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.

Logistics is an integral part of the supply chain and plays a crucial role in this industry. Therefore, improving logistics performance is the top concern of organizations. This study is conducted to determine factors affecting logistics performance in Vietnam. The authors collected data from 162 Vietnamese logistics enterprises. Applying the structural equation modeling (SEM), the research has demonstrated that logistics efficiency positively correlates with e-logistics, information technology capability, information sharing, and service staff quality. Furthermore, e-logistics have the strongest impact and play the most important role in logistics performance.

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).

The moderating role of influencer endorsement and perceived monetary benefits on the relationship between perceived risk and financial artificial intelligence services was explored in this study. Data were obtained through questionnaires distributed to 200 respondents who were selected using a purposive sampling method. The respondents were customers receiving financial artificial intelligence services in Jordan. Analysis was performed using a structural equation modeling approach run by Smart-partial least squares (PLS) 3.2.9 involving data from 138 returned questionnaires. The results show a negative impact of perceived risk on financial artificial intelligence services, and a moderation effect of influencer endorsement and perceived monetary benefits on the relationship between perceived risk and financial artificial intelligence services. The findings can assist companies in their strategies of decreasing perceived risks that individuals could be encouraged to utilize business intelligence applications, for instance, financial technology services.

ASEAN Countries members plus Japan, South Korea, and China (ASEAN+3’S) logistics performance play a significant role in maintaining and improving their export and import values, depending on the various commodities trade. Meanwhile, during uncertain situations today, the stakeholders need to enhance the capability of import and export activities to improve logistics performance. The study focused on the competitiveness of the manufacturing products traded by these countries. The study used panel data analysis based on the panel data of 11 years (2008-2018) from the 10 ASEAN+3 countries. Export value and Net Comparative Advantage (NCA) index (including net export and trade openness) were used as dependent variables in the two model studies, and logistics performance was the primary variable. The result shows that logistics performance positively affects the export and trade competitiveness models of ASEAN+3’s manufacturing products. The Logistics Performance Index (LPI) provides estimates that suggest that logistics performance has a significant impact on ASEAN + 3 export value (ExpM) and manufacturing trade competitiveness (NCAM). Meanwhile, there are different results of the effects of macroeconomic variables between the model of export value (ExpM) and the NCAM in the manufacturing in ASEAN+3’s. The ExpM model follows the theory that Gross Domestic Product (GDP) and Foreign Direct Investment (FDI) increase the competitive value in ASEAN+3 countries. Meanwhile, in the NCAM model, GDP and FDI reduce trade competitiveness because of the high value of ASEAN+3 manufacturing imports.

Most SME owners have understood the importance of several strategies to run their business more professionally. Financial literacy, technological literacy and supply chain practice are some of the important strategies to maintain the sustainability of SMEs. The research was conducted in Indonesia, in the East Java region whereas a developing country, SMEs are the backbone of the economy because most of the people are involved in this sector. The research sample was taken from data recorded at the Export Center office, and as many as 485 SME owners were involved in this study. Quantitative analysis using SEM-PLS analysis found that financial literacy, technological literacy, and supply chain practice contributed positively and significantly to the sustainability of SMEs. If SME owners are aware and understand the importance of financial literacy and are supported by technological literacy and strengthened by supply chain practice, then the opportunity for SMEs to run their business in a sustainable manner is even greater.

Currently, artificial intelligence and marketing strategies have become significant factors for improving the business capabilities that lead to improved business performance. Thus, the current study investigates the impacts of artificial intelligence and marketing strategies on the organizational performance of the tourism industry in the UAE. The present study also examines the mediating role of organizational capabilities in linking artificial intelligence, marketing strategies, and organizational performance of the tourism industry in the UAE. The analysis of the moderating impact of organizational behavior on the links between artificial intelligence, marketing strategies, and organizational performance are also part of the current study’s goals. This study used questionnaires to collect primary data from the respondents and analyzed it using Smart-PLS. The results indicated that artificial intelligence and marketing strategies have a positive association with the organizational performance of the tourism industry in the UAE. The outcomes also revealed that organizational capabilities positively mediate the links between artificial intelligence, marketing strategies, and organizational performance. The findings also demonstrated that organizational behavior significantly moderates the links between artificial intelligence, marketing strategies, and organizational performance of the tourism industry in the UAE. This study is relevant for regulators in supporting policy development related to artificial intelligence and marketing strategies for high organizational performance.

In this study, the impact of board nationality and educational diversity on corporate social responsibility is investigated, by applying a fixed-effect model, instrumental variable approach (IV-GMM), and dynamic panel model (GMM) estimator to account for endogeneity issues, on a sample of Australian listed firms over 10 years from 2010 to 2020. The study findings reveal a significant positive relationship between board nationality diversity and CSR performance and its-related subdimensions including environmental performance and social performance. Furthermore, we find that educational diversity is positively and significantly related to CSR performance and environmental performance, though not to social performance. The findings remained robust under the instrumental variable approach and dynamic panel model. Additional tests compare between two groups of firms—those from heavily and less regulated sectors—and find that the former group has more educated directors, but a similar level of nationality diversity is found among both sectors. Although diversity in terms of nationality and education is still modest at best, its effect on CSR performance and its related sub-dimensions is more pronounced within heavily regulated sectors only. This result contends that when board nationality diversity and educational diversity are properly incentivized (with regulating CSR activities, for instance), the board tends to improve the social and environmental activities of the firm.

This research has investigated the impact of top management commitment to enhance operational performance through green purchasing and green production Practices in the manufacturing industry. The study has surveyed 122 from 578 manufacturing companies domiciled in East Java, Indonesia, using a questionnaire designed with a seven-point Likert scale. Data analysis used the partial least square. The result revealed that top management commitment affects green purchasing, green production practices, and operational performance. Furthermore, operational performance is directly affected by green purchasing and green production. The green purchasing affects green production. In addition, top management commitment indirectly improves operational performance through green purchasing and green production. This result provides essential insight for the manager in the manufacturing industry that top management commitment and practicing green purchasing, and green production enhances operational performance. Furthermore, this research extends the acceptance of previous research related to top management commitment, green purchasing, and green production in improving operational performance. The novelty of this study is the revelation of the mediating role of green purchasing and green production in the influence of top management commitment on operational performance. Hence, this study contributes to enriching the current research in supply chain management.

The basic aim of the ongoing article is to examine the impact of social corporate responsibilities on the financial reporting quality of Jordanian manufacturing firms. For this purpose, data has been extracted from the top fifteen manufacturing companies by using corporate reports along with the Amman Stock Exchange from 2010 to 2020. The random effect model along with the generalized method of moment (GMM) has been executed for analysis purposes. The results revealed that social corporate responsibilities have positively impacted on the financial reporting quality of the Jordanian manufacturing firms. These findings have been guided to the regulators that they should provide the focus on the social corporate responsibilities that enhance the quality of financial reporting of the firm. The findings of the current study may be helpful for the manufacturing firm who wants to produce better quality of financial reporting along with the upcoming studies who want to investigate this area in their studies.