This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities and firm competitiveness. The findings also confirm a positive link between innovation capabilities and SME competitiveness. Most critically, innovation capabilities were found to significantly mediate the relationship between management accounting information system usage and competitiveness. The paper contributes by providing novel empirical evidence on the direct and indirect strategic impacts of management accounting adoption on vital performance outcomes like innovation and competitiveness specifically for the underexplored context of SMEs in developing Arab economies. The firm-level findings encourage Jordanian SME managers and policymakers to prioritize building accounting and innovation capacities in tandem rather than solo to amplify competitiveness and long-run sustainability of this vital economic sector. The cross-sectional survey design limits determining causality. Additionally, subjective biases may arise from single respondents. Generalizability beyond Jordan requires further cultural and economic boundary testing.

The research investigates the influence of corporate governance and financial performance on the disclosure of sustainability reports (DSR) in energy sector companies listed on the Indonesia Stock Exchange. The research population was 71 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, and 10 of the 71 companies that met the sample criteria were the unit of analysis. The data analysis method for the DSR determinant estimation model uses panel data regression analysis. The research results show that liquidity hurts DSR, while company size has a positive impact. Profitability, capital structure, foreign Ownership, and independent commissioners have yet to be proven to determine DSR. These findings demonstrate that corporate governance cannot encourage companies to carry out DSR according to stakeholder expectations as a legitimacy mechanism. Therefore, independent commissioners and foreign Owners can pressure companies to carry out DSR optimally by applicable regulations and achieve sustainable performance.

The study explores the combined influence of AI technology, supply chain collaboration, and information sharing on supply chain resilience. An integrated study model was developed and tested via smartPLS using a purposive sample of 542 respondents across different industries, to understand how information sharing mediates the collective impact of AI technology and collaborative practices on supply chain resilience. The experimental results demonstrate that AI technology paves the way for timely information and insights generation, which develops collaborative relationships among supply chain partners, facilitates trust and transparency, and thereby, information sharing to exchange pertinent data and insights across the supply chain network. The data were collected by surveying 542 managers from various industries and analyzed using SmartPLS. Relationships among technology adoption, supply chain collaboration, information sharing, and supply chain resilience were investigated. Structural equation modeling (SEM) was employed to observe the direct and mediating effects of information sharing between technology adoption, supply chain collaboration, and supply chain resilience. This study implies that practical information-sharing activities are essential for achieving supply chain resilience amid unpredictability and disturbances in solid market environments. It presents how technology adoption and supply chain collaboration are crucial to supply chain resilience. Information sharing, however, is shown to be an essential mediator, as clear communication and knowledge exchange amongst supply chain partners are fundamentally important in achieving supply chain resilience. Organizations need to invest in AI-driven technologies and develop collaborative ties with their supply chains to be resilient. This paper constitutes a valuable study of the primary drivers of supply chain resilience. It offers implications that organizations can use to persist and grow in the current ambiguous business setting.

This research aimed to examine the impact of corporate governance on the corporate social responsibility of the Jordanian companies listed on the Amman stock exchange. Using a dynamic panel system, the current investigation of 65 Jordanians uses GMM estimation for the years 2018 to 2022. Corporate social responsibility has been measured using a corporate social responsibility index. It has 84 items divided into four groups: employee activity items, environmental items, objects related to society and the items related to customers are in the last group. The study concluded that Jordan demonstrated a substantial level of corporate social responsibility in keeping with Jordan's expanding understanding of and practice of corporate governance. Specifically, this study indicated that board meetings, foreign ownership, and block holder ownership significantly influenced corporate social responsibility. Our study’s findings should interest policymakers as well as regulators in nations with similar business ownership and regulatory regimes. This study contributes to addressing an oversight in the literature on social responsibility studies as well as corporate governance characteristics. As a result, this paper provides useful information and insights for businesses and regulators seeking to increase the impact of social responsibility on their businesses through a focus on corporate governance excellence.

The increasing worldwide focus on sustainable development has drawn significant attention to environmental issues. The focus is on minimizing energy usage to lessen environmental harm. However, conversations regarding this subject have raised worries. Sustainable development is gaining respect from economists and policymakers due to its potential impact on productivity. The reason for conducting this research is to evaluate the effects of energy consumption, economic growth, trade liberalization, and urbanization on carbon emissions within the context of Saudi Arabia. The data was collected longitudinally from 1980 to 2022 and comes from World Development Indicators and Our World in Data. The study found cointegration among the variables using the ARDL model Short-term CO2 emissions were inversely related to previous delays, economic growth, and trade liberalization, but directly connected to energy consumption and urbanization. Long-term data demonstrates that the usage of energy, urbanization, and trade liberalization have a positive correlation with CO2 emissions, but economic development and previous CO2 emissions have a negative correlation. The study's results are briefly discussed, and several recommendations are made accordingly.

The aim of writing this research article is to determine the influence of supply chain challenges on MSMEs performance, Supply chain integration on Micro, Small, and Medium Enterprises (MSMEs) performance, Management commitment to MSMEs performance, Supply chain integration on Supply chain performance. This research method is a quantitative survey, research data was obtained by distributing online questionnaires via social media. 700 questionnaires were distributed to MSMEs owners and of the 700 questionnaires distributed, 350 respondents or 50% responded as determined by the simple random sampling method. This research adopted a quantitative method with data analysis using Structural Equation Modeling (SEM) Partial Least Square (PLS) with SmertPLS software data processing tools. The questionnaire was designed using a Likert scale of 1 to 7. The stages of data analysis were validity, reliability and hypothesis testing. or significance. The results of data analysis show that supply chain challenges have a positive and significant influence on MSMEs performance, Supply chain integration has a positive and significant influence on MSMEs performance, Management commitment has a positive and significant influence on MSMEs performance, Supply chain integration has a positive influence and significant to supply chain performance. The novelty of this research is the creation of a relationship model of supply chain integration, management commitment, supply chain performance, supply chain challenges and MSMEs performance. The implication of this research is to encourage improvements in MSMEs performance, MSMEs managers must encourage improvements or implement challenges in the supply chain. Supply chain integration and management commitment. Supply chain management is not just about managing the flow of goods, but also a holistic business strategy that can create a competitive advantage. With a deep understanding of supply chain components, challenges and strategies, companies can ensure smooth operations and meet customer expectations in a dynamic and global business environment. Implementing best practices in supply chain management is the key to building a strong foundation for business success in an era of ever-growing globalization.

Unlimited global competition for manufacturing companies means that companies must be efficient and effective, so implementing information technology is needed to produce fast and precise decisions. Manufacturing companies in East Java were obtained with a sample size of 89 companies as research respondents and processed using smart PLS. The research results show that the implementation of continuously adjusted information technology can provide improvements in supply chain integration, supply chain flexibility, and competitive advantage. Connections with external partners and transactions using information technology make it easier to coordinate internally and externally in decision making. Supply chain integration, which is described as collaborating with partners and involving them in decision making, can increase supply chain flexibility and competitive advantage. Manufacturing companies can increase flexibility in processes and develop new products, increasing market share and customer satisfaction compared to competitors. The company's supply chain flexibility can increase its competitive advantage. This research provides a practical contribution to company management in appropriately managing business strategy and in line with external changes. For operational practitioners, it includes enlightenment in maintaining the role and function of up-to-date information technology to make decision making easier. The theoretical contribution of the research is to enrich the theory's resources-based view on competitive advantage and operational system integration.

This study aims to investigate the impact of information technology and supply chain practices on supply chain excellence in the retail sector, with a particular focus on understanding the mediating and moderating effects amidst the challenges posed by COVID-19. This study offers novel insights into the complex interplay between information technology, supply chain practices, and organizational culture in the context of the automotive retail sector. It underscores the pivotal role of this triad in navigating the unprecedented challenges and uncertainties of the modern business environment, providing a blueprint for attaining supply chain resilience and excellence. A survey was conducted involving 203 questionnaires distributed to 12 automotive retail companies in Dubai. The responses were analyzed using Smart PLS software and structural equation modelling to explore the intricate relationships between information technology, supply chain practices, organizational culture, and supply chain excellence. The results confirm that information technology and supply chain practices significantly influence supply chain excellence. Organizational culture was found to have a notable moderating effect, indicating that the alignment of culture with technological and procedural advancements is crucial in achieving superior supply chain performance. The study is confined to the automotive retail sector in Dubai, limiting the generalizability of the findings. Future research can expand to other sectors and geographical areas to provide a more comprehensive insight into the studied relationships. For businesses, especially amidst challenges like COVID-19, aligning information technology and supply chain practices with organizational culture is paramount. The findings suggest that a harmonious integration can lead to enhanced supply chain excellence, offering a competitive edge in the rapidly evolving digital landscape.

The research aims to investigate the potential impact of Artificial Intelligence (AI) on the digital supply chain in light of extant literature on the Decision-Oriented Information (DOI) theory and the Technology-Oriented Enterprise (TOE) framework. The research further attempts to unpack the strategic implications of AI integration in supply chain management, and its association with operational excellence and business model innovation. The study is exploratory and employs a mixed-methods approach. We develop propositions that examine the decision-making processes within AI-enhanced supply chains based on an analysis of concepts central to the DOI theory. We also employ the TOE framework to develop further propositions regarding the technological infrastructure required for AI implementation. Empirical case studies encompassing AI applications in different industries (e.g. manufacturing, healthcare, and pharmaceuticals) are presented to gain a broad perspective of the impact of AI on the digital supply chain. AI technologies inherently make supply chains more agile, transparent, and responsive. Machine Learning algorithms allow for more accurate forecasting and demand management under conditions of supply chain risk and volatility. Robotics and automation, allow for greater flexibility and efficiency in executing operations and logistics. Additionally, the successful implementation of AI is heavily contingent on the organization’s current level of technological infrastructure and its alignment with its current and future business objectives. Furthermore, the DOI theory and TOE framework may serve as a blueprint for how one could evaluate AI implementation beyond the scope of supply chain management.

The study aimed to measure the effect of using loans and equity in the capital structure on evaluating financial performance, whether in terms of profits or liquidity, in banks in the city of Al-Kharj through the descriptive analytical approach. Data was collected from the study population through a questionnaire, where 200 questionnaires were distributed, of which 187 were collected, and 183 were valid for analysis. Data were analyzed using PLS-SEM software. The validity and reliability of the data were confirmed. The results of hypothesis testing showed a weak positive effect of using equity on the financial performance (profits and liquidity) of banks in Al-Kharj city. It also turned out that there was a strong positive effect of using loans on financial performance (profits) in banks in the city of Al-Kharj, and there was no effect of using loans on financial performance (liquidity). In banks in Al-Kharj city. The researcher recommended conducting more studies on the effect of capital structure on the financial performance of banks in other regions in the Kingdom of Saudi Arabia to confirm the validity of the current study results.