on the positive impact of blockchain on financial transparency in the Jordanian SME sector, this paper aims to inform strategic decision-making and stimulate further research in this emerging field. Ultimately, it underscores the transformative potential of block-chain technology in promoting accountability, trust, and eco-nomic development among SMEs in Jordan and beyond.

This study was, therefore, set to achieve the following objective: to explore the impact of social media on consumers’ buying decisions. The current research was conducted on online consumers through luxury perfume brands' websites. The phenomenon of online sales has recently spread in Saudi Arabia, where the authorized number of those stores reached 1,800 sites at the end of 2021. The target population was online purchasing consumers from luxury perfume sellers. The appropriate sample size in unlimited populations is 385 responses. The research hypotheses were tested using the SEM (Structural Equation Modeling) method, which allows for the evaluation of the degree of dependence of consumers buying decisions on social media marketing. The results of the study demonstrated that social media marketing influences the consumer purchasing decision process. The outcome can be credited to the effectiveness of marketing efforts in the chosen retail via social media.

The paper aimed to examine the impact of corporate governance on the financial performance of commercial banks in Jordan. The variables used to measure corporate governance were the board of directors' size, independent members of the board of directors, and the number of audit committee members, while those used to measure financial performance were return on investment, return on equity and earnings per share. The study used a quantitative approach based on the data of 12 commercial banks in Jordan during the period 2005-2022. The panel data were analyzed using the EViews software based on the ordinary least squares time series technique. The paper found the effect of all corporate governance variables on both return on investment and return on equity. However, it indicated that the board of directors' size and the independent members of the board of directors had an impact on earnings per share. This study highlighted corporate governance variables in one of the significant sectors of developing economies. Moreover, it recommended the need to review the principles used in selecting members of the audit committee for commercial banks in Jordan, due to their importance in developing long-term financial performance.

The current study aimed at exploring the impact of supply chain internal and external integration on the operational performance of manufacturing companies operating in Jordan, as well as addressing the possibility of a mediation effect of lean operations and practises on the proposed relationship. Achieving the study objectives necessitated using the deductive approach and the descriptive survey approach. Using a well-designed questionnaire, the primary data was collected from a 315-manager sample randomly selected from the companies. Accordingly, the nature of how supply chain integration, lean operations, and operational performance impact each other was investigated. The study results revealed that integrating the supply chain both internally and externally could increase the opportunity to attain a more desirable operational performance, particularly in terms of quality performance measures. Moreover, in the vein of adopting lean practices among manufacturing companies, a positive mediation effect was found. Thus. In light of these results, it is concluded that lean operations, as a mediating variable, positively influence the association between internal and external supply chain integration on quality measures of operational performance.