The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

The research aims to identify the impact of tax revenues on the growth of the gross domestic product (GDP) in Jordan during the period 2000-2018. The research reaches a set of results, which is that the greater the value of tax revenues by one unit, the greater the value of the GDP in Jordan by 7.257 units during the same period. There is also a positive effect of tax revenues on the growth and increase of the GDP in Jordan, however, there is no common integration between tax revenues and the GDP in Jordan. Moreover, there is a correction from the short term to the long term and there is an effect of the long-term correction of the relationship between tax revenues and the GDP during the study period. The study recommends the need to work to facilitate the procedures for individuals to pay taxes through modern technological means, work to develop and simplify tax services and raise the level of transparency in tax dealings with all individuals, the need to make amendments to the tax law in order to match the living conditions of individuals and achieve the highest efficiency in collecting due taxes, increasing tax exemptions that are offered to foreign investment to encourage them for investments in all economic, commercial, service and industrial fields in Jordan, working to diversify sources of income for the Jordanian economy and not to rely entirely on tax revenues as a primary source of income.

Credit card fraud poses a significant challenge for both consumers and organizations worldwide, particularly with the increasing reliance on credit cards for financial transactions. Therefore, it is crucial to establish effective mechanisms to detect credit card fraud. However, the uneven distribution of instances between the two classes in the credit card dataset hinders traditional machine learning techniques, as they tend to prioritize the majority class, leading to inaccurate fraud pre- dictions. To address this issue, this paper focuses on the use of the Elbow Fuzzy Noise Filtering SMOTE (EFN-SMOTE) technique, an oversampling approach, to handle unbalanced data. EFN-SMOTE partitions the dataset into multiple clusters using the Elbow method, applies noise filtering to each cluster, and then employs SMOTE to synthesize new minority instances based on the nearest majority instance to each minority instance, thereby improving the model’s ability to perceive the decision boundary. EFN-SMOTE’s performance was evaluated using an Artificial Neural Network model with four hidden layers, resulting in significant improvements in classification performance, achieving an accuracy of 0.999, precision of 0.998, sensitivity of 0.999, specificity of 0.998, F-measure of 0.999, and G-Mean of 0.999.

The aim of the current study is to examine the impact of accounting information systems (AIS) on enhancing financial information security in Jordanian banks by the moderating role information technology (IT) governance. The sample of the study includes 149 administrative employees in banks operating in Jordan and a questionnaire is used as the tool of the study. The results indicate that there is an effect for accounting information systems on enhancing financial information at operating banks in Jordan on information systems' operating, inputs, and outputs. The results also indicated in effect the level for information technology governance on the relationship between accounting information systems in achieving information security at the banks operating in Jordan. Considering the result obtained, the study concluded with a group of recommendations the most important among which was to work on establishing departments to protect and secure accounting information, as well as securing qualified cadres to monitor the systems.

The goal of this study was to find out how business intelligence systems, AI, and digital leadership affect how satisfied employees are with their jobs and how much value they add to companies in the Greater Amman Municipality. After the study samples were taken and looked at, a total of 246 samples were approved to be used in the PLS software-based analysis. The results of this study showed that putting in place business intelligence tools, artificial intelligence, and digital leadership all made employees happier with their jobs and gave businesses more value. The research showed that there are four key parts to digital leadership: commander, communicator, collaborator, and co-creator. The main parts of business intelligence are Data Warehouse, Data Mining, Business Process Management, and Competitive Intelligence. Findings show that digital transformation is made up of three key parts: changing processes, developing business models, and changing domains. The results also show that an employee's level of job satisfaction, which includes things like business success, work commitment, and job thinking, is linked to how much value they add to the company. Intriguingly, the current results go against those of earlier studies, which said that the variables of interest have no effect on how happy employees are with their jobs or how much value companies add for their customers. When the results of this study are looked at as a whole, they say that businesses should start doing things that make employees happier at work and increase the value of the business. The current study is innovative because it focuses on the most important parts of business intelligence, artificial intelligence, and digital leadership in order to improve employee satisfaction at work and the quality of business learning with added value in Greater Amman Municipality.

This study aimed to investigate the mediating effect of information technology on the relationship between internal control system's costs and enhancing confidence in the quality of accounting information in banks working in Jordan. To achieve the objectives of the study, the researchers designed a 56-items questionnaire and 200 versions of this questionnaire were distributed on a random sample from the study population represented by all employees of the internal control departments in banks operating in Jordan, and 152 questionnaires were retrieved, and 4 questionnaires were excluded because they were not valid for analysis so, the valid questionnaires for analysis were 148 questionnaires. Effect was assessed using the Multiple Regression Analysis and after the appropriate statistical treatment, the study concluded with a group of results the most important among which that there was a mediating effect of information technology on the relationship between internal control system's costs and increasing confidence in accounting information in banks working in Jordan in terms of internal control environment costs, internal control activities' costs, internal risk assessment's costs, internal monitoring and follow-up costs, information and internal communication costs among banks working in Jordan that use internal control systems. In light of the results revealed, the researchers recommended the need for implementing internal control systems within certain cost limits in banks because of their significant role in increasing confidence in accounting information through the aforementioned variables.

This study examined the effect of social media on post-purchase behavior on electrical device buyers in Jordan. Drawing on resource-based and knowledge-based previous studies, the mediating effects of customer awareness were also tested. Data were collected from 385 participants from the segment targeted group of customers in Jordan, and hypotheses were tested through partial least squares structural equation modeling using Smart PLS 4.0. The results showed that the mediating role of customer awareness influences enhancing the relationship between social media and promotion mix on the one hand, and post-purchase behavior (exit, voice, and loyalty) on the other hand. Our findings contribute to the existing literature by explaining and strengthening this relationship, which is also referred to as the black box through the mediation of customer awareness. Marketers should recognize the importance of this relationship to develop modern promotional tools in multiple social media to positively enhance the customers’ post-purchase behavior by giving them a competitive advantage.

This study aims to evaluate tourists' reviews of gastronomy tourism expressed in Google reviews according to the CAC model (Cognitive, Affective, and Conative), and to examine the inter-correlations between CAC model components. The study was applied to traditional restaurants in Amman downtown. The research then extracts the main themes from the textual reviews as well as a sentiment score of an affective image of traditional Amman downtown restaurants. The results of machine learning experiments suggest that the proposed approach can identify traditional restaurant reviews in Amman downtown into CAC model components. The results also show that the Random Forest algorithm performed best in the cognitive and cognitive dimensions, whereas the Neural Network algorithm performed best in the affective dimension. ML classifier revealed that most of the reviews were classified as cognitive (such as the type of food, and services) while the remaining reviews were classified as affective (such as pleasure and arousal) and conative (such as intention to recommend, and positive word of mouth) respectively. The highest probability of the cognitive components was the traditional food topic reflecting the unique image of Jordanian traditional food. Affective images formed by users were mainly positive emotions, indicating that the destination image spread well.

Financial technology, also known as Fintech, continues to transform the financial services sector globally. Fintech adoption has been delayed in some places, particularly in the Middle East, despite the potential positive benefits. This study investigates the mediating effect of perceived ease of use on the relationship between seamless transactions, financial risk, legal risk, security risk, perceived risk, and the intention to use financial technology in Middle Eastern countries. Data was collected from 500 respondents from five Middle Eastern countries (Jordan, Kuwait, Saudi Arabia, Qatar, and the United Arab Emirates) using a structured questionnaire, and partial least squares structural equation modelling (PLS-SEM) was used to test the research model. The findings demonstrate that perceived ease of use strongly mediates the links between seamless transactions, financial risk, legal risk, security risk, perceived risk, and the intention to use financial technology. The study shed light on the significance of perceived ease of use in influencing people's intention to utilize financial technology as well as the function it serves in minimizing the effects of perceived risks. The findings of this study could be useful for financial technology companies operating in Middle Eastern countries, policymakers, and researchers interested in the adoption of financial technology.

The rapid growth of social media platforms has revolutionized marketing communications, and the recent trend of how people use social media led to the inception of the term "influencer marketing" as an increasingly popular approach for brands across markets. This development has been driven by the unparalleled increase in influencers’ presence on social media platforms, which has generated new venues for companies to connect with their desired demographic and interact with them in a more genuine and significant manner. Understanding the factors that drive the effectiveness of influencers has become increasingly important for both marketers and researchers. Numerous studies have been conducted on the topic of celebrity endorsements. However, the use of "traditional" celebrities is losing its appeal in the digital era of social media, as brands increasingly turn to social media influencers instead. Nonetheless, there is still a lack of understanding about how marketers can effectively utilize this new marketing phenomenon. This study aims to examine the role of trustworthiness, expertise, and information quality of social media influencers in shaping consumer purchase intention, with a specific focus on the mediating role of brand attitude. A total of 309 complete responses were collected via convenience sampling between January and February 2023 then the model examined by using SPSS and AMOS software. The results showed that all attributes of the influencers are affecting brand attitude as well as purchase intention, while brand attitude partially mediated the relationships. Implications, limitations and future research have also been discussed.