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Article
Publication date: 17 February 2021

Loay Salhieh, Mohammad Shehadeh, Ismail Abushaikha and Neil Towers

The purpose of this paper is to assess the benefits of integrating IT tracking and routing systems into last-mile distribution operations. The paper also demonstrates the role of…

691

Abstract

Purpose

The purpose of this paper is to assess the benefits of integrating IT tracking and routing systems into last-mile distribution operations. The paper also demonstrates the role of field experiments as a valid approach for improving the rigour of logistics research.

Design/methodology/approach

The study employs a field experiment approach. Data were collected before and after the experimental treatment from 16 participating vehicles, which were used as inputs and outputs to calculate vehicles' efficiencies using data envelopment analysis.

Findings

Through employing manipulation and random assignment to investigate causality in naturally occurring contexts, the study results show statistical evidence for the role of vehicle tracking and routing systems in enhancing fleet efficiency. Furthermore, results show that field experiment is an appropriate method for capital budgeting of deploying IT systems in the distribution function.

Practical implications

Distribution managers can use a field experiment setup to assess the potential impact of installing IT solutions prior to large-scale implementation or prior to purchasing.

Originality/value

The study fills a gap in the literature through the application of a field experiment approach to establish causality relationships in distribution and logistics research. This study should encourage new research on the role of field experimentation in evaluating the benefits gained from, and the capital budgeting of, the modern disruptive technologies in supply chains.

Details

International Journal of Retail & Distribution Management, vol. 49 no. 8
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 18 March 2024

Manaf Al-Okaily, Helmi Boshnak, Hani Alkayed, Esam Shehadeh and Mohammad Alqam

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

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Abstract

Purpose

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

Design/methodology/approach

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

Findings

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.

Originality/value

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.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

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Article
Publication date: 23 August 2023

Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh and Elina F. Hasan

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts…

759

Abstract

Purpose

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.

Design/methodology/approach

To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.

Findings

The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.

Research limitations/implications

The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.

Originality/value

The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

Details

Journal of Financial Reporting and Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 29 July 2024

Maha Shehadeh, Khaled Hussainey, Mohammad Alhadab and Qais Kilani

This research examines the impact of the COVID-19 pandemic and governance structure on corporate narrative reporting (CNR) concerning Industry 4.0 (I4.0) technologies in Jordanian…

185

Abstract

Purpose

This research examines the impact of the COVID-19 pandemic and governance structure on corporate narrative reporting (CNR) concerning Industry 4.0 (I4.0) technologies in Jordanian commercial banks. The study aims to explore how these factors influence the extent and nature of disclosures in annual reports.

Design/methodology/approach

The study uses a comprehensive manual content analysis method to investigate the annual reports from all 15 Jordanian commercial banks from 2010 to 2022. This approach allows for the detailed examination of I4.0 disclosures, using a specially developed index to measure various disclosure dimensions. An ordinary least squares model is used to assess the determinants of CNR on I4.0, considering factors such as the pandemic’s impact and various governance attributes.

Findings

The findings indicate that both the COVID-19 pandemic and specific governance factors (e.g. board size and audit committee size) significantly enhance the disclosure of I4.0 technologies. The study reveals that during the pandemic, banks significantly increased their level of detailed disclosures about I4.0 strategies, challenges and benefits, reflecting a strategic response to the pandemic’s disruption.

Originality/value

This study introduces a novel I4.0 Reporting Index for banks, measuring disclosures across strategy implementation, business model transformation, challenges and benefits. It adds to the existing literature by offering insights into narrative reporting practices concerning I4.0 technologies within the banking sector and illuminates the impact of the COVID-19 pandemic on these practices.

Details

Review of Accounting and Finance, vol. 23 no. 5
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 17 September 2024

Laith A. Hamdan Mansour, Ahmad N. Al Shibi, Samir Jabaiti, Mohammad Alrafayia and Ayman Hamdan Mansour

This study aims to examine the status of personality dysfunction and its sociodemographic and psychological correlates among university students in Jordan.

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Abstract

Purpose

This study aims to examine the status of personality dysfunction and its sociodemographic and psychological correlates among university students in Jordan.

Design/methodology/approach

This study used a cross-sectional, descriptive-correlational design. It was conducted in Jordan targeting 440 university students using a structured format of online survey during the period January to February 2024. Academic anxiety, loneliness, personality dysfunctions and self-esteem were the used measures in this study.

Findings

Students had moderate levels of global personality dysfunction, low to moderate levels of perception of self-esteem toward themselves, moderate to high levels of academic stress and moderate levels of loneliness. The analysis showed a significant and positive association between academic year and personality dysfunction (p = 0.004). On the contrary, no significant relationship was detected between GPA and personality dysfunction (p = 0.073). Using regression analysis, the model that included all the variables was significant (F 6,439 = 8.67, p < 0.001). In this model, the analysis showed that loneliness in the relationship with family (B = 2.08, p < 0.001) and loneliness due to friendship (B = 1.20, p = 0.035) are significant risk factors for developing personality dysfunctions.

Research limitations/implications

One limitation of this study is related to the sample and the setting. The use of an online survey and convenience sampling techniques resulted in underrepresentation of the entire types of universities.

Practical implications

The research provides empirical insights into the association between personality dysfunction among university students and feelings of loneliness, which vary depending on students academic level. Additionally, academic anxiety and self-esteem were found to be associated with or predictive of personality dysfunctions among students.

Social implications

The current research enhances our understanding of the factors contributing to personality dysfunctions among university students. Connectedness to family and strong robust binding to friends served as protective against personality dysfunctions.

Originality/value

This study emphasizes the role of social relationships and psychosocial well-being in enhancing the mental well-being of university students.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

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Article
Publication date: 10 October 2024

Mohammad A.A. Zaid, Ayman Issa and Ayman Wael Al-Khatib

Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on the extent of intellectual capital disclosure…

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Abstract

Purpose

Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on the extent of intellectual capital disclosure. Additionally, it seeks to explore the moderating role of financial literacy among audit committee members on the aforementioned relationship.

Design/methodology/approach

To empirically test the study’s framework, a panel dataset of listed firms on the Palestine Stock Exchange (PEX) spanning 12 years (2010–2022) was utilized. To address potential endogeneity issues and ensure robust findings, a battery of econometric estimators was employed, including ordinary least squares (OLS), one-step system generalized method of moments (GMM), lagged independent variables and a sub-index model.

Findings

The study findings make a significant contribution to existing intellectual capital literature. Specifically, the results reveal that the positive influence of board gender and nationality diversity on the extent of corporate intellectual capital disclosure is stronger when there is a high proportion of audit committee financial literacy. Additionally, the study distinguishes between overall index and sub-index analyses. Interestingly, the findings from the sub-index analysis, focusing on structural capital, relational capital and human capital, are somewhat similar to the results of the full index analysis.

Originality/value

To the best of the authors’ knowledge, this study represents the first empirical attempt to uncover the impact of financial literacy among audit committee members on the relationship between board diversity and intellectual capital disclosure.

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Book part
Publication date: 3 March 2025

Salah Sowan Al Sharafat and Wasfi Alrawabdeh

The integration of technology with traditional business practices in human resources (HR), marketing, and accounting has become a crucial driver of transformation in the modern…

Abstract

The integration of technology with traditional business practices in human resources (HR), marketing, and accounting has become a crucial driver of transformation in the modern business landscape. This paper explores the impact of technological advancements, such as automation, artificial intelligence (AI), data analytics, cloud computing, and blockchain technology, on these critical business functions. By examining the benefits, challenges, and future implications of technology integration, this research highlights how digital tools have revolutionized HR processes, marketing strategies, and accounting practices. The study underscores the importance of addressing data security, privacy concerns, and cultural resistance to change while fostering a culture of continuous learning and innovation. Through a strategic approach to technological adoption, businesses can enhance operational efficiency, improve customer engagement, and achieve sustainable growth. This paper provides valuable insights and practical recommendations for organizations seeking to navigate the complexities of the modern marketplace and leverage technological advancements for long-term success.

Details

Technological Horizons
Type: Book
ISBN: 978-1-83608-756-4

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Article
Publication date: 22 January 2024

Heba Al Kailani, Ghaleb J. Sweis, Farouq Sammour, Wasan Omar Maaitah, Rateb J. Sweis and Mohammad Alkailani

The process of predicting construction costs and forecasting price fluctuations is a significant and challenging undertaking for project managers. This study aims to develop a…

170

Abstract

Purpose

The process of predicting construction costs and forecasting price fluctuations is a significant and challenging undertaking for project managers. This study aims to develop a construction cost index (CCI) for Jordan’s construction industry using fuzzy analytic hierarchy process (FAHP) and predict future CCI values using traditional and machine learning (ML) techniques.

Design/methodology/approach

The most influential cost items were selected by conducting a literature review and confirmatory expert interviews. The cost items’ weights were calculated using FAHP to develop the CCI formula.

Findings

The results showed that the random forest model had the lowest mean absolute percentage error (MAPE) of 1.09%, followed by Extreme Gradient Boosting and K-nearest neighbours with MAPEs of 1.41% and 1.46%, respectively.

Originality/value

The novelty of this study lies within the use of FAHP to address the ambiguity of the impact of various cost items on CCI. The developed CCI equation and ML models are expected to significantly benefit construction managers, investors and policymakers in making informed decisions by enhancing their understanding of cost trends in the construction industry.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

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Book part
Publication date: 3 March 2025

Anan Deek, Khaled Alshaketheep, Omar Zraqat, Bara Asfour and Arafat Deeb

In today's contemporary landscape, profound shifts are being driven by technological advancements that are propelling innovation to unprecedented heights. As societal needs and…

Abstract

In today's contemporary landscape, profound shifts are being driven by technological advancements that are propelling innovation to unprecedented heights. As societal needs and demands are undergoing perpetual evolution, organizations find themselves compelled to be continually pursued excellence, thereby redefining technologies to elicit consumer satisfaction and secure a competitive edge. Concurrently, the prevalence of online decision-making processes is being surged, mirroring a consumer base that is increasingly inclined toward digital transactions and technological interfaces. Moreover, the global proliferation of plastic currency underscores the dynamic nature of societal needs and the imperative for innovation, as individuals are readily adapting to the evolving milieu. This study is being endeavored to elucidate the most salient technologies employed to enhance the customer online decision-making process within the Middle East region. Employing a qualitative research approach rooted in descriptive research philosophy, the study is meticulously analyzing the theoretical and practical implications of these technologies. Furthermore, recommendations and strategic insights are being proffered for both future research endeavors and organizational frameworks, with the aim of fostering seamless operational efficacy.

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Article
Publication date: 12 June 2024

Salah Kayed, Mohammad Alta’any, Rasmi Meqbel, Ibrahim N. Khatatbeh and Abdalkareem Mahafzah

This study aims to explore the effects of internal financial technology (FinTech) integration within Jordanian banks on their performance metrics, specifically focusing on…

783

Abstract

Purpose

This study aims to explore the effects of internal financial technology (FinTech) integration within Jordanian banks on their performance metrics, specifically focusing on profitability, risk-taking and stock returns.

Design/methodology/approach

Using panel data analysis, this study investigates the financial performance of 13 listed commercial banks in Jordan over a decade, from 2010 to 2019, to examine the hypothesized impacts of bank FinTech developments. In addition, several robustness tests addressing potential issues of endogeneity and autocorrelation are conducted to enhance the reliability of the results.

Findings

The results reveal that the bank FinTech development significantly enhances bank profitability and inversely affects risk-taking levels, indicating a substantial and positive impact on financial performance and stability. However, the results suggest no significant evidence of the effect of bank FinTech development on stock return.

Practical implications

The findings advocate for Jordanian commercial banks to continue and expand their investment in FinTech innovations, highlighting the crucial role these technologies play in enhancing financial performance and reducing bank risks. Additionally, these findings suggest that regulatory bodies and policymakers should develop and enhance institutional and regulatory environments to support and guide the FinTech evolution within the banking sector.

Originality/value

This study sheds light on the relatively under-researched area of internal bank FinTech. It provides critical insights into how FinTech integration within banks contributes to their profitability and stability, offering another perspective that enriches the FinTech literature. This contribution is essential for devising future strategies, developing theoretical frameworks and informing policy decisions in the FinTech domain.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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