This study focuses on the impact of the digital supply chain, including digital suppliers, digital manufacturing, and digital logistics, on sustainability outcomes in pharmaceutical companies in Jordan. Quantitative data were collected through a questionnaire distributed to a sample of 226 managers of pharmaceutical companies in Jordan. The questionnaire measures perceptions, attitudes and experiences related to digital supply chain adoption and sustainability performance. Structural equation modeling (SEM) was used as an analytical framework to study the relationships between digital supply chain and sustainability outcomes. The hypothesized relationships were tested using confirmatory factor analysis and path analysis techniques within the SEM framework. The results indicate a positive relationship between digital supply chain adoption and sustainability performance in pharmaceutical companies in Jordan. Based on the results, several recommendations were proposed for pharmaceutical companies in Jordan to enhance their sustainable performance through digital supply chain initiatives. This research contributes to the existing literature by providing empirical evidence on the relationship between digital supply chain practices and sustainability outcomes in the pharmaceutical industry, especially in the context of Jordan.

The study focuses on the intricate nature of emotional intelligence (EMI), Fostering creativity (FC), intrinsic motivation (IM), innovation (IN) and entrepreneurship (E) under the context of corporate management in a country. Based on a sample of 359 actively engaged respondents and using Partial Least Squares Structural Equation Modeling, the study reveals significant positive associations: emotional intelligence includes entrepreneurship, Fostering creativity contains entrepreneurship, innovation, emotional intelligence appears intrinsic motivation, in Fostering creativity appear intrinsic motivation, emotional intelligence includes innovation, in Fostering creativity is innovation, intrinsic motivation includes entrepreneurship, in innovation is entrepreneurship. The results demonstrate a chain mediation: emotional intelligence influences entrepreneurship, intrinsic motivation is involved, and innovation serves as the intermediary. In the same way, it is fertile in creativity to begin entrepreneurship, whereas intrinsic motivation and innovation are mediating factors considering this fact. Accordingly, these findings have a huge impact on the development of effective public health policies and the nature of ecosystems research in future. For organizations in Jordan, a result based on these results will help in the development of a constructive atmosphere which will be inclined towards entrepreneurs by working on emotional intelligence, creativity, intrinsic motivation and innovation. The research puts in place a theoretical framework which is complemented by the granular perspective of these psychological and entrepreneurial factors.

This study aims to investigate the impact of green finance initiatives on achieving sustainable development goals in Jordan, with a specific focus on evaluating the effectiveness of green finance strategies in promoting environmental sustainability. The research applies the Autoregressive Distributed Lag (ARDL) method and assesses the connection of green finance, taken as the number of banks who increase the loan activity on ecology projects, and sustainable growth, given by the records of carbon releases. Relevant control variables involved in this consideration include income level, population, trade openness, and urbanization in addition to other factors that could otherwise cause a deviation which would generate biased results. The statistical tests show that green finance positively contributes to sustainable development in Jordan, and in the short- and long-term perspectives. Green finance and sustainable development have been a tightly connected two-way causality between them according to Dik and Panchenko's test, which implies that a virtuous cycle exists here. The results give extra weight and brilliant examples of the crucial role that green finance plays in the implementation of the sustainable development goals. It is this role that mainly enables reduction of carbon emissions in the world and mitigation of the negative consequences of climate change. They touch on the main issue of shaping the suitable conditions for green investment options and to create the interest for investing in sustainable development projects. This has become part and parcel of the green finance and sustainable development literature through the manifold of envisaged adjustments to our research design, a wide array of relevant control variables considered, and fully developed elaborated econometrics. It offers a direct response to the research gap by unfolding how becoming green finances takes place. This empowers the sustainable development outcomes in Jordan.

The study delves into how governance, environmental unpredictability and strategic management intersect, with agency theory offering a framework to comprehend this connection. It is evident how the structure of governance can influence the actions of managers and the results of organizations, amidst evolving conditions. Descriptive analytical approaches were used, and utilized an electronic questionnaire, as the main tool for gathering data. It involved 254 individuals randomly selected from Information and Communication Technology companies in Amman, Jordan including both managers and non-managers. Various statistical techniques, such as inferential methods using SPSS version 26 for Windows were employed to explore research questions and test hypotheses. The study discovered that the perceived uncertainty in the environment plays a role in influencing how corporate governance affects strategy implementation, in information technology firms. The findings suggest. Studying the environment to better grasp and respond to uncertainties. Additionally, it is advised to tailor governance practices and strategies to manage risks and obstacles resulting from shifts.

The literature argues that the quality of a firm’s financial reporting is reflected in the extent of its sustainability disclosure (SD). This study therefore examines the link between CEO characteristics (i.e., age, financial experience, duality leadership structure) and privileges (i.e., compensation and ownership) and the extent of SD. It also examines whether board independence has a vital impact on this association. A panel data set of 329 firm-year observations of firms listed on the Amman stock Exchange (ASE) between 2022 and 2023 is investigated. While the results show that a CEO’s age and compensation positively and significantly affect the magnitude of a firm’s SD, the CEO’s financial experience, duality and ownership do not have a significant link to SD. Moreover, when board independence moderates the association between CEO characteristics and privileges and the extent of SD, the only variable that has a positive and significant effect on the extent of sustainability information is the CEO’s age. The findings are expected to be beneficial to firms’ decision makers regarding the selection of CEOs, as well as in deciding their compensation schemes. It also adds new evidence to the current debate in the literature on this issue, especially from a developing capital market like Jordan.

The importance of Generalized Audit Software (GAS) is particularly important for nations' development. Picking 'Over Conduct Theorized Results and Consequences' Poly GAS as a test subject, results have been inconsistent in previous studies on predictor variables and consequences of using GAS. This study aims to investigate the predictors and consequences of using GAS. From the perspective of Resource-oriented technology (Approach (TOE) fitness - View (RBV Environment), It is intended that technology's relative advantage, compatibility, and complexity, as well as organizational readiness top management support IS committee) Villa have an important influence on GAS, which in turn is expected to affect financial performance. Trust will serve as a moderating variable between technological and organizational factors, and GAS. Profession MB. This counts all audit firms in Jordan. The research questionnaire was distributed by purposive sampling for subsequent investigation. As many as 210 valid questionnaires out of all completed questionnaires were gathered from this study by using Smart PLS as the data analysis software. Technological relative advantage, compatibility, and complexity as well as organizational readiness (top management and organizational readiness) have a significant effect on GAS which in turn affects financial performance. Accepted Southern Trustor did not affect the impact of technology and organization factors in GAS. So, the results can provide some ideas to policymakers in Jordan about how to foster the use of GAS to improve financial performance and bring down the new technology adoption costs.

This study investigates the relationships between transformational leadership, empowerment, and employee creativity in the hotel sector in Jordan, examining the mediating role of empowerment. A quantitative cross-sectional survey was conducted with a stratified random sample of 300 employees from Jordanian hotels. Data was analyzed using Partial Least Squares Structural Equation Modeling. Findings reveal significant positive direct effects of inspirational motivation and individualized consideration on employee creativity. Empowerment partially mediates the relationships between all transformational leadership dimensions (idealized influence, inspirational motivation, intellectual stimulation, individualized consideration) and employee creativity, with individualized consideration exhibiting the strongest indirect effect. The study contributes empirical evidence on the mediating role of empowerment in the transformational leadership-creativity relationship, specifically in the hotel sector context. It offers insights for managers on adopting transformational leadership practices and fostering empowerment to promote employee creativity and innovation. This study uniquely examines the relationships between transformational leadership, empowerment, and employee creativity within the Jordanian hotel sector, providing a nuanced understanding of the differential effects of transformational leadership dimensions and the crucial role of empowerment.

This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities and firm competitiveness. The findings also confirm a positive link between innovation capabilities and SME competitiveness. Most critically, innovation capabilities were found to significantly mediate the relationship between management accounting information system usage and competitiveness. The paper contributes by providing novel empirical evidence on the direct and indirect strategic impacts of management accounting adoption on vital performance outcomes like innovation and competitiveness specifically for the underexplored context of SMEs in developing Arab economies. The firm-level findings encourage Jordanian SME managers and policymakers to prioritize building accounting and innovation capacities in tandem rather than solo to amplify competitiveness and long-run sustainability of this vital economic sector. The cross-sectional survey design limits determining causality. Additionally, subjective biases may arise from single respondents. Generalizability beyond Jordan requires further cultural and economic boundary testing.

The study explores the combined influence of AI technology, supply chain collaboration, and information sharing on supply chain resilience. An integrated study model was developed and tested via smartPLS using a purposive sample of 542 respondents across different industries, to understand how information sharing mediates the collective impact of AI technology and collaborative practices on supply chain resilience. The experimental results demonstrate that AI technology paves the way for timely information and insights generation, which develops collaborative relationships among supply chain partners, facilitates trust and transparency, and thereby, information sharing to exchange pertinent data and insights across the supply chain network. The data were collected by surveying 542 managers from various industries and analyzed using SmartPLS. Relationships among technology adoption, supply chain collaboration, information sharing, and supply chain resilience were investigated. Structural equation modeling (SEM) was employed to observe the direct and mediating effects of information sharing between technology adoption, supply chain collaboration, and supply chain resilience. This study implies that practical information-sharing activities are essential for achieving supply chain resilience amid unpredictability and disturbances in solid market environments. It presents how technology adoption and supply chain collaboration are crucial to supply chain resilience. Information sharing, however, is shown to be an essential mediator, as clear communication and knowledge exchange amongst supply chain partners are fundamentally important in achieving supply chain resilience. Organizations need to invest in AI-driven technologies and develop collaborative ties with their supply chains to be resilient. This paper constitutes a valuable study of the primary drivers of supply chain resilience. It offers implications that organizations can use to persist and grow in the current ambiguous business setting.

This research aimed to examine the impact of corporate governance on the corporate social responsibility of the Jordanian companies listed on the Amman stock exchange. Using a dynamic panel system, the current investigation of 65 Jordanians uses GMM estimation for the years 2018 to 2022. Corporate social responsibility has been measured using a corporate social responsibility index. It has 84 items divided into four groups: employee activity items, environmental items, objects related to society and the items related to customers are in the last group. The study concluded that Jordan demonstrated a substantial level of corporate social responsibility in keeping with Jordan's expanding understanding of and practice of corporate governance. Specifically, this study indicated that board meetings, foreign ownership, and block holder ownership significantly influenced corporate social responsibility. Our study’s findings should interest policymakers as well as regulators in nations with similar business ownership and regulatory regimes. This study contributes to addressing an oversight in the literature on social responsibility studies as well as corporate governance characteristics. As a result, this paper provides useful information and insights for businesses and regulators seeking to increase the impact of social responsibility on their businesses through a focus on corporate governance excellence.