The advent of cloud accounting is a relatively recent development that has had a significant impact on the operation of financial companies. Within this framework, there is a paucity of information regarding the elements that may influence the adoption of cloud accounting information systems. This study builds an effect model based on the information system success theory, and then experimentally evaluates it with data from 391 employees working in Jordanian financial organizations using structural equation modeling (SEM). The results of these tests are presented. It was discovered that concepts such as perceived utility, information quality, system quality, and service quality had an effect on the adoption of cloud accounting information systems.

The objectives of this research are to find the proper measures to improve efficiency of Thai-Lao cross border transportation (R9 route) for Thai shippers and study their performance after implementing the developed measures. This research implements both quantitative and qualitative research, where the population of this research consists of shipper’s groups which transport products via the Thai Lao border located along R9 route. The research tools are questionnaire and structured interview form passed variability and reliability tests. Then the questionnaires are distributed to 3 large size firms (sample size of 316 people) and an in-depth interview with 18 people. This research analyzes gathered data using descriptive analysis, construct validity, structural equation modeling (SEM), path analysis, and content analysis for qualitative data. The analysis results reveal important findings according to each research objective as follows. For the first objective, to improve cross-border transportation, the case study firms should concentrate on three measures as: 1) transportation safety in terms of sound safety control and monitor, increasing rest areas and truck stops including those on pavement or roadside, safety monitoring during transportation, and weather conditions checking; 2) documentation procedure in terms of reducing the procedure steps, IT implementation, and procedure improvement both inbound and outbound; and 3) vehicles management in terms of appropriate resources allocation, facilities availability, and appropriate resources selection. For the second objective, the study of the case study firms’ performance after implementing the developed measures, it reveals benefits in several aspects of 1) cheaper (they can deliver items with lower costs, lower expenses, or lower price than before implementation as well as other competitors); 2) faster (better customers responsiveness, faster delivery and operating than other competitors, and lead time reduction), and 3) better (in operations with less bottlenecks, mistakes, and disruptions manifested in delivery; higher competitiveness and better service quality). To summarize, the implementation of the developed model can help the shippers to increase their capability as well as their competitiveness.

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 study aimed to examine the relationship between knowledge-based systems, E-Systems, and Supply chain management (SCM) in competitive advantage. In order to achieve the objectives of the study, the researchers developed a questionnaire to collect the required data, where (120) questionnaires were left valid for analysis. SPSS Version 16 was used to analyze the study data. The most important results of this study were as follows: The perceptions of the respondents for knowledge-based systems (E-Systems) were at a high level. Also, the perceptions of the respondents for SCM were with a high degree. Furthermore, the perceptions of the respondents for competitive advantage were with a high degree. There is an effect for knowledge-based systems (E-Systems) and SCM in competitive advantage, and the dimensions of the dependent variable explained about 53% of variance in the variable of competitive advantage.

This study aims to analyze the effect of supply chain management sustainability and organizational learning ability on company performance which is also measured by intervening variables of product design innovation and competitive advantage and moderated by environmental uncertainty. This study used a sample of 383 companies from a population of 5,495 in East Java Province, Indonesia. This study also uses a quantitative approach with more emphasis on social aspects with a deductive model. Some of the findings in this study are that there is no significant effect on company performance and organizational learning ability if mediated by product design innovation, even though this is very important for the company's progress in the future and proves that many companies in this province. have not fully implemented design innovation as a measure of the quality of the goods produced. And the second is that all the components of the variables analyzed produce significant values for all dependent variables so that the adjustment to the impact of the pandemic gets a good response from the industry that is working.

The objective of the current study is to examine the effect of fast delivery and accidental management on sustainable logistics growth. The study examined the relationship between fast delivery, accidental management, top management and sustainable logistics growth. Top management is used as a moderating variable. In this study, the Thai logistic companies are investigated, therefore, the population of the study is on logistics companies of Thailand. Data were collected from the employees of logistics companies to examine the effect of fast delivery, accidental management and top management on sustainable logistics growth. A survey was carried out and 450 questionnaires were distributed among the employees. Results of the study show that sustainable logistics growth is the most important for the logistics companies influenced by the fast delivery, accidental management and top management. Fast delivery has a positive effect on sustainable logistics growth. Increase in fast delivery increases the sustainable logistics growth. Moreover, accidental management also has a positive effect on sustainable logistics growth. Better accidental management has a positive role to enhance sustainable logistics growth. Additionally, top management also shows a positive role in sustainable logistics growth.

The objective of this study is to examine the role of employee communication skills in sustainable export performance. Furthermore, this study also examined the mediating role of client understanding, client satisfaction and client attraction. Therefore, the relationship between employee communication skills, client understanding, client satisfaction, attraction and sustainable export performance was examined. Population of the study is logistic companies of Thailand. The logistic company employees involved in export activities were selected as respondents. Therefore, data were collected from the export related employees of Thai logistic companies. Finally, data were analyzed and found that communication skills are playing a major role in export performance. Export performance is majorly influenced by the communication skills of employees working in logistic companies. Furthermore, communication skills have a positive role in client understanding. Client understanding has a positive effect on client satisfaction and client attraction. This whole mechanism increases the sustainable export performance.

The main objective of the study was to test the relationship between the uncertainty of supply chain, employee commitment and product quality with the mediating role of supply chain integration. The uniqueness of the study is that it focused on the mediating role of supply chain integration in the automobile sector of United Arab Emirates (UAE). This research is quantitative in nature. For the analysis, structural equation modelling is used. The population of the present research is the employees working in the automobile sector of UAE. A Likert scale questionnaire was used to support this study. The questionnaire was distributed among 481 respondents by using simple random sampling. The usable response rate was 66.66%. The findings of the study confirmed the direct relationship between supply chain integration, product quality, employee commitment and environmental uncertainty. This study fills the gap of limited studies regarding supply chain integration in the UAE automobile sector. The findings of the study are also helpful for policymakers in developing automobile strategies.

This paper examines the health operations flexibility dimensions in the United Arab Emirate in the healthcare sector by employing Structural Equation Modeling (SEM) approaches. The study also attempts to determine the numbers for the operational flexibility dimensions which will help the researchers in future find healthcare operational flexibility dimensions valid and reliable. A model consisting of two constructs of operations flexibility structures: external flexibility and internal robustness is examined to measure health operations flexibility elements in service sectors. Respondents are the health leaders (managers, middle manager, top manager and others) who were working in health service sectors in the United Arab Emirate. The underlying constructs of operations flexibility are empirically verified and validated through Reliability Analysis Procedure, Exploratory Factor Analysis (EFA), First and Second Confirmatory Factor Analysis, and Construct Validity Procedures, Structural Equation Modeling (SEM) was employed to test the model, drawing on a sample of 250. The findings revealed that the model of the UAE health service sector consists of two latent's operations flexibility dimensions namely external flexibility and internal robustness, each dimension consisting of four items. Further research should be considered to validate these findings in the other firms. The two dimensions of health operations flexibility represent a valid instrument to measure the operations flexibility in the services sector in the United Arab Emirate. This research is important for one to understand the main topics of health operations flexibility in the health services sector.

This paper examines the health operations flexibility dimensions in the United Arab Emirate in the healthcare sector by employing Structural Equation Modeling (SEM) approaches. The study also attempts to determine the numbers for the operational flexibility dimensions which will help the researchers in future find healthcare operational flexibility dimensions valid and reliable. A model consisting of two constructs of operations flexibility structures: external flexibility and internal robustness is examined to measure health operations flexibility elements in service sectors. Respondents are the health leaders (managers, middle manager, top manager and others) who were working in health service sectors in the United Arab Emirate. The underlying constructs of operations flexibility are empirically verified and validated through Reliability Analysis Procedure, Exploratory Factor Analysis (EFA), First and Second Confirmatory Factor Analysis, and Construct Validity Procedures, Structural Equation Modeling (SEM) was employed to test the model, drawing on a sample of 250. The findings revealed that the model of the UAE health service sector consists of two latent's operations flexibility dimensions namely external flexibility and internal robustness, each dimension consisting of four items. Further research should be considered to validate these findings in the other firms. The two dimensions of health operations flexibility represent a valid instrument to measure the operations flexibility in the services sector in the United Arab Emirate. This research is important for one to understand the main topics of health operations flexibility in the health services sector.