E-learning results from the integration of technology and education and has become an effective learning medium today. E-learning courses and systems with various services are on the rise owing to its importance. E-learning systems should be evaluated to assure successful delivery, effective usage, and positive impacts on learners. A holistic model that identifies various levels of success on a vast range of success determinants was proposed. The model was empirically validated using data obtained from 724 e-learning student users in Jordan. Structural Equation Modelling (SEM) was used in data analyses. Results showed that perceived usefulness of information systems, user training, system quality, and management support have positive effects on user’s behavioral intention; whereas perceived ease of use has not. Also, SEM displayed that user behavioral intention has a positive effect on information systems use, use on student satisfaction, and the latter on student loyalty. Machine Learning (ML) methods produce high correlation values reaching up to 80% in predicting Behavior Intention (BI) from the input factors, and student loyalty from student satisfaction factors. This indicates that the ML are promising techniques to forecast the future targets based on the input independent features.

Web 2.0 has changed the way consumers access information. This study aims to investigate the relationship between social media (Watsons’ Facebook page) content and consumers repurchase intention. In addition, it determined whether E-WOM and interactivity can act as the mediating variables between the social media content and repurchase decision. The data were collected through online and offline questionnaires. A total of 146 valid questionnaires were obtained and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) through the SMART-PLS 3.3.9 software. The findings support the direct effect of social media content on E-WOM, interactivity, and repurchase intention. Moreover, the results confirmed the mediating role of interactivity between social media content and repurchase intention, however, E-WOM does not mediate between social media content and repurchase intention. The present study suggests some managerial implications for beauty brand retailers and provides fundamental strategies related to their social media.

There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must be examined separately to find out the factors that may motivate or limit the effective adoption of IPSAS. This study, therefore, aims to explore the key success factors when it comes to adopting IPSAS in Jordan. A 39-item questionnaire was devised and sent to 500 employees who were working in public entity departments. Only 326 questionnaires were returned, yielding a response rate of 65.2%. The results suggested that the most important factors were local legislation and the infrastructure, while the training of staff came at the bottom of list. These results are important to regulators for drawing up a clear road map for transferring fully to IPSAS.

The purpose of this study is to verify the impact of international financial reporting standards (IFRS) adoption on the quality of accounting performance and efficiency of investment decisions in the Saudi business environment as an emerging economy. In this study, content analysis approach is adopted for examining the annual reports of Saudi companies listed in Saudi stock exchange market during two periods: the pre-adoption of IFRS period during the year of 2016 and the post-adoption of IFRS period during the period 2017-2018. The study uses accounting information, accounting conservatism, earning management as alternative variables of accounting performance quality. In addition to accounting profit quality, liquidity and cost of capital are also used as alternative variables for the efficiency of investment decisions. The study finds that there was a positive impact of IFRS adoption on the quality of accounting performance, since it was positively related to both the qualitative characteristics of information and accounting conservatism, while it was negatively related to earning management. IFRS also improves the efficiency of investment decisions, as it was positively related to both profit quality and liquidity while it was negatively related to cost of capital.

This study aims at investigating the effect of digital HRM practices on employee motivation and hence employee job performance, or in other words, the mediating role of employee motivation between digital HRM practices and employee job performance. Two digital HRM practices were used in this study: digital training and digital performance appraisal. Collecting data using a valid and reliable questionnaire from employees at industrial companies, the results show that digital training had significant effects on both employee motivation and job performance, digital performance appraisal had significant effects on employee motivation and performance appraisal, and employee motivation exerted a significant effect on job performance. Consequently, it was approved that employee motivation partially mediated the effect of digital HRM practices on job performance. It was concluded that skilled employees who are aware of their performance level are motivated to show higher levels of job performance. Theoretically, the study called scholars to carry out further results to examine the effects of other HRM practices on job performance through employee motivation. Empirically, organizations are requested to conduct training sessions and assess employee performance using digital means.

Phishing is an attack by cybercriminals to obtain sensitive information such as account IDs, usernames, and passwords through the use of the anonymous structure of the Internet. Although software companies are launching new anti-phishing tools that use blacklists, heuristics, visual methods, and machine learning-based methods, these products cannot prevent all phishing attacks. This research offers an opportunity to increase accuracy in the detection of phishing sites. This study develops a model using machine learning algorithms, specifically the decision tree and the random forest, due to their outperforming the rest of the classifiers and being accredited by researchers in this field to achieve the highest accuracy. The study is based on two phases: the first phase is to measure the accuracy of classifiers on the dataset in the usual way before and after feature selection. The second phase uses the class decomposition approach and measures the accuracy of classifiers in the dataset before feature selection and after feature selection to detect phishing sites. The class decomposition approach is a technique to improve the performance of classifiers by distributing each class into clusters and renaming the examples of each cluster with a new class. This provides a specific metric that more accurately predicts the level of phishing. Testing on a dataset containing 11,055 instances, 4,898 phishing, and 6,157 legitimate, each instance has 30 features. It achieved the highest accuracy in the first phase through the random forest algorithm by 96.9% before feature selection, and after feature selection, it was by 97.1%. In the second phase, the highest accuracy of both the decision tree and random forest classifiers was achieved by 100% with the two and four classes after feature selection. While before feature selection, the random forest algorithm achieved 100% with only the two classes.

Reliable data transfer protocols are algorithmic techniques that guarantee the safe and secure transport of data through networks that could experience data loss or corruption. The performance of the systems and some accounting information systems (AIS) will be negatively impacted if the real-time data is not sent. The main factors that affect the performance of computer networks are the number of users, the hardware and software and the bandwidth. The computer network performance will play a role in the performance of the banks as it is an important component of the bank infrastructure. With the advancement of information technology, network technology, and computer technology, computers have been utilized to aid AIS operations, and AIS has become an unavoidable trend of development. Therefore, the purpose of this study was to investigate Data analysis in computer networks to improve AIS performance in Jordanian banks. A questionnaire was used to obtain the information. Jordanian banks account for the bulk of the participants in the survey. A total of 115 people took part in the study. According to the conclusions of this study, communication technology networks have a statistically significant impact on the growth of Jordanian banks' improved AIS performance.

This research involves developing a model that investigates the impact of perceived values on continuance intention to use Facebook. It also examines the impact of Facebook continuance intention on addiction and the mediating role of security concerns on the relationship between them. A structural equation modeling technique was used to analyse data obtained based on a convenience sample from 296 Facebook users in Jordan. Results showed an acceptable fit of the model. The influence of perceived values on continuance intention was confirmed based on findings. However, no similar significant effect was found for trust. A significant effect of continuance intention on Facebook addiction was found but not for security concerns. The contrasting findings represent a challenge and a possible opportunity for future research and practitioners. The research discusses different theoretical and professional contributions and outlines the implications arising from the research model.

The primary goal of this research is to examine the influence of the Internet of Things on Pharmaceutical Inventory Management in Jordan. The employees of the pharmaceutical companies in Jordan represent the population of the study. Accordingly, the study instrument was distributed to an appropriate sample of 620 employees of pharmaceutical companies in Jordan; the questionnaires used in the analysis were 432. Structural equation modeling (SEM) was used to test the study hypotheses. The study results indicated that all dimensions of the Internet of Things had an influence on inventory management. The greatest influence was for cloud computing. Based to the study findings, pharmaceutical companies in Jordan should provide high-quality Internet coverage in their offices and stores, as well as to invest in Internet of things technologies that allow the company to remotely monitor and control the physical components of the stores, attract employees with knowledge of modern Internet technologies, and provide the necessary training and development for their employees.

The primary objective of this paper is the data analysis of digital interactive art on Jordanian university students using information technology. The study also uses information technology because of the opportunities that technology provides for an interactive nature between the in-novative process, productivity, and high flexibility. The data is collected using a questionnaire, and the majority of the study population is made up of Jordanian university students. Accord-ing to the findings of this study, Digital Interactive Art has a substantial influence on Jordani-an University Students' Information Technology.