The study aimed to discover the effect of the main characteristics of accounting information (AI) in achieving sustainable development (SD) in Al-Kharj Governorate by studying the characteristics of (AI) represented in relevance and reliability with independent variables and studying the dimensions of sustainable development (economic, social and environmental). The theoretical and applied study will use the descriptive and analytical approach. Data were collected through a questionnaire distributed to the study sample represented by business organizations in Al-Kharj Governorate. The data is analyzed using structural equation modeling with partial least squares. The expected results of the study are: The relevance of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the social dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the environmental dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no effects on the social dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no affects the environmental dimension of (SD) in Al-Kharj Governorate.

Saudi Arabia's Vision 2030 seeks to transition towards a cashless society and increase non-cash transactions to 70% by 2025. The COVID-19 pandemic has further accelerated cashless activities in Saudi Arabia, with e-payments increasing by 75% in the past year. This study explores consumer behavior towards using e-wallets in the post-COVID-19 era by employing the extended Technology Acceptance Model (TAM). The results of an online survey conducted among 303 Saudi citizens were analyzed using SPSS. This study examines the correlation coefficients between the variables and conducts an ANOVA to determine the influence of all variables on consumer behavior towards e-wallets in Saudi Arabia post-COVID-19. The findings indicate that consumer behavior is positively influenced by perceived usefulness, perceived ease of use, lifestyle compatibility, and traceability, whereas cost does not significantly impact the use of e-wallets. Additionally, the results show that approximately 28.1% of the respondents used e-wallet services due to the pandemic. This study adds to the literature by expanding on previous work on the topic and providing detailed insights into the factors of e-wallet acceptability in Saudi Arabia.

The Multiple Traveling Salesman Problem (MTSP) was able to model and solve various theoretical and real-life applications. This problem is one of the many difficult issues that have no perfect solution yet. In this paper, on the one hand genetic algorithms with different combinations of operators and simulated annealing were used to solve the MTSP. On the other hand, the genetic algorithm with the combination of operators that gave the best solutions of the MTSP was hybridized with a Simulated Annealing algorithm. The simulation results showed that the hybrid algorithm significantly outperforms most of the comparable methods in obtaining the best-fitness solutions compared to the other methods in most of the test cases. In addition, by scaling the fitness function according to the amplitude of tours, it was obvious that the non-dominated front obtained by the hybrid algorithm was better than the non-dominated front obtained by the other algorithms.

This paper aims to explore the influence of digital supply chain flexibility in five-star Hotels on smart quality systems together with its mediating effect through sustainable procurement practices within KSA. The methodology used is quantitative, based on data collected from a sample of five-star Hotels in KSA. Based on the above findings, this study argues about an integral part of DSCF (Digital Supply Chain Flexibility), SP and SQS for adopting theoretical framework. In this study, partial least squares-structural equation modelling (PLS-SEM) was used to validate the hypotheses. Digital supply chain flexibility has a significant positive relationship with sustainable procurement practices and smart quality systems in five-star Hotels. This means that actions such as fostering sustainable procurement practices could act on the ability of digital supply chain flexibility to boost smart quality systems, which play a role in enhancing operational efficiency and service quality. This paper contributes to the examination of various strategies for digital supply chains with sustainable procurement practices and creative quality systems within the hospitality sector; particularly focusing on KSA. Although the research findings are constrained to five-star Hotels from KSA they offer important directions for future research in different hospitality settings. These results provide practical information for hotels managers and policymakers on how digital supply chain flexibility, and sustainable procurement practices combined would contribute to the high-quality service provision as well as operational resilience of five-star Hotels. While these lessons have been drawn from the KSA market, they are also relevant to other hospitality markets with hospitality markets worldwide. This is the first study to examine Mediating Role of Sustainable Procurement and Digital Supply Chain Flexibility Impact on Smart Quality Systems Study in Five-Star Hospitals in KSA.

The study sought to determine the direct impact of accounting system quality (IQ, SQ, and SEQ) on AIS in large Yemeni industrial enterprises as well as the moderating effect of the US on the relationship of IQ, SQ, and SEQ with AIS in large Yemeni industrial companies. A survey instrument was developed to gather data from 287 employees of large industrial companies in Yemen. The structural equation model analysis was used to analyze data collected. The results revealed that SQ and SEQ affect AIS, while IQ does not affect AIS. Importantly, the US does not moderate the effect of IQ, SQ, and SEQ on AIS.

This research aims to analyze the importance of Islamic Moderation (IM), which is the most prominent factor in the tourism attractiveness of the Kingdom of Saudi Arabia. This has made it an integrated and sustainable tourism destination throughout the year. The study applies a quantitative survey method and selects a probability sample of 470 questionnaires to collect data in the Jeddah region of the Kingdom of Saudi Arabia, using a probability sampling method. After employing purposive sampling to select the participants, a structural equation model (SEM) is employed to analyze the data. The proposed theoretical framework is utilized to examine the mediating role of Islamic Destination Image (IDI), in the correlation between Islamic Moderation (IM) and Destination Attractiveness (DA). Upon revisiting previous research, the study discovers several studies that concentrate on the concepts, mechanisms, and characteristics of moderation, the significance of disseminating moderate thought, addressing extremist thought, and its impact on the economy and international and regional relations. An examination of the total effect yields the conclusion that Islamic Moderation (IM) has a positive impact on Destination Attractiveness (DA); this effect is both positive and strong, both directly and indirectly. The Islamic Moderation (IM) has a significant, positive, and significant impact on the Islamic Destination Image (IDI).

In supply chain management, the employed forecasting algorithm plays a very vital and crucial role in how a particular business performs well in the market. This study proposes a time series based forecasting model to help in designing an effective make-to-stock supply chain mechanism for tackling the large number of suppliers (suppliers diversion) and products (items diversion). The proposed technique extends the traditional ARIMA model to ARIMA Double Layering Technique (DLT) where the algorithm is implemented in two layers: first one is to obtain the number of orders level, and the other layer is implemented at the quantity level. The systematic implementation procedure of our approach is illustrated through a real case study. The accuracy evaluation and consistency of the results show that ARIMA -DLT provides superior forecasting when compared with ML-based models which provides insightful managerial views to other similar forecasting problems.

The purpose of the study is to determine how supply chain flexibility (SCF), supply chain governance (SCG), and green supply chain practices (GSCPs) affect supply chain performance (SCP). In addition to exploring whether TQM moderates the effect of SCF, SCG, GSCPs on SCP of Saudi medium-sized industrial firms. To this end, data was gathered from 312 employees in Saudi medium-sized industrial firms and analyzed using structural equation modeling (SEM) via Smart PLS 4 software. The study revealed that GSCPs and SCG have a positive, significant and direct effect on SCP, in addition to that SCF and TQM do not have a direct positive effect on SCP. The study also found that TQM modifies the relationship between GSCPs, SCF, SCG and SCP.

This study was, therefore, set to achieve the following objective: to explore the impact of social media on consumers’ buying decisions. The current research was conducted on online consumers through luxury perfume brands' websites. The phenomenon of online sales has recently spread in Saudi Arabia, where the authorized number of those stores reached 1,800 sites at the end of 2021. The target population was online purchasing consumers from luxury perfume sellers. The appropriate sample size in unlimited populations is 385 responses. The research hypotheses were tested using the SEM (Structural Equation Modeling) method, which allows for the evaluation of the degree of dependence of consumers buying decisions on social media marketing. The results of the study demonstrated that social media marketing influences the consumer purchasing decision process. The outcome can be credited to the effectiveness of marketing efforts in the chosen retail via social media.

This study aims at exploring the effect of four elements of an integrated marketing mix. The mix consists of both elements of the 4Ps and SIVA marketing models. These elements are product-solution, promotion-information, place-access, and price-value. A questionnaire was used to collect the required data from a sample of retailing market customers in Saudi Arabia. The total number of the questionnaires used in data analysis was 378. The study found that product-solution and place-access from customers’ perspective had significant effects on customer retention. On the other hand, price-value had a negative significant effect on customer retention, while promotion-information had no effect on customer retention. Hence, companies are called for considering products as solutions, promotion as a source of information for customers, place as an access point for such a solution, and price must be appropriate to the value that the customer gets.