The objective of the current study is to explore how certain attributes of chief executive officers (CEOs), such as their innovativeness, knowledge of information systems (IS), and trust in technology and technological factors (Compatibility, relative advantage, and complexity) on the utilization of accounting information systems (AIS) in companies across various industries in Jordan. The research gathered data through a structured questionnaire, which included a 7-point scale. The respondents were CEO/owner of small, medium, and large enterprises (SMEs) in Jordan. A total of 315 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated a significant and positive correlation between complexity, compatibility, CEOs trust in technologies, CEOs information system (IS) knowledge, and the utilization of AIS. However, CEO innovativeness and relative advantage have an insignificant impact on AIS use. The present study is the first to examine CEO characteristics in the AIS context. The practical and theoretical implications derived from the empirical findings of this study offer valuable insights for managers and practitioners. These insights aim to enhance their understanding of the fundamental factors crucial for the successful implementation of AIS in companies, ultimately contributing to improved firm performance.

This study endeavors to explore the influence of amenities, accessibility, and attractions on tourists' inclination to revisit a destination area. Additionally, it aims to delve into the role of safety, comfort, and uniqueness as factors enhancing the relationship between amenities, accessibility, and attractions in fostering intention to revisit. This research holds significant promise in addressing pertinent issues within the tourism landscape of Indonesia, particularly within the captivating realm of Aceh Province. The data collection method employed a questionnaire technique, wherein questionnaires were distributed to a sample of 150 tourists through the online platform Google Form. The data analysis utilized Structural Equation Modeling (SEM) analysis, employing Partial Least Squares (PLS) statistical software techniques. The findings from the data analysis indicate that amenities, accessibility, and attractions are key factors in shaping perceptions of safety and comfort. Interestingly, while amenities and accessibility do not seem to affect perceived uniqueness, attractions were found to have a notable influence in this regard. Moreover, the analysis revealed that accessibility directly impacts revisit intention. It is surprising, however, that perceived safety and comfort do not mediate the effects of facilities, accessibility, and attractions on revisit intention. Similarly, perceived uniqueness does not appear to mediate this relationship either. Research underscores the importance of amenities, accessibility, and attractions in shaping perceptions of safety and comfort. While amenities and accessibility may not impact perceptions of uniqueness, it is evident that attractions significantly influence this aspect. Overall, the research underscores the importance of amenities, accessibility, and attractions in shaping perceptions, with attractions notably influencing uniqueness perception.

This research endeavors to ascertain the extent to which a knowledge-centered culture fosters the propensity for knowledge sharing within private universities. Furthermore, it seeks to discern the specific facets of the Big Five Personality Traits model that wield a moderating influence on the intricate nexus between knowledge-centered culture and the inclination to share knowledge. The methodology entailed the judicious application of stratified proportionate random sampling to solicit data, with academic staff from private universities constituting the respondent pool. The acquisition of research data transpired through the administration of a self-conducted questionnaire. The outcomes of this investigation unveil a positive correlation between a knowledge-centered culture and the propensity for knowledge sharing—a pivotal finding with far-reaching implications. Moreover, the findings illuminate that individuals exhibiting higher levels of extraversion and conscientiousness play a constructive moderating role in the interplay between knowledge-centered culture and knowledge-sharing behavior. Conversely, those with elevated scores in openness tend to exert a counterproductive moderating influence on this relationship. Intriguingly, the research also establishes that personality traits like agreeableness and neuroticism do not wield significant influence, as they fail to confer any notable moderating effect within the context of the correlation between knowledge-centered culture and knowledge-sharing behavior. The implications of this study are manifold and extend to the realm of academic leadership, offering a nuanced framework to devise policies and strategies that bolster knowledge sharing among academicians by fostering a nurturing knowledge culture. The findings also hold salience for upper echelons of private sector universities, especially within developing nations, and for policymakers seeking to sculpt and enact efficacious policies conducive to augmenting knowledge-sharing behavior. This, in turn, is anticipated to catalyze heightened work performance and operational efficiency.

The main problem of this research was that Shopee Express, one of the companies operating in a delivery service provided by an e-commerce platform, faced a significant challenge in keeping its existence and showed a decreased performance. This research empirically examined the influence of service quality and punctual delivery on customer loyalty through customer decision as the intervening variable in the logistic company Shopee Express case study. The sample of this research was the customers of Shopee Express, with as many as 203 respondents using the path analysis method. From the discussion, it was known that there was a significant influence of service quality and punctual delivery simultaneously on customer loyalty through customer decision, and there was a significant influence of customer decisions on customer loyalty. The implication of this research was the importance of Shopee Express Indonesia continuously improving its service quality and punctual delivery to enhance customer decisions and customer loyalty. The key finding of this research could give valuable insight to the company management in developing its strategy to improve customer satisfaction and loyalty.

Food supply chain collaboration (FSCC) is a prevalent business strategy in developed countries. Despite the widespread adoption, there is still limited literature on FSCC in developing countries, including Indonesia. Therefore, the study aimed to analyze the factors of information sharing, relationship quality, and corporate shared value on supply chain collaboration and their effect on improving the competitiveness of rice main food products in Indonesia. The conceptual framework was developed from the Relational View theory as the basis for supply chain collaboration, which could prove beneficial in increasing the competitiveness of food products. The data were collected from three rice supply chain actors, namely farmers, rice milling units, and retailers, which were analyzed using partial least squares Structural Equation Modeling. The results showed that information sharing was the variable with the greatest effect on supply chain collaboration, followed by corporate shared value and relationship quality. Information sharing carried out by supply chain actors was due to dependence, trust, and commitment to relationships. Collaboration and information sharing among actors showed the potential to positively improve the competitiveness of rice main food products. These results provided valuable insights for food supply chain actors, emphasizing the importance of collaboration by considering economic, social, and environmental aspects.

The objective of research is to explore the impact of business intelligence systems, artificial intelligence, and digital leadership sustainability on the quality of learning and business performance at business schools of private universities in Jordan. Upon gathering and scrutinizing the research materials, a grand total of 281 samples were judged suitable for analysis using PLS software. The findings of this study suggest that the implementation of business intelligence systems, artificial intelligence, and digital leadership sustainability positively contribute to improving both the quality of learning and the performance of enterprises. The results demonstrate that the implementation of a business intelligence system, and Competitive Intelligence, directly and positively impacts the enhancement of learning quality and company performance. Furthermore, Artificial intelligence has a positive influence on the quality of learning and the performance of businesses, namely through the utilization of Deep learning, Digital Data, Graphical Processing Unit (GPU), and Data Safety and Security. Furthermore, digital leadership sustainability exerts a direct and favorable impact on the caliber of education and organizational achievement, encompassing Digital Competence, Flexibility and Agility, Interconnected Thinking, and Employee Orientation. Furthermore, the findings indicate that the level of education, encompassing Summative Assessment, Formative Assessment, Quizzes, and Presentations, is positively associated with enhancing firm productivity. Curiously, the present results contradict previous studies suggesting that the variables being examined had an influence on achieving digital leadership sustainability and business performance. Generally, the main research outcomes recommend that corporations should start adopting strategies related to enhancing learning effectiveness and improving business performance. This research focuses on the major aspects of business cleverness systems, artificial intelligence, and digital leadership sustainability to enhance the quality of learning and business performance in the business capabilities of private institutions of higher education in Jordan.

This study investigates the impact of entrepreneurial intentions and competitive factors on sustainable business performance in the exhibition industry. Analyzing recent literature, the research examines how strong entrepreneurial intentions drive the adoption of sustainable practices, innovation, and value creation, while considering the long-term effects of actions. The study also explores the influence of competitive factors, such as innovation capability, market orientation, networking ability, entrepreneurial orientation, and competitive strategies, on an entrepreneur's ability to achieve sustainable performance. The findings suggest that entrepreneurs committed to starting and growing their businesses are more likely to achieve superior financial and non-financial results while contributing to industry sustainability. The study emphasizes the importance of aligning strategies with sustainability goals, developing dynamic capabilities, utilizing competitive intelligence, and leveraging big data analytics to navigate challenges and create value. The research concludes that cultivating strong entrepreneurial intentions and effectively managing competitive factors are crucial for achieving long-term success and sustainable performance in the exhibition industry and beyond.

Incorporating sustainability principles into Supply Chain Management (SCM) has received considerable attention in recent years, with a particular emphasis on Green Supply Chain Management (GSCM), which aims to reduce environmental consequences. Saudi Arabia has launched sustainability initiatives; however, the application of green SCM methods in SMEs in Saudi Arabian manufacturing has yet to be explored. Therefore, this research aimed to empirically assess the effect of GSCM in promoting environmental sustainability in Saudi manufacturing SMEs, focusing on the mediating function of operations analytics. Therefore, this study used a quantitative research technique to discover the link between the study variables—a rigorous questionnaire obtained primary data from managers and team leaders. SPSS was used for descriptive statistics, while SMARTPLS was used for structural equation modelling. The measurement model, path analysis, and indirect impact analysis were used to validate the research constructs and analyze the hypothesized associations. The findings support the evidence of direct positive links between green manufacturing, green business practices, eco-design and environmental sustainability in Saudi manufacturing SMEs. Conversely, no evidence was found to support the function of operations analytics as a bridge between green SCM and environmental sustainability. Although operations analytics can improve green SCM processes, more studies are needed to understand its full impact on environmental sustainability outcomes.

This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study used a survey-based methodology. The final sample consisted of 136 responses with an 8% response rate. Using Smart-PL4 analysis, the results showed that there is a positive correlation between accounting information systems and external auditors. Conversely, a negative relationship between generalized auditing software and external auditors has been documented. In addition, this study reported a negative association between technology adoption and external auditors. However, the results highlight the positive relationship between trained human capital and external auditors. Overall, this study provides valuable insights for accounting and auditing policymakers on how external auditors’ performance is influenced by several factors in the Saudi audit market.

This study examines how corporate governance dimensions relate to financial performance in Jordanian firms and whether ownership structure moderates these relationships. Quantitative analysis was conducted using secondary data on 69 companies listed on the Amman Stock Exchange from 2017-2022. Multivariate regression tested effects of board, transparency, ethics, and compliance indices on performance measured by Tobin's Q, ROA, and ROE. Moderated regression analyzed the contingency role of ownership concentration. Board size, independence, transparency, ethical conduct and legal compliance had significant positive impacts on valuations and profitability, supporting agency and stakeholder perspectives. Ownership concentration strengthened board monitoring but dampened transparency effects. The findings highlight the importance of governance practices like board oversight, disclosure and ethics for improving Jordanian firms' performance. Ownership contingencies suggest adapting governance mechanisms to concentrated structures. This study provides rare empirical evidence on the under-researched Jordanian context. Examining interactive effects of ownership brings new insights regarding concentrated emerging markets.