Blockchain is a new boom for the use of the Internet and will change the way in accounting and auditing as well as management accounting (MA); Blockchain as the biggest evidence of the growing use of this technology in the accounting field, its use leads to lower costs in the long run, avoiding human errors and controlling manipulation and fraud through immediate control of information and enhancing its integrity. However, this paper aims to investigate the impact of management accounting and Blockchain technology characteristics on supply chain efficiency in Jordanian Manufacturing Companies (JMC). Besides, the descriptive approach was conducted using the survey, 258 respondents were included in the survey from JMC. The results indicated that the characteristics of Blockchain technology and MA has a positive and significant impact on the efficiency of supply chains in JMC. However, this paper contributes to identifying the characteristics of Blockchain as well as management accounting methods and their role in increasing the efficiency of supply chains; to survive and continue in different business environments.

In the backdrop of several recent accounting crises, internal auditing has emerged as a major force in supporting effective controls and risk management. Therefore, internal auditing of the supply chain management performance is one of the strongest and quickest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study was to examine the role of internal audit in improving supply chain management in shipping companies, the questionnaire was used to suit the nature of this study. Also, the survey included 167 participants of these companies. The results indicated a statistically significant relationship between the internal audit (independence and objectivity of internal audit, efficiency of internal audit and internal audit quality) and supply chain management in shipping companies.

The objective of this paper is to investigate the influence of supply chain integration (SCI) on customer satisfaction in the potash supply chain in Jordan. 320 samples are collected after completing the sample checking process. The research study uses partial least squares for processing of data. Study outcomes show a connection among the integration of supply chain and customer satisfaction. In addition, the study shows that enterprise resource planning (ERP) system, business strategy, and suppliers have impacts on the integration of supply chain and customer satisfaction.

Achieving and maintaining good business performance is a core concern of every business entity. This quantitative study investigates the impact of sourcing strategies and logistics capabilities on the performance of Jordanian pharmaceutical enterprises using partial least square structural equation modeling (PLS-SEM). The views and perceptions of 951 managers and assistant manager respondents working in Jordanian pharmaceutical companies were gathered anonymously via an electronic online questionnaire using a convenience sampling technique. The findings revealed that sourcing strategies and logistical capabilities have a significant positive impact on organizational performance in pharmaceutical companies. Insourcing, near-sourcing, few / many suppliers, joint ventures, and virtual enterprises were perceived to be effective sourcing strategies in improving organizational performance. In contrast, outsourcing, and vertical integration were perceived to have a negligible impact on the performance in the context of pharmaceuticals. Furthermore, the findings confirmed that individual logistic capabilities (safety and compliance, storage, delivery, and imports and exports) of pharmaceutical firms were perceived as impacting positively on firm performance. This research provides useful insight for decision makers in pharmaceutical companies in Jordan when reviewing their supply chain, particularly during challenging and turbulent times such as the COVID-19 pandemic.

This study aims to develop a measurement scale for Supply Chain Integration (SCI) and Firm Performance (FP) in Jordanian SMEs. The study instrument was developed based on the previous studies and the survey included 284 companies in Jordan. A sample of 263 responses were used for exploratory analysis. Results show that the 46-item instrument was loaded on four factors. During this phase, the measurement scale was purified to 36 items, and characterized with a high degree of reliability. The results were confirmed using confirmatory factor analysis and showed that the 36-item measurement model met the empirical requirements namely, convergent, construct, and discriminant validity. The fitness indicators test for the model shows that it is applicable in SMEs companies’ environment in Jordan. The study presented implications for decision-makers in SMEs companies. The limitation of this study was presented which were relied on to develop directions for future research.

Academics and practitioners have become more interested in big data analytics (BDA) in recent years. There have been few empirical studies on the relationship between BDA and green supply chain management (GSCM), as well as the importance of environmental orientation (EO). A total of 128 responses from Jordanian industrial businesses were evaluated using the structural equation modeling method. The BDA, EO has a favorable and significant relationship with external and internal GSCM, according to the findings of this study. Furthermore, EO serves as a mediator between BDA and the external, and internal GSCM. The findings provide managerial insight into how to use BDA to establish a proactive environmental policy that covers all GSCM activities.

The study's goal is to see how electronic customer relationship management affects the quality of service at private hospitals in Jordan. The dimensions of customer relationship management (CRM) represented by website design, website search, privacy, security, and service delivery on time, while the dimensions of quality of service include reliability, responsiveness, assurance, and empathy. It focused on private hospitals in Jordan. Data were primarily gathered through self-reported questionnaires created by Google Forms distributed to a purposive sample of inpatients via email. The statistical program AMOSv24 was used to test the study hypotheses. The results demonstrated that electronic customer relationship management had a positive impact on service quality. Considering the results, the researchers recommend improving the degree of its practice of managing electronic customer relations by reconsidering its websites in terms of focusing on the website design and its ease of use by patients and the possibility of searching the website.

Organizational justice (OJ) has a significant impact on employees' job satisfaction which means the importance of caring and using it in any organization. OJ shows the importance of showing clear interest regarding the procedures related to work such as clearing the rights and duties for employees, providing the employees with opportunities to complain about the decisions, representations of information related to work, decisions and alternatives. Numerous studies are available on this, but Jordan scenario is different due to Arab economic and political conditions. Middle East is recognized due to richness of oil and transportation of oil to other parts of the world. Therefore, the performance of employees directly affects the whole world if the oil industry under performs. The proposed study of this paper is a quantitative survey that empirically verifies whether organizational justice has significant influence on job satisfaction. Data are collected from employees of logistic sector of Jordan city and they are analyzed by multiple regressions through SPSS. The results indicate that organizational justice has a significant impact on employees' job satisfaction. The distributive justice has no impact on job satisfaction which means that there is no effect of delegating authorities and sharing them with employees and no impact of distributing equal opportunities and work schedules on job satisfaction. The procedural justice had an impact on job satisfaction, which means the importance of showing clear interest regarding the procedures related to work. The effect of interactional justice on job satisfaction is found to be relatively high. The study recommends the managers to encourage working by team sole and build good relationships with all the workers, helping the employees to evaluate themselves and seeking to solve the disputes and conflicts fairly.

This study investigates the impact of business analytics (BA) on supply chain performance (SCP) in Saudi industrial companies. It also investigates the mediating impact of information systems supporting (ISS) and business process orientation (BPO). A total of 373 respondents working in 38 manufacturing companies in the Kingdom of Saudi Arabia (KSA) were selected. A scale with acceptable validity and reliability indicators was developed to measure the study variables. The results indicated significant indirect impact of the business analytics (planning, supply, make, delivery) on supply chain performance as ISS and BPO mediate this impact. Based on the results, a set of recommendations were proposed, industrial companies in KSA must develop the analytical capabilities for managers by increasing awareness of the benefits achieved from using business analytics approaches. It is a critical precedent for supply chain SC efficiency, and for companies to enhance their analytical capabilities with good ISS and process orientation to utilize in analyzing vast amounts of internal and external data. Directions for future research are also presented in this paper.

A study was conducted on the role of commercial advertisement directed to children for influencing parents’ purchasing decision. The study targeted parents, taking into account all demographic factors. The main objec-tive of the study was to determine the extent of commercial ads influencing on parents' decision either directly without children’s effect or with children effect. To achieve this, a random sample was selected from parents of children aged 2-14 years. 530 copies of the questionnaire were distributed, and 474 valid ones were retrieved, which represented for 89.43% of the sample size. After the collection of the questionnaires, the data were recorded and analyzed. The results show that there was an effect of independent variables (advertising campaigns) on the intermediary variable (children), as well as the effect on the dependent variable (parents’ purchasing decision). The results also show that the entry of the intermediary variable (children) on the model had a direct and indirect effect, but its effect was relative rather than total. So, there is an effect of the independent variables (commercial ads) on the dependent variable (parents’ purchasing decision) with or without the existence of intermediary. Based on the results of the study, the researchers recommended that organizations should design advertisements that target parents directly to convince them to make purchasing decision without their children mediation, and design other advertisements to target children because they can have influence over parents and can convince them to make purchasing decision. In addition, it is necessary for organizations to focus on the content of advertising messages, and to repeat them periodically, taking into account the renewal of content from time to time. They should also select effective ways to post their advertisements, especially on social media platforms in different times.