This study develops a research framework to study the impact of green supply chains with three dimensions, namely green purchasing, green manufacturing, and green marketing to achieve competitive advantage with the existence of organizational ambidexterity as a mediating variable in Jordanian industrial companies. The study targeted the most important Jordanian industrial companies, which included 46 industrial companies out of 66 companies listed on the Amman Stock Exchange. The researchers personally administered 181 questionnaires, responses were analyzed using descriptive statistics, and the appropriate statistical methods were chosen to test the hypotheses of the study and reach its results. The findings indicate that all elements of green supply chain management, namely green purchasing, green manufacturing, and green marketing had a significant impact on competitive advantage. Also, green manufacturing and green marketing had a significant effect on organizational ambidexterity, but there was no significant impact for green purchasing on organizational ambidexterity, finally, the results of the study showed that organizational ambidexterity plays a significant mediating role in the relationship between green manufacturing, green marketing, and competitive advantage.

Blockchain is a new boom for the use of the Internet and will change the way in accounting and auditing as well as management accounting (MA); Blockchain as the biggest evidence of the growing use of this technology in the accounting field, its use leads to lower costs in the long run, avoiding human errors and controlling manipulation and fraud through immediate control of information and enhancing its integrity. However, this paper aims to investigate the impact of management accounting and Blockchain technology characteristics on supply chain efficiency in Jordanian Manufacturing Companies (JMC). Besides, the descriptive approach was conducted using the survey, 258 respondents were included in the survey from JMC. The results indicated that the characteristics of Blockchain technology and MA has a positive and significant impact on the efficiency of supply chains in JMC. However, this paper contributes to identifying the characteristics of Blockchain as well as management accounting methods and their role in increasing the efficiency of supply chains; to survive and continue in different business environments.

This study examined the relationship among blockchain technology utilization, information sharing, supply chain flexibility, and competitive advantage in UAE financial institutions. For this purpose, a theoretical framework was examined regarding the relationship among blockchain technology utilization, information sharing, supply chain flexibility, and competitive advantage. Additionally, mediating effect of supply chain flexibility was also examined. This research is cross-sectional by design. The respondents collected the data in the form of questionnaires. The response rate of this study was 63.03%. The data collected was examined by Smart PLS. The study's findings confirm that supply chain flexibility is affected by blockchain technology and information technology, which affects the financial institutes' competitive advantage. The implications of these findings cannot be neglected in the financial industry.

This study aims to examine the effect of supplier integration on supply chain performance by moderating supply chain transformational leadership styles. The design used in this study is hypothesis testing with two hypotheses and using path analysis. The population of the respondents from this study were 550 manufacturing companies in Jakarta with data collection were performed through online questionnaires and the number of samples that met the criteria for analysis from 150 manufacturing companies represented by leaders in the supply chain management section. The results of this study indicate that supplier integration has a positive effect on supply chain performance, transformational leadership style has a positive effect on supply chain performance and supplier integration has a positive effect on transformational leadership style in Indonesian manufacturing companies. The results of the study can be a reference for decision makers and supply chain management leaders to implement supply chain management strategies in the form of integration with suppliers to improve the company's supply chain performance and to consider the influence of supply chain transformational leadership styles to maintain the sustainability of long-term relationships with suppliers in multinational companies which already has a standard and standard system.

The organization needs to improve on a steady basis. For this purpose, organizations must gauge their performance regularly. To achieve this purpose, the agility of the supply chain may play a key role. Therefore, this study was designed to explore the relationship between big data analytics, organizational flexibility, supply chain agility, and organizational performance. This study assessed the mediation effect of supply chain agility as well. The research design of the cross-sectional and research approach was quantitative. The data of this study was gathered from the retail sector employees. In total, 516 questionnaires were distributed using simple random sampling. The usable response rate of the study was 54.90%. The gathered data was examined through smart PLS 3.3.2. The findings of the study revealed that Supply chain agility plays a crucial role in improving the performance of the organization. The study also confirmed the mediating effect of supply chain agility. The findings of the study are helpful for the policymakers of the retail sector.

Pandemic Covid 19 has resulted in manufacturing companies experiencing disruptions in fulfilling customer orders and changes in product forecasting results from calculation. Manufacturing companies essential in handling covid experience increased demands, while other companies not related to covid experienced a decrease even in cancellation of orders. Order changes determine the company's performance. This research is related to the effect of order changes on firm resilience through supply chain coordination. The distribution of questionnaires to manufacturing companies in Indonesia is done by sending a google form link in the social media group. Data obtained as many as 446 questionnaires and analyzed using the partial least square technique. The study results showed that amended orders positively impacted 0.728 to the internal operational coordination, the positive influence of 0.201 to coordinate with the supplier, and positive effect with a coefficient of 0.213 to coordination with the customer. Internal operational coordinated influence coordinated with the customer of 0.593 and coordinated with the customer of 0.515. Supply chain coordinated impact on the company's supply chain resilience determined by internal operational coordination by 0.371, coordinated with the supplier of 0.183 and coordinated with the customer of 0.199. The practical contribution of the research is to make managers able to build a coordinated Supply chain to overcome amended orders and increase supply chain deficiencies.

In the backdrop of several recent accounting crises, internal auditing has emerged as a major force in supporting effective controls and risk management. Therefore, internal auditing of the supply chain management performance is one of the strongest and quickest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study was to examine the role of internal audit in improving supply chain management in shipping companies, the questionnaire was used to suit the nature of this study. Also, the survey included 167 participants of these companies. The results indicated a statistically significant relationship between the internal audit (independence and objectivity of internal audit, efficiency of internal audit and internal audit quality) and supply chain management in shipping companies.

The purpose of this study is to determine the effect of the Technology-Organization-Environment (TOE) on e-business adoption and the impact of e-business adoption on the value chain of Small and Medium Enterprises (SMEs). The study uses a quantitative approach where the respondents are 389 SMEs that use e-business in Indonesia. Partial Least Square - Structural Equation Modeling analysis is used in this study to analyze data and test hypotheses. The study results describe that technology, organization, and environment significantly influence the e-business adoption of SMEs. Furthermore, e-business adoption has a substantial impact on the value chain of SMEs. The study provides an overview of SMEs in Indonesia to determine the factors used as references in e-business adoption and how good e-business adoption will add value to businesses, especially in the value chain.

The objective of this paper is to investigate the influence of supply chain integration (SCI) on customer satisfaction in the potash supply chain in Jordan. 320 samples are collected after completing the sample checking process. The research study uses partial least squares for processing of data. Study outcomes show a connection among the integration of supply chain and customer satisfaction. In addition, the study shows that enterprise resource planning (ERP) system, business strategy, and suppliers have impacts on the integration of supply chain and customer satisfaction.

The study applies a postponement strategy to a multi-item fabrication-shipment decision making in a vendor-buyer coordinated environment with multi-delivery, quality reassurance, and overtime. To cope with the recent client demand trend asking for rapid response, quality, and diversified goods, today’s manufacturers require a multi-item production-shipping scheme to satisfy customers’ needs in cost-saving, quality, and timely matter. In our model, we first produce all needed mutual components and postpone manufacturing of finished goods in the second phase. To expedite mutual parts’ fabrication time, overtime is used. Product quality is reassured through screening the defeats and reworking repairable defectives in both fabrication phases. To decide the optimal fabrication-shipment policy, we build a math model and apply the cost minimization technique to the problem. Upon deriving the optimal policy, we utilize an example to demonstrate how our model works and its capability in exposing various previously inaccessible information to the problem. These detailed results can facilitate managerial decision-making and boost the performance of such a specific multi-item postponement fabrication-shipment system in cost-saving, product quality, and timely response.