The purpose of this research is to find out the effectiveness of E- auditing in improving financial performance at banks operating in Jordan by identifying the association between financial performance, (ROE, Profitability) and E- auditing. To attain the study objectives, A cross-sectional survey method was used to collect data from a sample of employees who work in banks, The preliminary data was collected using electronic structured Likert-Scale questionnaires. The population comprised 25 banks operating in Jordan with 160 employees in the accounting departments. A total of 113 questionnaires were completed and returned electronically from accountants who work in the banks. The SPSS statistical programs were used to analyze the data collected; the results of the analysis found that E- auditing significantly improves the financial performance at banks operating in Jordan. The study concludes that banks should adopt the effective and expanded use of E- audit as it gives independent, truthful, and trusted financial audit information. Banks in Jordan should embrace the effective and expanded use of E- auditing to assure detection of financial fraud, thus sealing routine financial loopholes.

This study offers a comprehensive investigation of the complex interconnections between High-Performance Work Systems, Knowledge Sharing, Entrepreneurial Leadership, and Employee Intrapreneurial Behavior in the telecommunications sector of Jordan. By using a quantitative method, this research employs structured questionnaires to gather comprehensive empirical findings from a sample of industry specialists. With 312 verified replies providing a solid framework, advanced analytical methods such as Structural Equation Modeling (SEM) and Partial Least Squares (PLS) were utilized to clarify the complex paths and linkages of the proposed hypothesis. The main findings of this study reveal that Entrepreneurial Leadership plays a crucial role in enhancing the influence of High-Performance Work Systems in fostering a dynamic intrapreneurial culture. It acts as a catalyst that magnifies the intrapreneurial inclinations among workers. Furthermore, knowledge sharing has arisen as a mediator, facilitating the influence of High-Performance Work Systems in fostering EIB. The research offers a thorough and intricate analysis that enriches our understanding of the diverse elements and mechanisms at play. The acquisition of this invaluable knowledge can be effectively employed to enlighten organizational strategies and policies, with the ultimate objective of cultivating an atmosphere that is conducive to innovation and intrapreneurial triumph within the swiftly evolving telecommunications sector of Jordan.

In this investigation, we looked at how employee training affects how well employees perform on the job as well as whether organizational culture influences this connection in any way or not. 166 workers from Yarmouk College and the Jordanian University of Technology and Sciences made up the sample. The hypotheses were investigated using SmartPLS (PLS4). The outcomes of this study demonstrated that staff training significantly affects workers' ability to do their jobs. Moderation analysis revealed that for people with a greater degree of training perspective, there existed a stronger correlation between employee training and affective job performance among workers. In conclusion, this shows that providing advanced instruction to people will motivate them and that organizations will create an environment which is favorable and will result in an improvement in employee work performance.

This study aimed to explore the relationship between ethical leadership and employees’ innovative behavior. The study relied on the analytical-descriptive approach through a review of the theoretical subjects related to previous studies and the analytical-practical aspect through preparing a questionnaire and distributing it to the targeted population of the study, while relying on the SPSS and Amos programs to test the hypotheses of the study and achieve its objectives. The results showed that there was an impact for ethical leadership on the employees’ innovative behavior and the organizational commitment partially mediates the relationship between ethical leadership and the employee's innovative behavior.

It has been suggested that talent management (TM) has a direct and significant relationship with a number of employee outcomes. This is while the number of studies examining the process of TM leading to these outcomes are limited. Therefore, the main purpose of this study is to present a new model for analyzing processes of TM and its linkage with several employee and organizational outcomes that are organizational commitment and turnover intentions. Additionally, the present paper involves a mediating factor (P-O fit) alongside a moderating variable that is, Organizational Culture. A sample of 510 employees were selected from different banks located in Amman, Jordan. Mediation and moderation models were tested through structural equation modeling (SEM). The findings, being in consensus with previous studies, showed that TM has a linkage with both TI and Organizational Commitment. Mediating effect of P-O fit was shown with both aforementioned variables. In addition, the moderation effect of organizational culture on the relationship between TM and TI was found. The study contributes to the literature of the topic by providing a fit model to explain the linkage of TM and a number of organizational and employee outcomes. Bank managers can benefit by being aware and implying TM practices within their firms to further develop company advancements and attending to their employees based on new HRM trends.

This study aimed to determine strategic agility impact on employees’ performance in commercial banks in Jordan. A self-administrated questionnaire was developed according to research objective and hypotheses. The research population consisted of all managerial employees in Jordanian commercial banks. A random sample was selected consisting of 250 staff members who have senior administrative and supervisory positions in the commercial banks. Statistical techniques were used to test the research hypotheses. The research concluded a set of outcomes, the most important is strategic agility with its dimensions have an impact on employee performance in the commercial banks in Jordan. The research also concluded that strategic agility dimensions (strategic sensitivity, core capabilities, clarity of vision, strategic goals information technology selection, and share responsibility) influence on employee's performance in commercial banks in Jordan. The study recommended that commercial banks in Jordan have to adopt strategic agility approach to improve their employee's performance. The commercial banks must exert their best efforts to rapidly adapt to surrounding environmental variables. Commercial banks have to pay attention to human capital, which plays a major role in achieving good performance.

The use of e-procurement aids organisations in reducing business costs, broadening their market access and simplifying purchasing processes. However, in Jordan, only 27.6% of firms utilise e-procurement systems. Hence, the usage of e-procurement systems by Jordanian firms is still in its infancy. In this work, the technology, organisation and environment (TOE) factors affecting the use of e-procurement systems by large firms in Jordan were investigated. Previous studies have reported inconsistent findings with regard to the antecedent factors that may affect e-procurement usage. Therefore, this work aimed to determine the factors related to e-procurement usage and whether or not top management support moderates the relationship between TOE factors and e-procurement usage. Results revealed that all TOE factors used in this study influenced the e-procurement usage of the firms. Moreover, the moderating role of top management support was found to be positively related to relative advantages and organisational readiness and negatively related to complexity.

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.

Big data analytics capabilities have piqued the curiosity of academics and practitioners in recent years. However, there has been little research conducted on the effects of these capabilities on supply chain sustainability, particularly in emerging economies. To address this gap, this article attempted to investigate the impact of big data analytics capabilities on the supply chain sustainability of Jordan's hospitality industry using quantitative data derived from 512 managers in senior and middle levels of hotels listed in Jordan Hotels Association (JHA). Structural Equation Modelling (SEM) was conducted for hypothesis evaluation. The research findings proved that the dimensions of big data analytics capabilities, which were infrastructure flexibility, management capabilities, and personnel capabilities, had a significant positive role in enhancing supply chain sustainability. Therefore, the research provided a series of recommendations for managers in these hotels, the most important of which was allocating significant investments in modern data-collecting technologies to record key changes across the supply chain, including manufacturing, transportation, and distribution.

Nowadays, the topic of preserving the environment and serving local communities is a hot issue. Hence, this study aims to explore how the green supply chain affects Jordan's pharmaceutical manufacturing industry's ability to compete globally. This study's research methodology is quantitative, descriptive, and cause-effect. Data was gathered from a sample of 124 managers selected randomly from a pool of 300 managers working in 10 out of 14 pharmaceutical manufacturing organizations. The study tool underwent evaluations for normality, validity, and reliability before the data were subjected to descriptive analysis and a correlation analysis was performed between variables. Finally, hypothesis testing was conducted through the application of multiple regression analysis. The findings show that green practices affect competitive strategy, where green operations were having the highest effect on competitive strategies, then green purchasing, and green selling, respectively. The study's conclusions show that the adoption of a green supply chain improves the competitiveness of the Jordanian pharmaceutical manufacturing sector. Accordingly, the study recommends that Jordanian pharmaceutical manufacturing companies should include green supply chain practices in their daily supply practices to increase the competitiveness of the organizations.