The aim linked with the present article is to investigate the impact of corporate social responsibilities and board diversity on the earning management of the Jordanian listed firms. The top twelve trading listed firms have been selected from the Jordan stock exchange and data has been extracted from 2011 to 2020. The robust standard error along with the generalized method of moment (GMM) has been used for the analysis purpose. The results indicated that corporate social responsibilities and board diversity have a positive association with earning management of the Jordanian firm. These findings are suitable for the regulators while formulating policies on the corporate social responsibilities and earning management of the firm. These findings have guided the policymakers that they should enhance their focus on the corporate social responsibilities that enhance the earning management of the company. This study is also helpful for the new researcher while investigating this area in the future.

This study came with the aim of identifying the impact of the green supply chain on sustainability. This research targeted managers at the senior and middle levels of the Pharmaceutical Industry in Jordan, as they were formulating the company's strategies and determining its policies. A purposive sample consisting of 258 managers was selected. To gather the data needed for the analysis, a self-report questionnaire was used formulated electronically through Google Forms. AMOS software was used to examine the research hypotheses. The study concluded that there was an impact of the green supply chain with its dimensions (Eco-Design, Green Distribution, Green Purchasing, Green Manufacturing, and Green Reverse Logistics) on sustainability. Based on this result, the researcher recommends pharmaceutical companies in Jordan to take green initiatives and the trends towards implementing a green supply chain approach that reduces the consumption of non-renewable resources and waste, and to establish special laws and regulations in the company that oblige employees to apply the green approach in their practices within the work.

The aim of this study is to identify the effect of supply chain resilience as measured by supply chain flexibility, supply chain collaboration, and supply chain agility on supply chain performance. A sample consisting of employees from chemical industrial companies in Jordan was selected to collect data using an electronic questionnaire. Analyzing data via SmartPLS 3.0, the results showed that supply chain collaboration and supply chain agility as key dimensions of supply chain resilience had significant effects on supply chain performance, while supply chain flexibility exerted insignificant effect on supply chain performance. Therefore, managers are recommended to improve their firms’ abilities to carry out effective work with partners and to enhance firms’ abilities to respond quickly to unpredictable changes. Scholars are also requested to conduct further studies such as investigating the effect of supply chain redundancy on supply chain performance.

Digitization and the internet are new phenomena which have greatly changed the way in which modern-day businesses are run. Enterprise resource planning (ERP) is one such system developed as a result of digitization in order to improve firm supply chain efficiency. This study investigated the relationship between digital and sustainable supply chain (in this case the ERP system) and firm competences of supply chain management. 33 respondents from e-commerce firms volunteered to take part in the data collection process of the study, with a majority of them being information technology (IT) managers. The hypothesized relationships were analyzed using structural equation modelling (SEM). Findings of the study depict that all the hypothesized relationships were significant (p<.001) at the 1 % level of significance, implying that there exists a positive effect of the ERP systems on firm performance.

The advent of cloud accounting is a relatively recent development that has had a significant impact on the operation of financial companies. Within this framework, there is a paucity of information regarding the elements that may influence the adoption of cloud accounting information systems. This study builds an effect model based on the information system success theory, and then experimentally evaluates it with data from 391 employees working in Jordanian financial organizations using structural equation modeling (SEM). The results of these tests are presented. It was discovered that concepts such as perceived utility, information quality, system quality, and service quality had an effect on the adoption of cloud accounting information systems.

The consequences of reverse factoring in a supply chain are examined in this article. Reverse factoring occurs when a buying firm offers a reduced short-term borrowing rate to a supplier company in exchange for longer payment terms. From the standpoint of a supplier, this paper investigates the impact of rating changes, interest rate fluctuations, and business cycle position on the cost-benefit trade-off in the SMEs and manufacturing companies. However, the data was collected using a questionnaire. The main result is that changes in critical financial variables like ratings, news alerts and interest rates will shift former win–win circumstances for the supplier dependent on the business cycle into win–lose situations for the supplier. Overall, the reverse factoring results reveal sophisticated trade-offs, necessitating careful consideration in managerial decisions.

The study aimed to examine the relationship between knowledge-based systems, E-Systems, and Supply chain management (SCM) in competitive advantage. In order to achieve the objectives of the study, the researchers developed a questionnaire to collect the required data, where (120) questionnaires were left valid for analysis. SPSS Version 16 was used to analyze the study data. The most important results of this study were as follows: The perceptions of the respondents for knowledge-based systems (E-Systems) were at a high level. Also, the perceptions of the respondents for SCM were with a high degree. Furthermore, the perceptions of the respondents for competitive advantage were with a high degree. There is an effect for knowledge-based systems (E-Systems) and SCM in competitive advantage, and the dimensions of the dependent variable explained about 53% of variance in the variable of competitive advantage.

This paper examines the health operations flexibility dimensions in the United Arab Emirate in the healthcare sector by employing Structural Equation Modeling (SEM) approaches. The study also attempts to determine the numbers for the operational flexibility dimensions which will help the researchers in future find healthcare operational flexibility dimensions valid and reliable. A model consisting of two constructs of operations flexibility structures: external flexibility and internal robustness is examined to measure health operations flexibility elements in service sectors. Respondents are the health leaders (managers, middle manager, top manager and others) who were working in health service sectors in the United Arab Emirate. The underlying constructs of operations flexibility are empirically verified and validated through Reliability Analysis Procedure, Exploratory Factor Analysis (EFA), First and Second Confirmatory Factor Analysis, and Construct Validity Procedures, Structural Equation Modeling (SEM) was employed to test the model, drawing on a sample of 250. The findings revealed that the model of the UAE health service sector consists of two latent's operations flexibility dimensions namely external flexibility and internal robustness, each dimension consisting of four items. Further research should be considered to validate these findings in the other firms. The two dimensions of health operations flexibility represent a valid instrument to measure the operations flexibility in the services sector in the United Arab Emirate. This research is important for one to understand the main topics of health operations flexibility in the health services sector.

The main objective of this paper is to investigate the effect of accounting Fintech, Financial Technology Matching (FTM) and Supply Chain Management (SCM) in Jordanian manufacturing corporations. A questionnaire was created in order to meet the goal of this article to collect the data related to the financial technology and supply chain management and 850 questionnaires out of 1300 distributed questionnaires were collected from respondents, working in Jordanian manufacturing corporations. Linkways hypothesis testing indicates that financial technology and company size had a positive effect on the management of supply chain towards adoption of fintech. In addition, the results also found that integrated supply chain management strategy and environmental uncertainty are significantly affecting the adoption of fintech for supply chain management. However, supply chain optimization uses technologies and resources such as blockchain, artificial intelligence, and Internet of things in the best possible way to improve the efficiency and performance of a supply network.

This study aimed to examine the relationship between corporate social responsibility accounting (CSRA) and supply chain management (SCM). A survey of 375 employees from Jordanian businesses was used to gather primary data. For the data collection method, a questionnaire was used. SPSS version 25 was used to conduct descriptive statistical analysis. The results indicate that there is a statistically significant relationship at a significant level (α≤0.05) between the domains of corporate social responsibility accounting (CSRA) including human resource development HRD, Natural resources development NRD, improve quality product IQP, improve quality service IQS and supply chain management (SCM).