The purpose of this investigation was to establish the connection between ownership arrangement and valuation of the ability of a business to carry on. The investigation's goal is to clarify how various ownership forms affect how to assess a company's ability to remain in business. The listed firms at ASE throughout the year 2016–2022, according to this study of 65 covers the years 2016–2022, a dynamic panel system GMM estimation, had demonstrated a substantial degree of ownership structure in line with higher going concern awareness and implementation in Jordan. This study indicated that family ownership, foreign ownership, and block holder ownership were particularly important in affecting Jordan's going concern. This study explores the complex relationship between ownership forms and a company's ability to continue operating. In light of our findings, it is crucial for both practitioners and policymakers to adopt a thoughtful and nuanced approach when assessing the continued viability of businesses. This involves considering the unique ownership structures and governance mechanisms of each company.

Self-service technologies (SSTs) are systems that enable customers to independently access banking services at a time and place of their choosing. Such technologies have been widely incorporated into banking logistical systems to increase the geographical coverage, reduce labor costs and provide customers with a better service, thereby enhancing their satisfaction and loyalty. The fundamental aim of this research is to propose and examine a conceptual model that best explains the key factors influencing Jordanian customers' intentions and usage of SST banking channels: Internet banking, Mobile banking, and Telebanking. The conceptual model proposed was based on the Unified Theory of Acceptance and Use of Technology (UTAUT2). This was extended by adding perceived risk as an external factor. A quantitative approach was selected and data gathered from 348 bank customers was analyzed through Structural equation modelling (SEM) was conducted using AMOS 21. The results show that behavioral intention is significantly influenced by performance expectancy, hedonic motivation, price value and perceived risk; however, social influences do not have a significant influence on behavioral intention. This study makes an important contribution by applying UTAUT2 to examine new technology (SSTs) in a new context (Jordan).

Big Data Analytics (BDA) provides an important resource for businesses seeking to enhance their performance and gain a competitive advantage, although not all organizations are adopting BDA techniques, and small and medium-sized enterprises (SMEs) in Jordan have been slow in this regard, despite being key players in any healthy economy, and the fact that BDA adoption can be facilitated by using the Technology Acceptance Model (TAM). The purpose of this study is to investigate the drivers of behavioral intention among managerial-level employees in Jordanian ICT SMEs to adopt BDA through a quantitative correlational research approach. The TAM questionnaire was used to gather data from 271 online survey participants in Jordan using Google Forms. The target group included management level staff working in small and medium-sized ICT firms (SMEs). Confirmatory factor analysis (CFA) was used to evaluate the research instrument's reliability and validity, and structural equation modeling (SEM) was utilized to test the study's hypotheses. The findings revealed that perceived usefulness, perceived ease of use, and perceived “privacy and security” significantly influenced managerial-level employees' behavioral intention to use BDA in their organizations. The research findings also supported the application of TAM, and the results of the investigation indicated that managerial-level employees would be willing to use BDA techniques providing they were perceived to be useful, user-effortless, and posed little concern about privacy and security. Overall, the current study's results demonstrate that the suggested model had good predictive power, 51% of the variance in behavioral intention, and was therefore capable of predicting managers' intentions to use BDA.

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.

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.

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.

The research aims to investigate the potential impact of Artificial Intelligence (AI) on the digital supply chain in light of extant literature on the Decision-Oriented Information (DOI) theory and the Technology-Oriented Enterprise (TOE) framework. The research further attempts to unpack the strategic implications of AI integration in supply chain management, and its association with operational excellence and business model innovation. The study is exploratory and employs a mixed-methods approach. We develop propositions that examine the decision-making processes within AI-enhanced supply chains based on an analysis of concepts central to the DOI theory. We also employ the TOE framework to develop further propositions regarding the technological infrastructure required for AI implementation. Empirical case studies encompassing AI applications in different industries (e.g. manufacturing, healthcare, and pharmaceuticals) are presented to gain a broad perspective of the impact of AI on the digital supply chain. AI technologies inherently make supply chains more agile, transparent, and responsive. Machine Learning algorithms allow for more accurate forecasting and demand management under conditions of supply chain risk and volatility. Robotics and automation, allow for greater flexibility and efficiency in executing operations and logistics. Additionally, the successful implementation of AI is heavily contingent on the organization’s current level of technological infrastructure and its alignment with its current and future business objectives. Furthermore, the DOI theory and TOE framework may serve as a blueprint for how one could evaluate AI implementation beyond the scope of supply chain management.

This study investigates the mediating role of supply chain digitization in the relationship between supply chain agility and operational performance. To test the study hypothesis, a survey questionnaire was distributed to 320 respondents occupying different managerial positions at pharmaceutical manufacturing companies in Jordan. However, 285 questionnaires were retrieved, of which 17 were excluded for their invalidity. Thus, only 268 questionnaires were found to be valid for statistical analysis. The results show There is a relationship that is statistically significant between supply chain agility and operational performance; there is an impact of supply chain agility on supply chain digitization; there is an impact of supply chain digitization on operational performance; and there is no significant mediating role of supply chain digitization in the relationship between supply chain agility and operational performance. The study concludes by emphasizing the importance of supply chain agility in enhancing the operational performance and supply digitization of pharmaceutical manufacturing companies in Jordan. The study recommends other researchers conduct further studies on how digitalization, information systems, and technology may improve supply chain agility, examine the ideas of responsiveness and resilience in agile supply chains, and recognize how these factors might be balanced by businesses to attain the best possible operational performance.

This research adopts a contingency theory approach to explore the role of the Balanced Scorecard (BSC) as a performance management system. Contingencies, including perceived environmental uncertainty and business strategy, are examined to understand their impact on BSC implementation and organizational performance, with a specific focus on the mediating role of the BSC. Conducting a survey among Jordanian manufacturers, the research gathered 312 usable responses out of 400 questionnaires, achieving a response rate of 78%. Theoretically, this study's framework contributed to management accounting literature by analyzing the impact of perceived environmental uncertainty and business strategy on BSC implementation. The study's findings will help understand the factors that could influence Jordanian manufacturing companies' BSC implementation. This study will also help businesses understand why they need to use BSC to get the right information for making decisions and improve the performance of their organizations.

The current study aimed at exploring the impact of supply chain internal and external integration on the operational performance of manufacturing companies operating in Jordan, as well as addressing the possibility of a mediation effect of lean operations and practises on the proposed relationship. Achieving the study objectives necessitated using the deductive approach and the descriptive survey approach. Using a well-designed questionnaire, the primary data was collected from a 315-manager sample randomly selected from the companies. Accordingly, the nature of how supply chain integration, lean operations, and operational performance impact each other was investigated. The study results revealed that integrating the supply chain both internally and externally could increase the opportunity to attain a more desirable operational performance, particularly in terms of quality performance measures. Moreover, in the vein of adopting lean practices among manufacturing companies, a positive mediation effect was found. Thus. In light of these results, it is concluded that lean operations, as a mediating variable, positively influence the association between internal and external supply chain integration on quality measures of operational performance.