The study aimed to clarify the most important interconnected factors in the tourism sector “especially in hotels” that contribute to enhancing the interaction of current customers of hotels operating in tourism sector in light of the presence of the customer’s hotel experience as a moderator variable, through an empirical study on hotels, based on an analysis of the opinions of a sample of hotels customers in this sector. The study has been done depending on a questionnaire designed for this purpose and the study employs SmartPLS to analyze the data collected. The study found that the variables: employee efficiency, improving service quality, re-engineering business processes, and enhancing customer relationship management affect the business output generated by current customers of hotels, but the impact of these factors varies on the customers repurchase intention. The factor (Employee’s competencies- EC) has the greatest degree of correlation with an impact coefficient of (-0.227), while the lowest degree of correlation is for the factor (Reengineering business process- RBP) with an impact coefficient of (-0.034). By adopting the variable (CSE) as a moderator variable, the relationships between the independent factors and the dependent factor showed a significant change from the inverse relationship to the direct relationship. The study also showed, through the coefficient of determination (16.1%), that the selected independent factors can be developed either by expanding the sample or by selecting other simple factors or a composite of more than one factor. The moderator variable showed a negative effect on the relationship between the dependent factor (CR) and both factors (ERM and ISQ), while its effect was positive on the relationship between the dependent factor and the other independent factors (RBP and EC).

This paper investigates the effect of Strategic Management Accounting (SMA) and Business Analytics (BA) on Sustainable Competitive Advantage (SCA). Moreover, it examines the mediating effect of Dynamic Capabilities (DY) and the moderating effect of Competition Intensity (CI) on direct relationships. The study used the survey method to collect data from listed companies in the Amman Stock Exchange, and the hypotheses were tested using Partial-Least Squares-Structural Equation Modelling. Based on the findings, DC mediates the relationship between SMA and SCA as well as BA and SCA. CI moderate only the relationships between SMA and SCA. The study findings can be used as directions by management, policymakers and researchers to comprehend the positive influence of SMA, BA and DC on SCA.