The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

Tourism has become a new way of living with the living standard development. This study analyses the tourism destination centrality and spatial patterns of the tourism system using complex network analysis. An analysis of 245 destinations in the South of Thailand has found that the network has a low network density, large average path length and low clustering coefficient. Some a small number of high-degree destinations connect to each other, while most connect to others with a low degree. The network comprises 18 subnetworks that destinations densely connect to others in the same subnetwork but sparsely connect to others in different ones. Destinations play different roles in the network based on which a centrality measure is used, degree, betweenness and closeness centrality. 31 destinations with high hub and authority centrality are the centers playing as hubs of the network. The study’s findings draw implications for the sector.

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.

The goal of this study was to find out how entrepreneurship self-concept, work motivation, and risk taking on human resource department performance and business overall performance at Jordan private universities. To test the study's assumptions, 311 samples from the research study were taken, looked at, and argued about. Entrepreneurship, self-concept, work motivation, and risk taking were all found to affect the success of both human resource department performance and business overall performance. The first factor was the self-concept, which can be seen in self-esteem, self-image, and self-identity. The second most important factor is work motivation, which includes intrinsic motivation, extrinsic motivation, goal setting and orientation. Risk taking is the third and final important factor. It includes participants' risk tolerance, their perception of risk, and their outcome expectations. The study found that helping employees to understand their job nature and how they can do it, increasing the motivation on job work, and increasing the employees’ demands for taking risks can improve performance ratio in human resource department, and that having an organizational structure that encourages teamwork and work teams can improve the ability to solve problems and improve work performance, which in turn affects overall productivity. This study adds new information to a new area that needs more research to fully understand how workload, work pay, and organizational structure pressures all affect each other. This study's topic, Jordan private universities, is both new and important because it could help scientific private universities to improve how they run and give better education output.

The procurement process is part of Purchase to pay (P2P) that consumes huge company costs. There are many procedures that need to be performed related to data. Without digital technology it might cause human error which will lead to issues in higher cost and will create a lot of delay in the procurement process. To improve procurement performance, selecting the right technologies that will create performance impact is quite a challenging task for the company. This study aims to examine the impact of digital technology adoption on procurement performance and to examine the mechanism through which digital technologies impact procurement performance. Target groups are medium and large manufacturing companies in the Eastern economic corridor, Thailand. In research findings, there is data supporting our hypotheses that digital technology adoption in procurement has a positive impact on procurement performance in cost and cycle time reduction. As a result of the moderation effect, reducing human errors, data availability and responsiveness moderated the positive impact between technology adoption and procurement cost reduction. The effect between technology adoption and procurement cycle time reduction has positively been mediated by reducing human errors and data availability. However, responsiveness rejected the hypothesis that mediates the relationship between technology adoption and procurement cycle time reduction.

Strategy is a way to be able to find effective and efficient ways to achieve goals. There are three important strategies carried out by companies, namely strategic planning, strategic role, and strategic maneuvering. The interesting thing is that relatively not much research has been conducted regarding the measurement of financial performance which is studied from the perspective of corporate strategy that influences financial performance. This is also supported by technological developments that affect companies, so companies must have the right strategy so that the company's financial performance can improve. This study examines the effect of strategic planning, strategic roles, and strategic maneuvers on financial performance. This study uses resource-based view theory as a study in testing the influence model of strategic planning, strategic role, and strategic maneuvering on financial performance. The study is conducted in Indonesia with a sample consisting of owners, directors and managers who use big data analytics in the companies they run. The sampling technique used is convenient sampling. The analysis technique used in this study is multiple linear regression analysis with the independent variables namely strategic planning, strategic role, and strategic maneuvering and the dependent variable namely financial performance. The results of this study indicate that strategic planning had no significant effect on financial performance, but strategic role had a significant effect on financial performance. Furthermore, strategic maneuvering has a significant effect on financial performance.

This study investigates the intricate relationships between macroeconomic infrastructure, supply chain smoothness, national competitiveness, and economic growth within the BRICS nations—Brazil, Russia, India, China, and South Africa. This study adopts a quantitative approach with cross-sectional data to examine the interrelationships. The research confirms that macroeconomic infrastructure significantly influences supply chain smoothness and a country's economic growth, underscoring the pivotal role of infrastructure development in enhancing supply chain efficiency and fostering economic expansion. However, rejecting hypotheses regarding the direct impact of supply chain smoothness and national competitiveness on economic growth highlights economic growth dynamics' complex and multifaceted nature within the BRICS context. This study emphasizes the need for nuanced, context-specific strategies to address each BRICS nation's unique challenges and opportunities. Theoretical implications call for a more comprehensive theoretical framework considering the contextual factors influencing economic growth within BRICS countries. Practical implications highlight the importance of strategic infrastructure investments and comprehensive policy approaches that extend beyond isolated factors. Despite its contributions, this study has limitations, including simplifying complex economic relationships and needing more country-specific analyses. Future research should explore broader variables, non-linear relationships, and country-specific nuances to understand economic growth in the BRICS group better.

This research examined the relationships between Organizational Commitment, Organizational Citizenship Behavior (OCB), the Supply Chain, and Green Hospital practices in a healthcare setting. A cross-sectional study was conducted using self-reported data from healthcare employees. Structural equation modeling was employed to analyze the relationships and mediation effects. The study confirmed that Organizational Commitment positively impacts the Supply Chain and Green Hospital practices. Similarly, Organizational Citizenship Behavior significantly influences the Supply Chain and Green Hospital initiatives. The Supply Chain was found to have a positive impact on Green Hospital practices and served as a mediator in the relationships between Organizational Commitment and Green Hospital and Organizational Citizenship Behavior and Green Hospital. The research provides valuable insights for healthcare organizations seeking to enhance their sustainability efforts. Fostering Organizational Commitment and Organizational Citizenship Behavior among employees can contribute to more efficient supply chain operations and environmentally responsible practices. The study underscores the crucial role of supply chain management in translating commitment and proactive behaviors into tangible sustainability initiatives. The research is context-specific, and using self-reported data and a cross-sectional design may limit generalizability. Future studies should explore these relationships in diverse settings and consider longitudinal or mixed-method approaches.

This study aims to present further evidence of cost stickiness by employing Selling, General, and Administrative (SG&A) costs. It also provides empirical evidence on the effect of audit committee meetings and audit quality on cost stickiness. The study used data from listed companies on the Saudi Arabian stock exchange during 2015–2019. Based on pooled panel data regression, the study proves that the SG&A costs are sticky. The results show the level of SG&A costs increases more with an increase in sales revenue (activity) while it decreases less with an equivalent reduction in sales revenue (activity). Also, this study finds that the frequency of audit committee meetings decreases the magnitude stickiness of SG&A costs, which supports the view that frequent meetings of AC significantly enhance its overseeing function and effectiveness. The study further reveals that audit quality “by BIG4 audit firms” is not related to reduced cost stickiness. This result implies that there is no difference in CS between companies audited by BIG4 or by non-BIG4. In general, the research highlights the importance of AC diligence (i.e., meetings) in improving its effectiveness and controlling management’s discretions affecting the cost structure in the context of sticky cost behavior.