The current paper deals with incomplete Pairwise Comparisons (‘PWs’) when a large number of alternatives is evaluated. PWs are used to quantify decision maker's preferences, both ordinal and cardinal, in multi-criteria decision-making settings for eliciting the priorities of alternative options or weights of criteria. We use additive PWs with a different scale and show how 2-diagonal samples are used to deduce the implied weights thus prioritizing the alternatives. As a consequence, the number of PWs in incomplete judgment decision matrices is greatly reduced while preserving consistency and quality of the results. Computational results are provided and an example from the literature is applied to demonstrate the effectiveness of this method.

The aim of this paper is to examine the possible association between the effectiveness of Board of Directors (BOD) and firm performance (FP). For the purpose of this analysis, data is derived from firms listed in the materials sector of the Saudi Exchange Market’s Tadawul All Share Index (TASI). Using pooled OLS regression analysis and the dependent variables of ROA and ROE as a proxy for FP, while board meetings (BMEET), independence and board size (BSIZE) are used as explanatory variables, the results reveal that frequent BMEET may not lead to improved FP. Moreover, the results show that BMEET frequency is negatively associated with FP. Independent members do not provide additional efficiency leading to better FP. As for the BSIZE, the findings indicate that larger boards are associated with lower FP. Such findings offer insights into the effect of BSIZE on FP. The results are of interest to decision makers, policymakers and investors.

The study explores the effect of management quality of accounting information system outputs on customer satisfaction in Saudi Arabia commercial banks. In the presentation of the data and the theoretical approach, the descriptive approach was adopted in evaluating the findings of the study aimed at knowing the effect of the consistency of the outputs of the accounting information system on the satisfaction of customers in the KSA commercial banks. Clients of commercial banks working in the KSA are the sample population. The research survey was a random sample involving 600 respondents from clients. The findings of the regression analysis revealed a statistically important reliability effect, where the value of (P) 463,384 was less than (0.00) in statistical terms, and this was verified by the (T) test. This means that stability as an aspect of the consistency of the performance of the accounting information system and the degree of customer satisfaction with the operating banks have a positive impact. A crucial research challenge in the consistency of literature on the quality accounting information system (QAIS) relates to the capacity of management accounting systems (MAS) to offer information that lets managers make smarter choices. Many scholars have advocated the use of more modern (QAIS) over the last decades.

Judicial accounting outputs are reports that guide judges in conflicting parties over financial litigation, supporting judicial cases, and settling and resolving disputes. As a discipline, judicial accounting applies the science and knowledge of accounting, such as finance, taxation and auditing in the form in which the judicial accountant can provide his expert opinion, through the availability of a set of techniques in the field of fraud investigation and support of lawsuits, to investigate the allegations alleged by the relevant parties, especially those allegations related to the existence of fraud, as the objective of the judicial accountant will depend on the purpose of his assignment, including investigating the presence of fraud. The external auditor's reliance on the sampling method when checking financial disclosure and his lack of responsibility for detecting fraud highlights the importance of judicial accounting in detecting fraud by employing a set of techniques, to assist him in detecting fraud. The achievement of its objectives by the judicial accountant also requires set of characteristics such as education, training, diverse experience in the field of accounting, auditing and law, oral and written communication skills, and the ability to work in a team environment. Judicial accounting is based on a range of techniques, for instance, including Benford's law, computer-based audit tools, data mining and analysis to show the role of judicial accounting techniques in the judicial accountant’s awareness of his duties towards the external auditor in detecting fraud and its impact on developing his performance.

The study aims to identify the impact of information technology on the distribution of services of tourist institutions in the city of Al-Kharj in the Kingdom of Saudi Arabia. The survey was concentrated on a number of institutions represented in hotels, restaurants and travel and tourism agencies. The results indicate that the information technology had no meaningful effect on the distribution of tourism services in Al-Kharj. A set of recommendations was also presented to tourism organizations represented in the image of using social media to distribute tourism services as well as using and activating the websites of tourist institutions themselves when making reservations for their services and the necessity of activating and using electronic payment methods.

The aim of this paper is to provide a practical approach by using an interpretive structural modeling (ISM) approach to prioritize the most critical success factors that influence the supply chain output in small and medium enterprises (SMEs). The analysis of MICMAC was also considered for the identification of factors having a high power of influence. The findings show that the most significant factors with the highest driving power are associated with innovation and communication tools. Such findings can assist policy makers, administrators, and practitioners in formulating supply chain effectiveness strategies and policies.

In today’s complex and competitive environment, supply function becomes more a strategic differentiator and a core competency. This function is strongly related to relationship between buyer and supplier. In addition, buyer supplier relationships (BSR) have undertaken considerable changes during the last decade. Although previous empirical research has found the importance of identifying factors that influence BSR, the present paper analyses the factors influencing the successful relationship between buyer and seller. Based on the Interpretive Structural Modeling (ISM), the complex interrelationships between the established factors are inspected. Classification of factors has been carried out based on dependence and driving power by using MICMAC analysis. The present study highlights “Innovation and technology” and “Information exchange” as the most significant factors with high influential power for the BSR. This study aims to aid the decision makers (buyer or supplier) in evolving effective business strategies.

This study aimed to investigate the effect of cloud computing (CC) and company size on accounting information quality. Data were collected using an online questionnaire which followed the Technology Acceptance Model (TAM). The research sample consisted of 178 respondents from accountants and audit offices in the Emirate of Riyadh. The study adopted a Smart PLS in hypothesis testing. The study's results indicated just a positive relationship between perceived benefit and quality of accounting Information. In addition, there was a clear influence of company size on the relationship between CC and accounting information quality.

Fintech, characterized by the intersection of finance and technology, has globally transformed the financial landscape, reshaping traditional banking models as its innovations continue to unfold. The current study seeks to provide a comprehensive examination of the impact of fintech on the financial performance of Saudi banks. Nine Saudi national banks were investigated. The data were gathered from the annual reports from 2017 to 2022. The study followed multiple regression to test the relationship between factors. The study found that there was no notable impact of FinTech tools, such as Banking messages, Internet banking, Mobile applications, and Digital transfers, on return on assets (ROA) and return on equities (ROE) when looking at each tool individually. Nevertheless, when considering all these tools collectively, there is a considerable influence of 93.2% on ROA, and 84.2%, on ROE.

The study aims at exploring the effect of artificial intelligence as measured by machine learning capability and expert systems capability on patient satisfaction. As informant participants, medical staff workers in healthcare institutions in KSA comprise the population of the study. Hence, a sample consisting of 300 participants was used to gather research data via a questionnaire developed based on previous works. By means of Smart PLS 3.0 software, the results indicate that both machine learning and expert systems have significant effects on patient satisfaction. The study concluded that artificial intelligence capability is a cornerstone of patient satisfaction. such a statement encompasses theoretical and empirical implications as stated at the end of this study.