The aim linked with the present article is to investigate the impact of corporate social responsibilities and board diversity on the earning management of the Jordanian listed firms. The top twelve trading listed firms have been selected from the Jordan stock exchange and data has been extracted from 2011 to 2020. The robust standard error along with the generalized method of moment (GMM) has been used for the analysis purpose. The results indicated that corporate social responsibilities and board diversity have a positive association with earning management of the Jordanian firm. These findings are suitable for the regulators while formulating policies on the corporate social responsibilities and earning management of the firm. These findings have guided the policymakers that they should enhance their focus on the corporate social responsibilities that enhance the earning management of the company. This study is also helpful for the new researcher while investigating this area in the future.

This study came with the aim of identifying the impact of the green supply chain on sustainability. This research targeted managers at the senior and middle levels of the Pharmaceutical Industry in Jordan, as they were formulating the company's strategies and determining its policies. A purposive sample consisting of 258 managers was selected. To gather the data needed for the analysis, a self-report questionnaire was used formulated electronically through Google Forms. AMOS software was used to examine the research hypotheses. The study concluded that there was an impact of the green supply chain with its dimensions (Eco-Design, Green Distribution, Green Purchasing, Green Manufacturing, and Green Reverse Logistics) on sustainability. Based on this result, the researcher recommends pharmaceutical companies in Jordan to take green initiatives and the trends towards implementing a green supply chain approach that reduces the consumption of non-renewable resources and waste, and to establish special laws and regulations in the company that oblige employees to apply the green approach in their practices within the work.

The aim of this study is to identify the effect of supply chain resilience as measured by supply chain flexibility, supply chain collaboration, and supply chain agility on supply chain performance. A sample consisting of employees from chemical industrial companies in Jordan was selected to collect data using an electronic questionnaire. Analyzing data via SmartPLS 3.0, the results showed that supply chain collaboration and supply chain agility as key dimensions of supply chain resilience had significant effects on supply chain performance, while supply chain flexibility exerted insignificant effect on supply chain performance. Therefore, managers are recommended to improve their firms’ abilities to carry out effective work with partners and to enhance firms’ abilities to respond quickly to unpredictable changes. Scholars are also requested to conduct further studies such as investigating the effect of supply chain redundancy on supply chain performance.

Supply chain management has attracted business interest in recent years. This interest is also driven by the development and spread of e-commerce technology. Because e-commerce is a relatively new phenomenon in business, little research has been done on its impact on supply chain relationships. E-commerce allows supply chain management to make collective decisions considering the interests of relationships with diverse and often competitive trading partners. The e-commerce environment is difficult to predict due to the vast availability of information and changing market dynamics. Management can deal with uncertainty more effectively when focusing on administrative partnerships as part of their corporate strategy. This quantitative and qualitative study with e-commerce businesspeople aims to: 1) highlight the strategic and tactical importance of supply chain assessment in e-commerce; and 2) describe future research opportunities in this new multidisciplinary approach.

Digitization and the internet are new phenomena which have greatly changed the way in which modern-day businesses are run. Enterprise resource planning (ERP) is one such system developed as a result of digitization in order to improve firm supply chain efficiency. This study investigated the relationship between digital and sustainable supply chain (in this case the ERP system) and firm competences of supply chain management. 33 respondents from e-commerce firms volunteered to take part in the data collection process of the study, with a majority of them being information technology (IT) managers. The hypothesized relationships were analyzed using structural equation modelling (SEM). Findings of the study depict that all the hypothesized relationships were significant (p<.001) at the 1 % level of significance, implying that there exists a positive effect of the ERP systems on firm performance.

The purpose of this study was to determine the effect of ship worthiness and seafarers' skills on improving ship operational performance through minimum service standards. Some early indications found in the field, such as the low performance of ship maintenance by procedures, and the obstacles in implementing the ship maintenance plan due to the inefficiency of the ship's operating schedule. This study uses Path Analysis with Path Coefficients Sub Structure 1 and Sub Structure 2. The test method used for the direct effect is the regression method while the indirect effect is the Sobel test. The number of samples is 80 respondents from national shipping companies, from various types of ships, namely, crew boats, patrol boats, utility boats, supply vessels, and anchor handling towing supply. The results of the study indicate that there is a positive and significant effect of seaworthiness and seafarers' skills on increasing ship operational performance, directly or indirectly through minimum service standards. The minimum service standard variable can mediate the indirect effect of the seafarers' skill and ship worthiness variables on the operational performance of the ship. To meet the growing customer satisfaction as the consequences of tight competition, it is necessary to improve the quality of the fleet where durability, cleanliness of the fleet, and safety facilities in the fleet are expected to provide a high guarantee for safety.

FinTech has become a popular term which describes novel technologies adopted by the financial service institutions. This term covers a large scope of techniques, from data security to financial service deliveries. An accurate and up-to-date awareness of FinTech has an urgent demand for both academics and professionals. The goal of the study is to assess the impact of dynamic employee capabilities on fintech applications, employees’ innovation work behavior, thereby creating employee performance and supply chain finance performance for financial institutions in Vietnam. The data was collected through 189 mid-level managers of 189 financial institutions in Vietnam. The results of analysis using SPSS and Smart PLS software show that dynamic employee capabilities had a positive impact on fintech application, employees’ innovative work behavior and improve employee performance while improving supply chain finance performance of financial institutions in Vietnam.

The advent of cloud accounting is a relatively recent development that has had a significant impact on the operation of financial companies. Within this framework, there is a paucity of information regarding the elements that may influence the adoption of cloud accounting information systems. This study builds an effect model based on the information system success theory, and then experimentally evaluates it with data from 391 employees working in Jordanian financial organizations using structural equation modeling (SEM). The results of these tests are presented. It was discovered that concepts such as perceived utility, information quality, system quality, and service quality had an effect on the adoption of cloud accounting information systems.

The objectives of this research are to find the proper measures to improve efficiency of Thai-Lao cross border transportation (R9 route) for Thai shippers and study their performance after implementing the developed measures. This research implements both quantitative and qualitative research, where the population of this research consists of shipper’s groups which transport products via the Thai Lao border located along R9 route. The research tools are questionnaire and structured interview form passed variability and reliability tests. Then the questionnaires are distributed to 3 large size firms (sample size of 316 people) and an in-depth interview with 18 people. This research analyzes gathered data using descriptive analysis, construct validity, structural equation modeling (SEM), path analysis, and content analysis for qualitative data. The analysis results reveal important findings according to each research objective as follows. For the first objective, to improve cross-border transportation, the case study firms should concentrate on three measures as: 1) transportation safety in terms of sound safety control and monitor, increasing rest areas and truck stops including those on pavement or roadside, safety monitoring during transportation, and weather conditions checking; 2) documentation procedure in terms of reducing the procedure steps, IT implementation, and procedure improvement both inbound and outbound; and 3) vehicles management in terms of appropriate resources allocation, facilities availability, and appropriate resources selection. For the second objective, the study of the case study firms’ performance after implementing the developed measures, it reveals benefits in several aspects of 1) cheaper (they can deliver items with lower costs, lower expenses, or lower price than before implementation as well as other competitors); 2) faster (better customers responsiveness, faster delivery and operating than other competitors, and lead time reduction), and 3) better (in operations with less bottlenecks, mistakes, and disruptions manifested in delivery; higher competitiveness and better service quality). To summarize, the implementation of the developed model can help the shippers to increase their capability as well as their competitiveness.

The consequences of reverse factoring in a supply chain are examined in this article. Reverse factoring occurs when a buying firm offers a reduced short-term borrowing rate to a supplier company in exchange for longer payment terms. From the standpoint of a supplier, this paper investigates the impact of rating changes, interest rate fluctuations, and business cycle position on the cost-benefit trade-off in the SMEs and manufacturing companies. However, the data was collected using a questionnaire. The main result is that changes in critical financial variables like ratings, news alerts and interest rates will shift former win–win circumstances for the supplier dependent on the business cycle into win–lose situations for the supplier. Overall, the reverse factoring results reveal sophisticated trade-offs, necessitating careful consideration in managerial decisions.