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This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.

Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan.

The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan.

This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.

This study aims to examine and validate the impact of marketing knowledge management (MKM) (assets and capabilities) on business performance (BP) via the mediating role of the digital financial innovation in Jordanian commercial banks.

Based on a literature review, recourses-based theory, knowledge-based theory and financial innovation theory, an integrated conceptual framework has been developed to guide the study. A quantitative survey approach was used, and the data was collected from 336 managers and employees in all 13 Jordanian commercial banks using online and in hand instruments. Structural equation modeling was used to analyze and verify the study variables.

The main findings revealed that the MKM had a significant positive influence on BP. Digital financial innovation acted as a partial mediators in this relationship.

This paper contributes to theory by filling a gap in the literature regarding the role of MKM assets and capabilities in commercial banks operating in developing countries such as Jordan. It empirically examines and validates the role of digital financial innovation as mediators between MKM and BP.

This paper aims to examine factors influencing the practices of big data analytics applications by commercial banks operating in Jordan and their bank performance.

A conceptual framework was developed in this regard based on a comprehensive literature review and the Technology–Environment–Organization (TOE) model. A quantitative approach was used, and the data was collected from 235 commercial banks’ senior and middle managers (IT, financial and marketers) using both online and paper-based questionnaires.

The results showed that the extent of the practices of big data analytics applications by commercial banks operating in Jordan is considered to be moderate (i.e. 60%). The results indicated that 61% of the variation on the practices of big data analytics applications by commercial banks could be predicated by TOE model. The organizational factors were found the most important predictors. The results also provide empirical evidence that the extent of practices of big data analytics applications has a positive influence on the bank performance. In the final section, research implications and future directions are presented.

This paper contributes to theory by filling a gap in the literature regarding the extent of the practices of big data analytics applications by commercial banks operating in developing countries, such as Jordan. It empirically examines the impact of the practices of big data analytics applications on bank performance.

This paper aims to examine the impact of knowledge management functions (acquisition, integration and utilization) on digital financial innovation through the moderating role of managers’ demographic characteristics (age, sex, education, experience and position) in commercial banks operating in Lebanon.

To accomplish this aim, a conceptual framework based on knowledge-based theory and literature review was developed the data for this research was collected through a self-administered questionnaire with 181 respondents. The target respondents were managers of commercial banks in Lebanon.

The empirical findings of the study suggest that the practice of knowledge management functions practice has a positive and significant relationship with digital financial innovation. The findings also provide support for the moderating effect of only two demographic characteristics of bank managers; experience and position on the relationship between knowledge management and digital financial innovation in commercial banks in Lebanon.

The managers of commercial banks in Lebanon and similar countries could use the study findings to better understand the practices of knowledge management in the banks and also the skills acquired or existing in the individuals working in their organizations and is also helpful to enhance their level of digital financial innovations.

This study has investigated the unexplored impact of knowledge management on digital financial innovation via moderating role of managers' demographic characteristics among commercial banks operating in Lebanon as a developing country.

To empirically study the direct and mediating relationships between blockchain technology adoption strategy (BCTAS), electronic supply chain management diffusion (eSCMD), entrepreneurial orientation (EO) and human resources information system (HRIS) in Egyptian banks. This paper aims to connect the dots and show the relationships linking these related constructs after the emergence of this breakthrough blockchain technology.

The authors have undertaken a thematic review of relevant multidisciplinary business management literature and then developed a conceptual model. This model was examined through adopting a mixed-methods approach, through which 300 quantitative questionnaires were filled by information technology (IT) staff at 12 banks in Egypt utilising a snowball sample. Besides, 20 qualitative interviews were carried out with international and Egyptian blockchain experts for exploratory and explanatory purposes. The suggested hypotheses were tested using structural equation modelling.

The results revealed that EO affects positively and significantly BCTAS and HRIS. BCTAS affects positively and significantly both HRIS and eSCMD. Concerning the linkage between external/supply chain and internal/organisational information diffusion, HRIS has a positive and significant effect on eSCMD. The direct EO–eSCMD relationship is not supported. Yet, indirectly, BCTAS mediates significantly EO–eSCMD and EO–HRIS relationships. Further, HRIS mediates significantly the indirect BCTAS–eSCMD relationship.

The findings of this research shed light on the benefits and challenges of adopting BCTAS within emerging markets in general and Egyptian banking in specific, which can support an effective and efficient decision-making process undertaken by strategic and functional banking managers with EO in similar emerging economies.

Conceptually and empirically, it is the first article that investigated direct and mediating EO–BCTAS–HRIS–eSCMD relationships in a promising banking industry of an emerging market. It solved an interdisciplinary research puzzle by piecing together the relevant contemporary literature on production, operations and SC management, entrepreneurship, HR management and strategic technology adoption.

This chapter investigates the effect of customer orientation and CRM organization on hotel financial performance. A model of enhancing hotel financial performance through customer satisfaction practices was tested. Customer satisfaction was hypothesized to be a mediator in the relationships between customer orientation and CRM organization and the result being financial performance. The sample consisted of 54 hotels that was made up of three 5-star, fifteen 4-star, and thirty-six 3-star hotels in Ghana. A quantitative deductive approach was employed to gather data using cross-sectional survey, which was analyzed using PLS-SEM to check the validity, reliability and factor loading of the data. The findings revealed that, CRM organization enhances customer satisfaction and financial performance of hotels. Also, customer orientation showed significant positively related to customer satisfaction in the hotels. Surprisingly, the effects of CRM organization and customer orientation on financial performance through customer satisfaction were insignificant. Thus, customer satisfaction failed to mediate the effect of CRM organization and customer orientation on the financial performance of hotels. This suggests that though an effective CRM organization enhances customer satisfaction, it directly affects the financial performance of hotels. The outcomes have useful implications for CRM implementation on hotel financial performance in Ghana.

The concept of “internal marketing” (IM) has gained the attention of researchers over the past three decades. Though a lot of research has been carried out on this topic, it remains a concept yet to be completely understood and captured, with ambiguity in terms of its definition and scope. The purpose of this paper is to utilise the higher education (HE) context in an emerging country, United Arab Emirates (UAE), to argue that the term “IM” needs more unbundling and hence the authors propose an enriched framework with a renewed and relevant identity, which the authors term as “corporate fusion” (CF).

The authors do so with a renewed framework and philosophy that tries to capture new constructs and dimensions of IM in line with the emerging corporate milieu and has been applied to the HE sector of the UAE in this paper.

The proposed new conceptual framework identifies a CF philosophy building on the existing literature and captures the essence of IM orientation, albeit with its new constructs, dimensions and justifications. Furthermore, the authors argue that this new model is relevant to the contemporary environmental trends surrounding present day HE organisations, more so ever in emerging markets such as the UAE, given their growth needs in a competitive global marketplace.

In this paper, the authors take a close introspection at the contemporary role of IM in the HE landscape available in the UAE using a renewed framework titled “Corporate Fusion”.

The aim of this study is to empirically investigate the impact of marketing analytics capability on business performance from the perspective of RBV theory.

This study used a survey method to gather information from 225 food processing SMEs registered with the Ghana Enterprise Agency (GEA) in Ghana’s eastern region. A structural equation modeling (SEM) path analysis was used to assess the impact of marketing analytics capability (MAC) on the performance of SMEs.

The results of the study show that MAC significantly and positively affect the financial performance (FP), customer performance (CF), internal business process performance (IBPP) and learning and growth performance (LGP) of Ghanaian SMEs. The findings of this study also illustrated the significance of MAC determinants, including marketing analytics skills (MAS), data resource management (DRM) and data processing capabilities (DPC), in achieving SME success in Ghana.

The research’s conclusions give RBV theory strong credence. The results of this study also provide credence to previous research finding that SMEs should view MAC and its determinants (i.e. DRM, DPC, MAS) as a crucial strategic capability to improve their performance (i.e. FP, CF, IBPP, LGP). With regard to its contribution, this study broadens the body of knowledge on MAC and SME performance, particularly in the context of an emerging economy.

With growing mobility in a globalized world and an estimate of more than 300 million people going on religious pilgrimages every year, various researchers have been focusing on pilgrimage-driven travel services. In this context and within the Islamic religious tradition, the “Umrah” is used as a case study in this paper. In addition, this study also investigated the effects of Umrah SMM (promotion, place, people, product, price, process, physical evidence, marketing communication and after sale service) on customer satisfaction and loyalty toward Umrah travel agents in “Malaysia.”

Convenience sampling technique at four international airports in “Malaysia” was used to obtain data from Umrah travelers who had used Umrah services at least once. A total of 384 usable questionnaires were collected from this study and the data were analyzed using the partial least square.

The result indicated that the marketing mix has a significant positive effect on customer loyalty through customer satisfaction both directly and indirectly. This study will be of interest to the Umrah travel industry, for Malaysia and all the other countries, in understanding how marketing mix strategies are essential in maintaining a long-term relationship with customers.

The literature on Umrah travel services revealed that the traditional service marketing mix (SMM) of 7P’s is inadequate. The purpose of this paper is to address this gap and examine an innovative service marketing mix strategy for “Umrah Service” including marketing communication and after sales service. It investigates the effects of enhanced Umrah SMM on customer satisfaction and loyalty towards Umrah travel agents in “Malaysia”.