The aim of this study is to explore the impact of intellectual capital on the achievement of competitive advantage in organizations. It also aims to explore the mediating impact of innovation on the relationship between intellectual capital and the achievement of competitive advantage. To meet the study’s goals, the researchers reviewed the relevant literature. The researchers also provide definitions for intellectual capital and innovation. They also identified the dimensions of intellectual capital (i.e. structural, human and relational capital). The study identified the types of innovation (incremental and radical innovation) and found that intellectual capital significantly influences on the achievement of competitive advantage. Moreover, the study found that innovation has a mediating influence on the relationship between intellectual capital and the achievement of a competitive advantage.

This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

The preservation of business operations during and post the COVID-19 pandemic has emerged as a significant challenge for many enterprises. This research focuses on identifying the critical factors that influence the effective management of business continuity, based on lessons learned from the post-pandemic era. The primary objective of the investigation was to understand the impact of performance adaptability, innovation, talent preservation, and the implementation of a proactive, forward-thinking strategy on business continuity management. Furthermore, the study delves into the mediating role of strategic agility in these relationships. The study gathered data from personnel within the tourism sector of Jordan's prestigious Golden Triangle, which includes Petra, Wadi Rum, and Aqaba. The research utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyze the structural model and to investigate the propositions outlined. The findings indicated that performance adaptability, innovation, talent preservation, strategic agility, and a proactive strategy positively impact business continuity management. Moreover, strategic agility was found to moderate the relationship between performance adaptability, innovation, talent preservation, and a proactive strategy, thereby enhancing business continuity management. These research outcomes offer insightful implications for managerial personnel within hotels and tourism companies, acting as a comprehensive guide for improving their business continuity management in the post-pandemic world.

Big data analytics capabilities have piqued the curiosity of academics and practitioners in recent years. However, there has been little research conducted on the effects of these capabilities on supply chain sustainability, particularly in emerging economies. To address this gap, this article attempted to investigate the impact of big data analytics capabilities on the supply chain sustainability of Jordan's hospitality industry using quantitative data derived from 512 managers in senior and middle levels of hotels listed in Jordan Hotels Association (JHA). Structural Equation Modelling (SEM) was conducted for hypothesis evaluation. The research findings proved that the dimensions of big data analytics capabilities, which were infrastructure flexibility, management capabilities, and personnel capabilities, had a significant positive role in enhancing supply chain sustainability. Therefore, the research provided a series of recommendations for managers in these hotels, the most important of which was allocating significant investments in modern data-collecting technologies to record key changes across the supply chain, including manufacturing, transportation, and distribution.

This study aims to investigate the effect of demographic factors for nomination committee (NC) on earnings management (EM) in companies listed on the Amman Stock Exchange. The independent variables are gender, age, level of education, and experience, while the dependent variable is EM. The study utilizes various statistical processes through SPSS 28. The results indicate there are no statistically significant differences at the level of significance (α=0.05) in the total study “EM in the listed companies” due to the age and experience variables. In addition, there are statistically significant differences at the level of significance (α=0.05) in the total study “EM in the listed companies” due to the gender variable, in favor of males and due to the level of education. Moreover, there is a significant difference between two degrees of Diploma and master’s degree in favor of the Master's degree by a mean of 3.701, but the Diploma category mean is 3.400 and the significant difference between Diploma and Ph.D. is in favor of the Ph.D. category by mean (3.722), but the Diploma category mean is (3.400).

The aim of this paper is to explore the potential correlation among operational risk and the profitability of Islamic banks in the MENA region. Different measures for profitability were relied upon in previous studies, however, in this article depend on return on assets and return on equity to measure profitability, and efficiency ratio calculated by operating expenses to total assets to measure operational risk. To achieve this objective, the sample comprises 20 Islamic banks from 12 MENA countries, creating panel data for a period of ten years from 2011 to 2020. The analysis was conducted using fixed effect models. The study will analyze and interpret the findings from two financial performance measures, namely, ROA and ROE to get insights into the banks' overall financial situation and their ability to generate profits from their assets and equity. Using one type of operational risk measured by (efficiency ratio) as an independent variable, along with profitability measures by (ROA and ROE) as dependent variables. These measures had a significant negative impact by the operational risk measured by (efficiency ratio). This means when the operational risk increases, this indicates that the management is not controlling the operations of the bank in the best way and inability or failure of the bank's management to effectively utilize the available resources and assets to generate satisfactory profits. This leads to an increase in the operating expenses and hence a decrease in profitability measures.

Nowadays, the topic of preserving the environment and serving local communities is a hot issue. Hence, this study aims to explore how the green supply chain affects Jordan's pharmaceutical manufacturing industry's ability to compete globally. This study's research methodology is quantitative, descriptive, and cause-effect. Data was gathered from a sample of 124 managers selected randomly from a pool of 300 managers working in 10 out of 14 pharmaceutical manufacturing organizations. The study tool underwent evaluations for normality, validity, and reliability before the data were subjected to descriptive analysis and a correlation analysis was performed between variables. Finally, hypothesis testing was conducted through the application of multiple regression analysis. The findings show that green practices affect competitive strategy, where green operations were having the highest effect on competitive strategies, then green purchasing, and green selling, respectively. The study's conclusions show that the adoption of a green supply chain improves the competitiveness of the Jordanian pharmaceutical manufacturing sector. Accordingly, the study recommends that Jordanian pharmaceutical manufacturing companies should include green supply chain practices in their daily supply practices to increase the competitiveness of the organizations.

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 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.

Quality management has become inevitable and ubiquitous in higher education, especially given the increasing competition in both industry and professional orientation. To date, there has been no broad consensus about the trends and determinants in this field despite research existing for several decades now. Experts disagree on the use and impact of quality management systems in higher education, and there is a considerable geographical disparity in terms of the progress made in the field. In this article, a bibliometric analysis consisting of data from 966 articles from the Web of Science database (scanned extant literature) was to identify the most pertinent papers, sources, authors, countries, publication dynamics, and themes. It reveals a comprehensive quality management assessment in higher education. It also revealed the most prominent role of service-quality leadership in current research and quality culture, training, performance, and improvement techniques as the areas relevant for future research. Several countries need to refocus their effort on improvement in quality training and the impact of quality management in the higher education context.