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The purpose of this study is to investigate the effects of effective enterprise resource planning (ERP) system utilization on enterprise economic sustainability through product life cycle cost control.

Data were collected from key stakeholders in Jordanian industrial firms. These stakeholders included company managers, production managers, accounting heads and cost accounting staff. A comprehensive questionnaire was developed to gather their insights, ensuring a thorough understanding of their perspectives on the relationship between ERP systems, cost management and sustainability.

The study revealed that the effective use of ERP systems positively impacted the control of product life cycle costing, which in turn positively influenced the economic sustainability of enterprises in the Jordanian industrial sector. The study’s outcomes underscore the significance of investing in employee training to optimize the use of ERP systems and improve overall organizational performance.

The study offers insights for managers and policymakers in the Jordanian industrial sector, highlighting the importance of effectively implementing and utilizing ERP systems to control product life cycle costs and enhance economic sustainability.

This study contributes significantly to the existing literature by delving into the effects of effective ERP system utilization on enterprise economic sustainability through product life cycle cost control – an area that has not been extensively studied.

In line with the noticeable trend toward automation in internal audit functions, and considering Saudi Arabia’s Vision 2030, which prioritizes technological innovation, the purpose of this study is to explore the adoption of robotic process automation (RPA) within the KSA’s various sectors of internal auditing domain, with a particular emphasis on understanding the challenges and evaluating the impact on audit efficiency.

Using a quantitative research design, this study uses a bootstrapping approach and partial least squares structural equation modeling (PLS-SEM) to meticulously analyze data collected from 138 certified internal auditors around KSA.

This study reveals associations between the regulatory environment, data security, vendor reputation, intention to adopt RPA and internal audit efficiency.

The study findings offer valuable insights for auditors, policymakers and industry practitioners involved in RPA adoption initiatives. The organizations can use these results to develop informed strategies for navigating the challenges and maximizing the benefits of RPA implementation in internal audit functions.

This study contributes significantly to the existing literature by delving into the adoption of RPA, with a particular emphasis on understanding the challenges and evaluating the impact on audit efficiency, specifically in the context of KSA – an area that has not been extensively studied.

The Kingdom of Saudi Arabia is in the midst of a transformative economic vision, aiming to diversify its economy and reduce dependency on oil revenues. Adopting modern technological solutions like Cloud Accounting Information Systems (AIS) is pivotal in this regard. The purpose of this study is to explore the impact of Cloud AIS on achieving Sustainable Development Goal (SDG) 8.

This study uses a quantitative research strategy and bootstrapping to analyze data from the Kingdom of Saudi Arabia (KSA) industrial sector using partial least squares structural equation modeling.

The study findings provide substantial evidence supporting the positive impact of Cloud AIS on achieving SDG 8. Significant relationships were identified between infrastructure readiness and Cloud AIS utilization, the critical role of data quality in driving Cloud AIS utilization and the significance of security compliance in influencing Cloud AIS utilization. In addition, the quality of service providers was demonstrated to be a crucial factor for effective Cloud AIS implementation. This study also established that infrastructure readiness significantly influences the attainment of SDG 8.

The practical implications of this study provide actionable insights for decision-makers in the KSA industrial sector. Leveraging Cloud AIS effectively will enable organizations to enhance operational efficiencies, promote inclusive economic growth and contribute significantly to achieving SDG 8.

This study contributes significantly to the existing literature by delving into the impact of Cloud AIS on achieving SDG 8, specifically in the context of the KSA – an area that has not been extensively studied.

The Kingdom of Saudi Arabia’s dedicated pursuit of technological modernization positions it as a forefront leader in integrating advanced systems, aligning smoothly with the ambitious goals outlined in Vision 2030. The purpose of this study is to investigate the influence of integrating enterprise resource planning (ERP) and business intelligence (BI) systems on decision-making processes within the industrial sector of Saudi Arabia.

Using a quantitative research design, this study uses a bootstrapping approach and partial least squares structural equation modeling to meticulously analyze data collected from Saudi industrial firms.

The research reveals favorable relationships among infrastructure readiness, data quality, security and access control, user capabilities, user training and the integration of ERP and BI. These positive associations collectively affirm the overarching positive impact of ERP and BI integration on decision-making processes within the industrial sector.

The study underscores the strategic imperative of aligning organizational practices with the identified characteristics to fully unlock the potential benefits of ERP and BI integration in the Saudi Arabian industrial sector.

This study contributes significantly to the existing literature by delving into the integration of ERP and BI in the industrial sector and its nuanced impact on decision-making processes, specifically in the context of the Kingdom of Saudi Arabia – an area that has not been extensively studied.

The aim of this study is to investigate technological and innovation orientation contribution to the development and sustainability of the industrial sector.

The authors gathered the perspectives of many experts who were aware enough of their company’s technical and innovation orientations to participate in this study to understand how technology and innovation orientations may affect sustainability and development. These people included the company managers, accounting department heads, IT department workers and employees in the innovation department. This was accomplished by distributing a thorough questionnaire intended to gather their perspectives.

The study’s results highlight the significant positive relationship between technological and innovation orientation. Moreover, the study demonstrates that both technological and innovation orientation were found to positively impact the sustainability and development of the industrial sector.

This study provides practical insights for policymakers, industrial managers and innovation supporters in Jordan. Managers can use these insights to reassess technology adoption and innovation strategies. Additionally, investing in staff skills and technology readiness can boost efficiency, competitiveness and long-term growth.

To the best of the authors’ knowledge, this study is pioneering research to shed light on the connection between technological orientation, innovation orientation and sustainability and development in the industrial sector, providing valuable insights for policymakers and practitioners alike.

The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this relationship, emphasizing their importance in implementing this technology effectively.

The perspectives of non-Big 4 audit firms regarding the influence of remote auditing on audit quality were gathered through the administration of a comprehensive questionnaire.

This study demonstrates that remote auditing can enhance audit quality in non-Big 4 firms. The strength of this effect is bolstered by the auditor’s technical knowledge, communication skills and professional skepticism.

Remote auditing is a promising alternative to traditional methods for non-Big 4 firms, with significant implications. Effective remote audits require technical knowledge, communication skills and professional skepticism. To succeed, firms must invest in training programs that equip auditors with the necessary remote auditing techniques.

This groundbreaking study investigates the effects of remote auditing on audit quality in Jordanian non-Big 4 firms and examines the influence of auditors’ capabilities. Results show that auditors’ capabilities enhance the positive impact of remote auditing on audit quality.

This study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors like technological, process, cultural and leadership readiness on the willingness of enterprises to adopt blockchain.

To gain insights into the potential adoption of blockchain technology and its intangible benefits for enterprises in the Jordanian industrial sector, this study gathered perspectives from a broad range of professionals, including financial managers, internal control staff, accounting departments, IT department managers and IS-related personnel. This was achieved through the administration of a comprehensive questionnaire designed to capture their opinions.

This study highlights the importance of technological and leadership readiness in adopting blockchain. It also shows that blockchain adoption can yield significant intangible benefits for enterprises. However, the study did not find a significant relationship between process readiness, cultural readiness and the intention to adopt blockchain.

The study’s outcomes underscore the importance of prioritizing technological and leadership readiness for enterprises and policymakers intending to adopt blockchain technology. By doing so, they can increase their willingness to adopt this technology and leverage its benefits.

This pioneering study investigates the adoption of blockchain technology and its intangible benefits for Jordanian businesses. It also examines the influence of factors like technological, process, cultural and leadership readiness on the decision to adopt blockchain in the industrial sector.

This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The Metaverse introduces a new economy in which users may earn real-world revenue through virtual activities, necessitating the need for efficient and dependable virtual asset accounting. Blockchain technology, with its decentralized and immutable record, appears to be a viable answer to these problems. This chapter discusses the present status of blockchain technology for accounting for virtual assets in the Metaverse as well as its potential role for businesses and the economy. It also determines the technology's issues and limits and makes recommendations for further development. The findings indicate that blockchain technology has the potential to transform virtual asset accounting in the Metaverse by improving security, transparency, and consistency. However, scalability and legal/regulatory issues must be overcome before it can completely achieve its promise. Accounting experts, developers, and stakeholders interested in the convergence of blockchain technology and the Metaverse economy will find this chapter useful.

Due to augmented reality (AR) technology improvements, the retail industry has embraced smart retailing as its primary business model. Therefore, organizations must comprehend the intricacies of AR adoption to persuade clients to adopt this revolutionary technology effectively. Thus, the current study proposes and evaluates a comprehensive model that includes unified theory of acceptance and use of technology (UTAUT2), privacy concerns, physical risks and technological anxiety to predict customers’ intention to use AR apps in the retail industry in the Egyptian context.

The current study examines 398 responses from Egyptian shoppers using partial least squares structural equation modeling (PLS-SEM). Snowball sampling was employed in the existing study. The participants were selected using a “self-selection” strategy, which is an excellent method for research investigations in which the participants freely participate.

Consumers’ intentions to use AR apps in retail settings are positively impacted by task-technology fit, performance expectation, effort expectancy, social influence, facilitating conditions and hedonic motivation. Conversely, privacy and physical risks negatively affect customers’ intention to use AR apps in retail. Furthermore, technological anxiety serves as a moderator factor in these connections.

To the best of our knowledge, the current study is considered the first to test the role of UTAUT2, privacy and physical risks on users' behavioral intentions toward adopting AR apps in retail. It also examines technological anxiety as a moderator in the retail setting.