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This study aims to examine how virtual influencers (VIs) affect purchase intentions in tourism and hospitality e-commerce live streaming (THCLS) by focusing on the roles of VIs’ source credibility, trust in products, trust in VIs, emotional engagement, parasocial relationships and influencer–product congruence.

Survey data from 416 active viewers of VIs in THCLS were analysed using partial least squares structural equation modelling.

This study highlights the importance of the VIs’ source credibility, which positively affects trust in the product, trust in VIs and emotional engagement. However, source credibility does not have a positive impact on parasocial relationships. Trust in products positively influences trust in VIs. Emotional engagement and trust in VIs significantly influence parasocial relationships, which, positively affects purchase intentions. Influencer–product congruence strengthens the link between parasocial relationships and purchase intentions but does not moderate the relationship between trust in VIs and purchase intentions. No significant gender differences were observed, although minor discrepancies were noted in the effect of trust in products on trust in VIs. The importance–performance map analysis revealed that parasocial relationships are the most important factor influencing purchase intentions, while influencer–product congruence has the highest performance, trust in products is the least important and VIs’ source credibility has the lowest performance.

This study provides actionable insights for marketers leveraging VIs in the THCLS sector, emphasizing strategies to enhance VI credibility, foster parasocial relationships, ensure influencer–product congruence and adopt gender-neutral marketing approaches to effectively influence purchase intentions.

This study offers theoretical and practical insights into the role of VIs in THCLS, illuminating their impact on consumer behaviour and purchase intentions.

Even though the end-user satisfaction construct has gained prominence as a surrogate measure of information systems performance assessment, it has received scant formal treatment and empirical examination in the data analytics systems field. In this respect, this study aims to examine the vital role of user satisfaction as a proxy measure of data analytics system performance in the financial engineering context.

This study empirically validated the proposed model using primary quantitative data obtained from financial managers, engineers and analysts who are working at Jordanian financial institutions. The quantitative data were tested using partial least squares-based structural equation modeling.

The quantitative data analysis results identified that technology quality, information quality, knowledge quality and decision quality are key factors that enhance user satisfaction in a data analytics environment with an explained variance of around 69%.

This empirical research has contributed to the discourse regarding the pivotal role of user satisfaction in data analytics performance in the financial engineering context of developing countries such as Jordan, which lays a firm foundation for future research.

This paper aims to explore the factors affecting cybersecurity implementation in organizations in various countries and develop a cybersecurity framework to improve cybersecurity practices within organizations for cybersecurity risk management through a systematic literature review (SLR) approach.

This SLR adhered to RepOrting Standards for Systematics Evidence Syntheses (ROSES) publication standards and used various research approaches. The study’s article selection process involved using Scopus, one of the most important scientific databases, to review articles published between 2014 and 2023.

This review identified the four main themes: individual factors, organizational factors, technological factors and governmental role. In addition, nine subthemes that relate to these primary topics were established.

This research sheds light on the multifaceted nature of cybersecurity by exploring factors influencing implementation and developing an improvement framework, offering valuable insights for researchers to advance theoretical developments, assisting industry practitioners in tailoring cybersecurity strategies to their needs and providing policymakers with a basis for creating more effective cybersecurity regulations and standards.

The purpose of this paper is to examine whether artificial intelligence (AI) increases data and information quality in the accounting and disclosure context.

Data were collected from financial managers, who are working in listed Jordanian firms in the Amman Stock Exchange. SmartPLS software based on the Partial Least Squares Structural Equation Modeling approach was used to test hypotheses.

The empirical results reached the acceptance of all hypotheses, and this means that all hypothesized relationships were positive, as the impact of AI was positive on data and information quality in the accounting and disclosure context, and also the adoption of digital disclosure mediated the relationship between AI and the quality of financial data and information, and hence, all hypotheses were statistically supported in the context of Jordan.

This study broadened the literature by proposing a research model that defines some of the main factors for determining financial managers’ perceptions of issues with digital financial disclosure adoption and its impact on financial data and information quality. By illuminating the relevance of these issues in the presence of the mandate of digital disclosure, this study sheds some light on digital disclosure regulators in making future policies for digital disclosure adoption among the different sectors such as financial, service and industrial in the Jordanian context.

The main purpose of this study is to determine the antecedent factors of digital financial disclosure language adoption and its impact on decreasing financial information asymmetry and increasing its quality.

The data was obtained from 116 financial managers, who are working and responsible for preparing and filing financial statements reports in listed Jordanian firms in the Amman Stock Exchange. The partial least squares structural equation modeling approach is used for data analysis.

The empirical results revealed that the adoption of digital financial reporting is positively influenced by perceived usefulness and perceived ease of use. Besides, the outcomes also confirm that the adoption of digital financial reporting positively influences accounting information quality, and hence hypotheses H1, H2 and H3 were accepted.

This study varies from previous studies because it is considered among the first empirical studies that determine the antecedent factors of digital financial reporting adoption and its impact on improving accounting information quality and sustainability in an empirical setting from a developing country perspective such as Jordan.

The purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.

To test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).

Out of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.

This study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.

This study mainly aims to explore the causal nexus between big data-driven organizational capabilities (BDDOC) and supply chain innovation capabilities (SCIC) and innovation performance (IP), then explore the indirect effect of SCIC and also test the moderating effects for both internal supply chain integration (ISCI) and external supply chain integration (ESCI) into the relationship between BDDOC and SCIC.

In order to test the conceptual model and the hypothesized relationships between all the constructs, the data were collected using a self-reported questionnaire by workers in Jordanian small and medium manufacturing enterprises. Partial least squares-structural equation modeling (PLS-SEM) was employed to test the model.

The paper reached a set of interesting results where it was confirmed that there is a positive and statistically significant relationship between BDDOC, SCIC and IP in addition to confirming the indirect effect of SCIC between BDDOC and IP. The results also showed that there is a moderating role for both ESCI and ISCI.

This study can be considered the first study in the current literature that investigates these constructs as shown in the research model. Therefore, the paper presents an interesting set of theoretical and managerial contributions that may contribute to covering part of the research gap in the literature.

The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic.

The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used.

The empirical findings revealed all postulated hypotheses were accepted except H3. Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected.

The results of the current research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis.

The digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation domain. Consequently, the purpose of this study is to explore the important role of digital accounting transformation in improving business performance in the context of the banking industry.

Data were collected through a questionnaire from the Jordanian bank sector with a sample of 190 respondents. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the collected data and test the hypotheses.

The results have shown that the adoption of digital accounting, adoption of FinTech innovation and technological competition are the major drivers for improving business performance. All direct paths leading to improving business performance were found to be significant in the hypothesized directions, while technological savvy was found to indirectly affect the relationship between (the adoption of digital accounting and FinTech innovation) and improving business performance.

The current study is differentiated from other studies by developing a theoretical research model to incorporate the adoption of digital accounting, adoption of FinTech innovation, technological competition, technological savvy and business performance in the Jordanian context under the digital transformation revolution. For practitioners, the findings provide policymakers with meaningful insight for organizations looking to adopt these digital technologies for improved business performance.

The purpose of this paper is to examine mediating role of individual performance between the association of organizational politics and organizational performance in Jordanian public sector.

The partial least squares–structural equation modeling was conducted to test the suggested hypotheses.

The findings revealed that organizational performance is significantly and negatively influenced by organizational politics and positively influenced by individual performance. In addition, the results also revealed that individual performance is significantly and negatively influenced by organizational politics. Finally, the results show that individual performance has mediated the association between organizational politics and organizational performance, and hence last hypothesis was accepted.

The current study provides several recommendations to the decision-makers in the Jordanian public sector, including enhancing transparency and publishing policies and regulations in a general and easily accessible manner.