Search results

This study explored the relationship between employees' cognitive capabilities and firm performance by exploring the moderating role of decision-making style and the mediating effect of knowledge creation. Understanding the role of cognitive capabilities in value creation is crucial for human resource management to achieve the anticipated organizational performance.

Structural equation modeling, cognitive skills theory, cognitive skills acquisition theory and a knowledge creation framework were applied.

The first finding suggests that only A-shaped skills predict higher knowledge creation, while T-shaped skills do not. Second, knowledge creation predicts higher financial performance and a lower level of financial uncertainty. Third, T-shaped skills have no indirect effect on financial performance or financial uncertainty. Fourth, A-shaped skills exerted significant indirect effects on financial performance and uncertainty. Fifth, the rational decision-making style did not moderate the link between knowledge creation and financial performance, as opposed to the intuitive decision-making style.

A review of existing research indicates a lack of studies examining the effect of cognitive skills on organizational outcomes and contingencies under which cognitive skills lead to superior outcomes. This study advances research on T-shaped and A-shaped skills and knowledge creation by empirically exploring their interrelationships with financial performance. Managerial implications and suggestions for future research are also highlighted.

The purpose of this study is to investigate the impact of organisational socialisation tactics, namely, context-based, content-based and social-based tactics, on affective commitment by the mediating role of perceived organisational support.

A quantitative study was conducted using a judgmental sample of 119 newcomers with one-year experience or less in Jordanian small and medium-sized enterprises. The collected data were analysed using bootstrapped procedure by the partial least squares-structural equation modelling.

The empirical results show that perceived organisational support plays a crucial role in mediating the relationships between socialisation tactics and affective commitment. Specifically, both social-based tactics and content-based tactics have a significant indirect effect on affective commitment through perceived organisational support. However, context-based tactics do not directly or indirectly influence affective commitment or perceived organisational support significantly.

To the best of the authors’ knowledge, this study is among the first studies in the Jordanian context that investigate the relationship between organisational socialisation and affective commitment by the mediating role of perceived organisational support, thus adding originality to the existing literature. Furthermore, this study contributes to the scholarly debate on the relationship between socialisation and outcomes.

The main purpose of this study is to determine the factors affecting the adoption of telemedicine services as mobile health apps in the Jordanian context by extending the technology acceptance model (TAM).

A quantitative research approach with an online survey was used to collect data from 306 Jordanian respondents to achieve the main purpose. The partial least squares structural equation modeling (PLS-SEM) approach was used to analyze collected data.

The results mainly confirmed that the intention to use mobile health apps (otherwise known as AMAN apps in Jordan) is significantly influenced by social influence, perceived usefulness and perceived ease of use, trust in government and social media awareness. Next, contrary to what is expected, culture does not moderate the association between perceived ease of use and behavioral intention to use the AMAN app, and hence the related hypothesis was not supported. To conclude, the results show that the actual use of the AMAN app is significantly influenced by behavioral intention, and hence, the final hypothesis was supported.

The current research contributed to the literature on information technology (IT)/information systems (IS) acceptance and use by switching the investigation efforts from the acceptance of IT/IS to the adoption of protection technology in the crisis era.

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.