This research sought to assess how Jordan's corporate environment affected corporate performance. The population is made up of (182) businesses. Using simple random sampling, 384 respondents from companies listed on the Amman Stock Exchange were given questionnaires as part of a quantitative approach. To confirm the correlations between the variables, the data were analyzed using AMOS; the study relied on the descriptive analytical method. The study's most notable findings demonstrated that corporate environmental performance had a favorable and considerable impact on corporate performance.

In this descriptive analytical study conducted within the Jordanian Customs Department, the influence of Customs Intelligence and Risk Management on Sustainable Supply Chain practices and their subsequent effects on Customs Department Logistics were investigated. Data collected through a structured questionnaire distributed to department employees were analyzed using Smart PLS-4. The findings revealed that Customs Intelligence significantly shapes Sustainable Supply Chain practices, emphasizing the importance of data driven decision-making in achieving sustainability goals. Effective Risk Management strategies were found to positively contribute to Sustainable Supply Chain initiatives, highlighting the symbiotic relationship between risk mitigation and sustainability. Sustainable Supply Chain practices, in turn, were demonstrated to enhance the efficiency of Customs Department Logistics. Furthermore, the study unveiled that Sustainable Supply Chain acts as a mediator, enhancing the impact of both Risk Management and Customs Intelligence on Logistics outcomes. These findings collectively underscore the intricate dynamics of these factors in the context of the Jordanian Customs Department, providing valuable insights for optimizing logistics operations, ensuring compliance, and fostering sustainability. This paper contributes valuable insights and empirical evidence to the fields of customs-related logistics, risk management, sustainable supply chain management, and logistics operations within the Jordanian Customs Department. The paper provides recommendations that have the potential to inform and improve logistics practices, benefiting stakeholders in both the public and private sectors and advancing the understanding of these critical dynamics in the broader logistics and supply chain management discipline.

This paper investigates the driving factors behind sustainable supply chains in Jordan, focusing on the implementation of blockchain technology, customs ports practices, and technological infrastructure. The primary data for the study was collected through questionnaires distributed to employees working in the Jordanian customs. A random sampling method was employed to select participants, and a total of 184 valid questionnaires were retrieved for analysis. The collected data was analyzed using the statistical software Smartpls PLS4. The results of quantitative research reveal that the implementation of blockchain technology and technological infrastructure positively affects the driving of sustainable supply chains in Jordan, also customs ports practices also have a positive impact on driving sustainable supply chains, emphasizing the significance of efficient and resilient customs operations for sustainability. Additionally, compliance with environmental regulations enhances the effectiveness of blockchain technology in achieving sustainability objectives. Moreover, underscoring the role of robust technological capabilities in supporting sustainable operations within customs ports. The study contributes to the understanding of the key drivers of sustainable supply chains in Jordan, providing valuable insights for policymakers, supply chain managers, and other stakeholders involved in promoting sustainability within the customs ports industry. The findings can guide decision-making and inform strategies aimed at enhancing eco-efficiency and resilience in supply chain operations.

This study explores the role of taxation and customs strategies in promoting sustainable design and environmental responsibility in supply chain management. The research examines their direct effects on sustainable and environmental responsibility in Jordan, as well as the moderating influence of socioeconomic factors. It also investigates the mediating effect of sustainable practices adoption. Quantitative analysis using Smart PLS4 software was conducted. The results highlight the positive influence of taxation strategies on sustainable and environmental responsibility. Effective taxation strategies contribute to a stronger commitment to sustainable practices and environmental concerns within supply chains. Similarly, customs strategies positively influence sustainable and environmental responsibility, demonstrating that efficient customs management aligns with sustainable practices. In addition, socioeconomic factors were identified as significant moderators. The relationship between taxation strategies and sustainable responsibility, as well as environmental responsibility, varied based on the socioeconomic context. This suggests that the effectiveness of these strategies depends on the specific circumstances in which organizations operate. Furthermore, sustainable practices adoption was found to moderate the relationship between taxation and environmental strategies, and sustainable responsibility. This indicates that the successful implementation of sustainable practices enhances the impact of taxation and environmental strategies in promoting sustainability within the supply chain. This paper emphasizes the importance of developing and implementing effective taxation and customs policies that align with sustainable practices. Organizations should consider the influence of socioeconomic factors and prioritize the sustainable practices adoption to maximize the impact of these strategies. The findings provide valuable insights for strategic decision-making and encourage businesses to integrate sustainability into their supply chain management, contributing to environmental conservation and long-term success.

This paper aims to investigate the impact of strategic intelligence on strategic flexibility, in addition, to identify the effective decision-making on Logistics Performance. Nevertheless, partial least squares (Smart -PLS- 4.0.8.7) are used to examine the hypotheses, the results indicate that strategic intelligence (organized thinking, strategic vision, foresight, partnership, and motivation) significantly affect Strategic flexibility. In addition, effective decision-making mediates the effect of strategic intelligence and strategic flexibility towards the performance of logistics companies. Moreover, the influence of effective decision-making on logistics performance is therefore clear and significant towards logistics performance. However, the study supports managers in enhancing sustainability practices in logistics organizations while also offering policy guidance to decision-makers.

The consequences of reverse factoring in a supply chain are examined in this article. Reverse factoring occurs when a buying firm offers a reduced short-term borrowing rate to a supplier company in exchange for longer payment terms. From the standpoint of a supplier, this paper investigates the impact of rating changes, interest rate fluctuations, and business cycle position on the cost-benefit trade-off in the SMEs and manufacturing companies. However, the data was collected using a questionnaire. The main result is that changes in critical financial variables like ratings, news alerts and interest rates will shift former win–win circumstances for the supplier dependent on the business cycle into win–lose situations for the supplier. Overall, the reverse factoring results reveal sophisticated trade-offs, necessitating careful consideration in managerial decisions.

The main objective of this paper is to investigate the effect of accounting Fintech, Financial Technology Matching (FTM) and Supply Chain Management (SCM) in Jordanian manufacturing corporations. A questionnaire was created in order to meet the goal of this article to collect the data related to the financial technology and supply chain management and 850 questionnaires out of 1300 distributed questionnaires were collected from respondents, working in Jordanian manufacturing corporations. Linkways hypothesis testing indicates that financial technology and company size had a positive effect on the management of supply chain towards adoption of fintech. In addition, the results also found that integrated supply chain management strategy and environmental uncertainty are significantly affecting the adoption of fintech for supply chain management. However, supply chain optimization uses technologies and resources such as blockchain, artificial intelligence, and Internet of things in the best possible way to improve the efficiency and performance of a supply network.

This study aimed to examine the relationship between corporate social responsibility accounting (CSRA) and supply chain management (SCM). A survey of 375 employees from Jordanian businesses was used to gather primary data. For the data collection method, a questionnaire was used. SPSS version 25 was used to conduct descriptive statistical analysis. The results indicate that there is a statistically significant relationship at a significant level (α≤0.05) between the domains of corporate social responsibility accounting (CSRA) including human resource development HRD, Natural resources development NRD, improve quality product IQP, improve quality service IQS and supply chain management (SCM).

Blockchain is a new boom for the use of the Internet and will change the way in accounting and auditing as well as management accounting (MA); Blockchain as the biggest evidence of the growing use of this technology in the accounting field, its use leads to lower costs in the long run, avoiding human errors and controlling manipulation and fraud through immediate control of information and enhancing its integrity. However, this paper aims to investigate the impact of management accounting and Blockchain technology characteristics on supply chain efficiency in Jordanian Manufacturing Companies (JMC). Besides, the descriptive approach was conducted using the survey, 258 respondents were included in the survey from JMC. The results indicated that the characteristics of Blockchain technology and MA has a positive and significant impact on the efficiency of supply chains in JMC. However, this paper contributes to identifying the characteristics of Blockchain as well as management accounting methods and their role in increasing the efficiency of supply chains; to survive and continue in different business environments.

In the backdrop of several recent accounting crises, internal auditing has emerged as a major force in supporting effective controls and risk management. Therefore, internal auditing of the supply chain management performance is one of the strongest and quickest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study was to examine the role of internal audit in improving supply chain management in shipping companies, the questionnaire was used to suit the nature of this study. Also, the survey included 167 participants of these companies. The results indicated a statistically significant relationship between the internal audit (independence and objectivity of internal audit, efficiency of internal audit and internal audit quality) and supply chain management in shipping companies.