This quantitative study examined the relationships between privacy, trust and level of service quality, and customer satisfaction. Jordanian firm employees involved in CRM technology were the study samples. Data from 620 completed questionnaires were analyzed utilizing AMOS software version 23. The study hypotheses were tested through Structural Equation Modelling (SEM). The causal relationships among the study’s main variables were examined as well. Results showed a positive impact of trust, privacy, and level of service quality on customer satisfaction. Managers and practitioners could pursue this study results in their CRM systems implementation. Additionally, the relations between privacy, trust and level of service quality, and customer satisfaction could be examined further as these relations in CRM systems have not been adequately examined, especially in emergent industries of developing countries.

This study aimed to demonstrate the impact of artificial intelligence with its dimensions (genetic algorithms, neural networks, intelligent agents, and machine learning) on tax compliance through the mediating role of electronic auditing. The research method used in this study was the descriptive analytic technique, to describe and analyze the phenomenon of the study, which is the effect of artificial intelligence on tax compliance through the mediation of electronic auditing and its relevance to the Jordanian tax authorities. The targeted study population was 205 auditors comprising the directorate of first commercial, directorate of second commercial, directorate of industrial and directorate of services of the income and sales tax department. These are the persons who represent the parties with special knowledge and experience in tax auditing issues. Because of the restricted number of people in the research, an extensive survey technique was applied to choose the study sample. The sample for this research study became the population amounting to 205 people in the Director of Large Taxpayer and medium Tax Payer Department of Income and Sales Tax. SPSS V. 20 was used to process and analyze all the data employing several statistical techniques. In line with the stated objectives, the study established important conclusions where the first was the presence of a significant effect of artificial intelligence on tax compliance through the influential electronic auditing variable. This means to emphasize the significance and function of technologies and AI in the sphere of electronic auditing and to develop their potential in organizing the tax processes and increasing the level of tax compliance. The first systematic suggestions stress the fact that improvements and modernization of the IT environment within the scope of tax departments is needed in order to ensure sufficient support for electronic auditing and artificial intelligence, and to equip the latter with suitable tools and big data analysis software.

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.

Despite the recognized importance of service quality in supply chain management, there has been limited research examining the interplay between digital leadership, service quality, and supply chain management. This study employs bibliometric analysis techniques to investigate how digital leadership influences service quality within the context of supply chain management. Utilizing VOSviewer v1.6.20, we analyzed 490 publications from the Web of Science database pertinent to this domain. Our findings reveal that advanced technologies, including digital leadership, IoT, AI, and blockchain, play a crucial role in modernizing supply chains, enhancing operational efficiency, and achieving environmental objectives. The study discusses the broader implications for both theoretical frameworks and practical applications in the field.

This paper investigates the effect of Strategic Management Accounting (SMA) and Business Analytics (BA) on Sustainable Competitive Advantage (SCA). Moreover, it examines the mediating effect of Dynamic Capabilities (DY) and the moderating effect of Competition Intensity (CI) on direct relationships. The study used the survey method to collect data from listed companies in the Amman Stock Exchange, and the hypotheses were tested using Partial-Least Squares-Structural Equation Modelling. Based on the findings, DC mediates the relationship between SMA and SCA as well as BA and SCA. CI moderate only the relationships between SMA and SCA. The study findings can be used as directions by management, policymakers and researchers to comprehend the positive influence of SMA, BA and DC on SCA.

This study evaluates the impact of project procurement strategies on supply chain efficiency in the Jordanian construction industry, with vendor relationship management as a mediating variable. The target population was the 25000 construction industry specialists in Jordan. According to purposeful sampling technique and more specifically, stratified random sampling, 454 subjects were asked to complete questionnaires. Partial least squares structural equation modeling was employed for the analysis of data for the test of the hypotheses. This research also revealed that the project procurement strategies which are Just-In-Time, Multiple Sourcing, and Single Sourcing have positive impacts with a statistical significance to the supply chain efficiency dimensions of Demand Forecasting, Supply Chain Integration and Collaboration and Communication. Vendor relationship management was also a partial mediator to these relations. These implications can be summed up for the construction firms and policymakers in Jordan to understand how strategic procurement approach and proper relations with the vendors can improve the performance of the supply chain. This work aims to benefit the academia as it fills a gap in the existing literature by analysing the relationship between procurement strategies, its actors (vendors), and supply chain performance within a developing country environment. The analysis with the help of PLS-SEM enables us to look at both the direct and the indirect effects in such relationships.

This paper aims to explore the influence of digital supply chain flexibility in five-star Hotels on smart quality systems together with its mediating effect through sustainable procurement practices within KSA. The methodology used is quantitative, based on data collected from a sample of five-star Hotels in KSA. Based on the above findings, this study argues about an integral part of DSCF (Digital Supply Chain Flexibility), SP and SQS for adopting theoretical framework. In this study, partial least squares-structural equation modelling (PLS-SEM) was used to validate the hypotheses. Digital supply chain flexibility has a significant positive relationship with sustainable procurement practices and smart quality systems in five-star Hotels. This means that actions such as fostering sustainable procurement practices could act on the ability of digital supply chain flexibility to boost smart quality systems, which play a role in enhancing operational efficiency and service quality. This paper contributes to the examination of various strategies for digital supply chains with sustainable procurement practices and creative quality systems within the hospitality sector; particularly focusing on KSA. Although the research findings are constrained to five-star Hotels from KSA they offer important directions for future research in different hospitality settings. These results provide practical information for hotels managers and policymakers on how digital supply chain flexibility, and sustainable procurement practices combined would contribute to the high-quality service provision as well as operational resilience of five-star Hotels. While these lessons have been drawn from the KSA market, they are also relevant to other hospitality markets with hospitality markets worldwide. This is the first study to examine Mediating Role of Sustainable Procurement and Digital Supply Chain Flexibility Impact on Smart Quality Systems Study in Five-Star Hospitals in KSA.

The paper presents a fresh empirical approach for clarifying the impact of Jordan's most prevalent forms of ownership on the link between the “fair value (FV)” model share of assets and auditing costs. Using information gathered from 105 Jordanian financial listed companies spanning 2005 to 2018, ordinary least squares regression is applied in this paper. While financial institution ownership variables cause the opposite to be observed, family ownership decreases the link among the share of assets at FV and audit expenses. Family ownership results in decreased auditing costs paid only for “Level 1” assets; conversely, the extremely uncertain FV assets “Level 2 & 3” show the opposite. Financial institutional ownership demonstrates that auditing FV Level 1 leads to higher auditing costs. When relating FV Levels 2 and 3, the moderating effect of financial institutional ownership was significantly negative. No significant moderating effect of government ownership is confirmed. The inconclusive and limited empirical explanation of audit costs resulting from the FV model from a Western setting motivates our investigation. This study is considered as a unique study as it takes into account the most prevalent types of ownership in the Jordanian context in the FV studies reviewing auditees in Jordan. New evidence is generated by documenting audit characteristics of Jordan, a developing country, and its institutional environment and compliance with the FV model. The results are useful to regulators and policymakers in regulating the auditing profession and resolving FV audit-related conflicts and issues.

The rapid advancement of technology has substantially impacted numerous sectors, including the banking industry. It is now apparent that the banking industry is affected by the innovative role that the Internet of Things (IoT) plays, which affects a multitude of operations and services. This study uses a quantitative approach and PLS-SEM to investigate the widespread impact of Internet of Things (IoT) technology on the Excel Performance of Islamic Banks in the UAE. The study integrates the Resource-Based View (RBV), Islamic Banking Theories, and Fraud Triangle Theory to create a complete framework. The research's reliability is supported by a sample of 407 replies from 504 participants. The findings strongly support the hypotheses that IoT integration improves Islamic banking performance in the UAE, such as data analytics, customer service, automation systems, fraud detection capabilities, and asset-backed finance, while aligning with Sharia Principles and improving risk-sharing mechanisms. However, the influence of IoT on escalating fraudulent activities and hence negatively impacting performance was not proven. The study emphasizes the importance of IoT in improving operational efficiency and customer satisfaction in Islamic banks in the UAE.

The global investment landscape has undergone a paradigm shift, focusing on Environmental, Social, and Governance (ESG) factors as the major determinants of financial sustainability in investment decisions worldwide. This study uses predictive modeling to analyze the complex link between ESG variables and investment decisions. Focusing on three key sectors: IT, FMCG, and BFS, the study adopts a predictive modeling approach, recognizing the distinct characteristics and challenges within each sector. The information depends on the data obtained from different places like ESG details, and previous financial performance pointers – EBITDA, EPS, ROE, and P/E for 2018 to 2022, inclusive of general investor behavior. We can do this by working with relevant sources of data together with machine learning methods which show what happens in the Indian market in terms of ESG influencing the market thus leading to sustainable investment outcomes. This article seeks to comprehend why investors may favor sustainability as opposed to their conventional monetary units.