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This study aims to explore the role of eXtensible Business Reporting Language (XBRL) adoption in improving financial statements transparency in the Jordanian context.

The partial least squares structural equation modeling approach was used to analyze the obtained data.

The empirical outcomes indicated that the adoption of XBRL contributes to improving financial statements transparency in listed Jordanian firms in the Amman Stock Exchange, whereas information technology (IT) infrastructure was found to moderate the relationship between XBRL adoption and improving financial statements transparency and hence the related hypotheses were accepted.

This study encouraged the importance of shifting to the adoption of the XBRL which will contribute to improving transparency of financial data and information in listed Jordanian firms and then support the process of decision-making.

The purpose of this study is to empirically examine the direct effect of extra-industry network (EIN) and organization–stakeholder relationships (OSR) on absorptive capacity (ACAP). In addition, this study explored indirect effects of EIN and OSR on performance through ACAP among small- and medium-sized enterprises (SMEs) in Oman by considering the moderating role of big data analytics (BDA) outsourcing.

This study utilized quantitative method through survey questionnaire. The hypotheses were tested with a sample size of 202 surveys completed by SME owners. Partial least squares-structural equation modeling (PLS-SEM) was administered to analyze data via the SmartPLS 4.0 software.

The analysis revealed that EIN and OSR had an indirect effect on performance through ACAP, while propensity to outsource BDA was found to have a positive moderating role between EIN and performance. Interestingly, propensity to outsource BDA was found to have a negative moderating influence on the relationship between ACAP and performance.

This research is beneficial for entrepreneurs who wish to learn about the specific intangible resources significant for venture growth, to devise effective strategies to expand their EIN and OSR and to consider the significance of the correlations established in this study through ACAP. The result also assists managers in a way that the propensity to outsource BDA strengthens the positive effect of EIN on performance and weakens the positive effect of ACAP on performance.

This research appears to be among the first empirical studies that attempt to provide insights into the importance of ACAP as the key mechanisms to transform the advantages of EIN and OSR to enhance performance by considering the moderating role of propensity to outsource BDA.

The purpose of this paper is to assess the long‐term ability of the Integrated Southern Ghor Project (ISGP) to meet the required water demands, assess the resulting energy requirements, pumping costs, water transfers, benefits of the current system with respect to predevelopment conditions and effect of projected water demands increase on the resulting water deficits.

A surface water resources management model is developed using dynamic programming. The model inputs are the hydrological inflows from the different wadis in the project area, reservoirs characteristics and evaporation rates, system water demands. The model outputs are water deficits at the different demand areas, reservoirs storage and release sequences, water transfers and energy requirements and the associated costs. The average annual values of different performance criteria with the annual frequency curves are used to evaluate the implications of different water scenarios on the ISGP.

The results show the efficiency of the ISGP model in reducing the water deficits in the demand areas as compared to predevelopment conditions. Increased demand scenario showed the importance of finding new water projects to supplement the Southern Ghor Area in the future in order to meet the increasing water demands. The proposed water transfer will reduce the resulting deficits at the agricultural areas without the expenses of increasing the water deficits at other demand areas. The application of this model is expected to enhance decision making regarding water policies in Jordan.

This paper provides critical quantitative information to decision makers in Jordan about the potential of the different storage facilities and proposed transfers in meeting the required water demands in the Southern Ghor Project and assesses the required energy for that. This can help decision makers to have a holistic view about the expected water deficits in the area and therefore assist them in determining the areas impacted most and what alternative solution to use. The paper also shows the importance of using optimal control/management models to support water resources decision making in Jordan.

The purpose of this study is to investigate the impact of gender equality in human resource management practices (HRMP) on job performance in educational hospitals in Jordan. This paper also examines the role of job satisfaction as a mediator between gender equality in HRMP and job performance.

A quantitative research approach with an online questionnaire was used to collect data from 231 participants at educational hospitals.

The findings showed that gender equality in HRMP was positively associated with job performance. In addition, the findings found a significant positive effect of gender equality in HRM on job satisfaction. Finally, the findings indicated that job satisfaction mediates the relationship between gender equality in HRMP and job performance.

This study provided theoretical and practical insights on the issue of discrimination against women, representing a model of developing countries, especially in the Middle East.

The purpose of this study is to empirically examine the indirect effect of big data analytics capability (BDAC) on performance through innovativeness and risk-taking among small and medium-sized enterprises (SMEs) by considering the moderating role of absorptive capacity (ACAP).

This study utilized a quantitative method through a survey questionnaire. The hypotheses were tested with a sample size of 202 surveys completed by SME owners. Partial least squares structural equation modeling (PLS-SEM) was administered to analyze data via the SmartPLS 4.0 software.

The analysis revealed that BDAC had an indirect effect on performance through innovativeness and risk-taking. ACAP strengthened the relationship between risk-taking and performance and also enhanced the link between BDAC and performance. Interestingly, ACAP weakened the connection between innovativeness and performance.

From a practical standpoint, our study offers valuable insights for entrepreneurs in the process of implementing BDAC. The mediating roles of innovativeness and risk-taking underscore their potential as drivers of SME performance. Also, it is crucial for managers to leverage lower-order capabilities (BDAC) to build higher-order organizational capabilities (innovativeness and risk-taking) and improve performance. Finally, managers are advised to utilize ACAP to identify external opportunities that contribute to performance.

The current study leverages the resource-based view (RBV) to provide new insights into the significance of innovativeness and risk-taking as key drivers to harness the benefits of BDAC for improving the performance of SMEs. Moreover, this study presents evidence of the moderating role of ACAP in the above relationships.

This study conducts a thorough literature review and meta-analysis to explore the adoption of blockchain technology (BCT) in supply chain management (SCM). It aims to identify the potential benefits, challenges, and critical factors influencing the implementation of this technology in supply chains.

A systematic analysis of 157 highly cited publications is performed, offering insights into research trends, citations, industries, research methods, and contextual aspects. Thematic analysis is employed to uncover key findings regarding enablers, barriers, drivers, challenges, benefits, and drawbacks associated with BCT adoption in supply chains.

The analysis highlights the complexities and opportunities involved in adopting BCT in SCM. A proposed model aligns with five dimensions, including inter-organizational, intra-organizational, technological, legal, and to assist businesses in harnessing the potential of BCT, overcoming obstacles, and managing challenges. This model provides practical recommendations for navigating the intricacies of BCT implementation while balancing associated challenges and risks.

Organizations operating in supply chains can leverage the insights gained from this investigation to position themselves at the forefront of BCT adoption. By implementing the proposed model, they can unlock benefits such as increased transparency, efficiency, trust, and cost reduction.

The novelty of this paper lies in its extensive review of publications on Blockchain Technology adoption in supply chains. It offers insights into various aspects such as enablers, barriers, drivers, challenges, benefits, and drawbacks. Additionally, the paper presents a comprehensive model specifically designed for successful adoption of Blockchain Technology in supply chains. This model addresses multiple dimensions including inter-organizational, intra-organizational, technological, legal, and financial.

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.

This study aims to explore the factors that affect higher education students’ behavioral intention and use of social media for educational purposes in the COVID-19 era, where the UTAUT2 model was adopted.

Convenience sampling was used to collect the required sample size and 301 completed questionnaires were analyzed. The collected data was analyzed using SPSS and SmartPLS4.

The analysis highlights in this study that eight hypotheses were supported, whereas six were not. The evidence from this study suggests that students in Oman have the needed resources that facilitate their adoption and use of social media for learning. Also, they have a more robust tendency level for the intention to use it in the future. With these in hand, higher education institutions must enforce the use of social media in education to take advantage of its availability where students can access valuable learning content at no cost.

This study offers empirical evidence on critical success factors underlying using online learning systems that can help system developers, higher education institutions and policymakers develop better strategies and systems that can support students' online learning and education.

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.

This paper aims to examine the main factors by which the high-performance work system (HPWS) influences the creativity of faculty members in Jordanian institutions. This work seeks to examine the factors that may influence the relationship between entrepreneurial orientation and faculty members’ creativity. The current study also seeks to fill the gaps and differences in the literature that addressed the subject of the study.

To achieve the main goal, the sample included 230 faculty members working in Jordanian universities in Jordan. After examination and scrutiny, it was found that 11 questionnaires were not suitable for analysis to take appropriate samples, 219 questionnaires were included in the survey.

The results of the paper showed that HPWS improves the entrepreneurial orientation, which in turn improves the creativity of the faculty member. Moreover, the results indicate that entrepreneurship education positively modifies the relationship between the entrepreneurial orientation and creativity of a faculty member.

The results of this study contribute to universities that seek to improve the creativity of their faculty members needing to apply the pioneering approach in the course of the educational process and create innovative creative ideas, and this in turn needs to be implemented HPWS. In addition, universities need to encourage and promote entrepreneurial education, moving away from traditional education. Lastly, this study is considered as one of the recent studies that dealt with a sample of faculty members and their creativity and linked it with HPWS. By developing new educational technologies and methods, the efficiency of knowledge transfer can be improved and access to high-quality education can be enhanced for all.