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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.

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.

One of the main challenges of human resource management (HRM) functions is how to leverage an organization's corporate social responsibility (CSR) practices for the improvement of employees' job performance. The rationale is that employees identify with and learn from CSR best practices and try to replicate them in their own capacities on the job, thus elevating levels of performance. This study aims at investigating the impact of organizational CSR practices on employee job performance, in the presence of important job attitudes, namely, affective commitment and work engagement.

The study employed structural equation modeling to analyze data that were collected through a survey of previously validated scales. The survey was distributed using the convenience sampling technique among respondents in the Lebanese banking sector, and 302 useable surveys were collected.

The structural model confirmed the significant influence of CSR best practices on job performance, in the presence of significant mediation effects of affective commitment and work engagement.

The effects of organizational CSR could be underscored through a variety of HR initiatives that aim at promoting employees' identification with the organization and its CSR goals, thereby enhancing affective organizational commitment and work engagement. Levels of affective commitment and work engagement could be periodically assessed and enhanced through HR-led programs to facilitate and augment their mediatory effects on job performance.

This study fills a gap in the literature by shedding light on the impact of CSR practices on employees' affective commitment and work engagement within the framework of the social cognitive theory. It highlights the importance of employees' identification with their organization's CSR values and practices, leading to improved job performance, a dynamic that has not been studied in previous research. This study also serves as a point of reference to future studies that will be conducted after the Lebanese banking sector undergoes restructuring, following accusations of corruption and mismanagement.