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This paper deals with the preferences of creditors and investors in Jordan regarding the credibility and use of financial statements audited by accounting firms with international affiliations compared to local accounting firms. Audit firms in Jordan are divided into two groups. Group 1 consists of audit firms with affiliation with an international firm. Group 2 consists of audit firms with no international affiliation. A questionnaire elicited preferences of creditors and investors for Group 1 and Group 2 audit firms. This questionnaire was administered to a sample of investors and creditors. The results suggest that a preference by both creditors and investors for financial statements audited by accounting firms with international affiliation. The factors leading to such a preference are also indicated. The results suggest that affiliation with international audit firms, application of international standards, personal contacts and the long experience of auditors are the most important factors that make both investors and creditors prefer Group 1 over Group 2 audit firms.

This paper seeks to model and evaluate the comparative operating efficiency of banks using a non‐parametric methodology known as the data envelopment analysis (DEA). The paper adopts a modified version of DEA in which no inputs are specified. The only variables considered are the financial ratios. The results obtained suggest that the majority of banks investigated are fairly inefficient over the period 1991‐94. In addition to calculating efficiency scores for all banks in the sample, the study results revealed the composite reference set and their shadow prices, major determinants of banks’ relative performance, and the target financial ratios.

Over the last decade, Jordanian Authorities and Government adopted several far‐reaching measures aimed at improving its investment environment. These measures included the introduction of International Accounting Standards (IASs) in 1990, amendment of the Companies Act in 1997 and amendments to Investment Promotion Law in 1998. This study specifically provides empirical evidence on changes in the depth of corporate disclosure after introducing IASs. In addition, the relationship between the depth of corporate disclosure and company's attributes is investigated. The outcome of the analysis reveals a slight improvement in the depth of disclosure after the introduction the IASs. The depth of disclosure seems to be associated with corporate size, audit firm status, liquidity, gearing, and profitability.

Covid-19 forced the entire global education system to adapt to the new circumstances. This chapter continues the worldwide discussion on how student learning on courses and programs that were moved partially online due to remote teaching and learning in higher education institutions (HEI) during the Covid-19 pandemic was assured and what opportunities this has brought to higher education. Although there is a tendency in the theoretical literature to focus on the problems, difficulties, and challenges associated with the transition to remote learning in higher education during the pandemic, this study suggests that, contrary to the common belief, students actually identify a great number of positive issues associated with remote learning. The findings of this study highlight that students see both personal benefits and challenges in remote learning. Overall, students are satisfied with the quality of the remote teaching and learning process, and students’ positive assessment of the quality of their studies’ organization increased with age. Stability and routine were important for the students in the study process. These ensure that the study process continues uninterrupted and thus that results can be achieved. The results of this study bring us to the conclusion that the Covid-19 pandemic could be used to speed up changes in HEIs around the globe to find better and more student-centered and innovative solutions in teaching and learning in the future.

The decision to become international is a highlighted organisational decision that affects all dimensions at all firm levels. Human resources are also among the parts of the organisation affected by this decision. Paying attention to employees can speed up and facilitate this process. Organisational integrity is one of the most significant issues that must be considered. In this regard, identifying, investigating and planning to deal with the destructive effects that may influence the employees of small and medium-sized enterprise (SMEs) in internationalisation, are among the subjects that have so far received less attention and should be studied more. The present study explores the destructive influences of internationalisation on the employees of SMEs by a hybrid multi-layer decision-making model-psychological solution. First, by reviewing the literature, the destructive impacts of internationalisation on employees are extracted. In the next stage, these factors are screened according to the condition of the SMEs in an emerging economy by interval-valued intuitionistic hesitant fuzzy Delphi (IVIHF-Delphi). The impact of these factors on each other is then evaluated applying interval-valued intuitionistic hesitant fuzzy DEMATEL-based ANP (IVIHF-DANP). Consequently, the highlighted destructive impacts are determined and the psychological solutions to face them are provided.

The purpose of this systematic review is to summarize the possible organizational outcomes related to knowledge management capabilities (KMCs). It aims at offering the modern-day dynamic organizations a path, through which they can utilize KMC at hand for gaining competitive advantage and positive organizational outcomes. The review is based on previous studies in the field of knowledge management and explains how KMCs are associated with various organizational outcomes.

A systematic approach was utilized to collect, examine, interpret and synthesize researches regarding KMCs and their usefulness for various organizational outcomes. The meta-synthesis method was adopted to review 106 research papers after careful selection.

It was evident from this integrated review that KMCs help in promoting organizational effectiveness, innovative ability, organizational change, value creation, competitive advantage, organizational learning and performance. Furthermore, the current review suggests research avenues and knowledge gaps in current literature to provide future researchers unique research opportunities.

The review revealed a profound opinion that organizations have to develop an optimal mix of KMCs to achieve better organizational outcomes. The study identified how KMCs set a basis and build positive support to enhance the key organizational outcomes such as organizational effectiveness, innovative ability, organizational change, value creation, competitive advantage, organizational learning and performance. However, cooperation bias is one of the most considerable limitations in research studies included in this systematic literature review.

This study aims to develop multifunctional, namely, superhydrophobic, flame-retardant and antibacterial, coatings over cotton fabric, using casein as green-based flame-retardant and silver nanoparticles as antibacterial agent by solution immersion method.

The cotton fabric is first coated with casein to make it flame-retardant. AgNPs synthesized using Cinnamomum zeylanicum bark extract is coated over the casein layer. Finally, stearic acid is used to coat the cotton to make it superhydrophobic. X-ray diffraction, transmission electron microscopy analysis and ultraviolet-visible spectroscopy are used to investigate the produced AgNPs. The as-prepared multifunctional cotton is characterized by scanning electron microscopy, energy dispersive X-ray analysis and attenuated total reflection-infrared studies. Flame test, limiting oxygen index test and thermogravimetric analyzer studies have also been performed to study the flame-retardant ability and thermal stability of treated fabric, respectively. The antibacterial effect of the coatings is evaluated by disc-diffusion technique. Water contact angle is determined to confirm the superhydrophobic nature of cotton fabric.

The outcomes of this study showed that the prepared multifunctional cotton fabric had maximum contact angle of greater than 150° with good flame retardancy, high thermal stability, greater washing durability and high antibacterial activity against the growth of Pseudomonas aeruginosa and Acinetobacter indicus. Additionally, the as-prepared superhydrophobic cotton showed an excellent oil–water separation efficiency.

The trilayered multifunctional cotton fabric has limiting washing durability up to 20 washing cycles. Treated functional fabric can be used as an antibacterial, therapeutic, water repellent and experimental protective clothing for medical, health care, home curtains and industrial and laboratory purposes.

The study brings out the robustness of this method in the development of multifunctional cotton fabrics.

This paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to comprehensively investigate Islamic entrepreneurship to achieve competitive business advantages. Islamic entrepreneurship was measured through the Islamic entrepreneurial model, which is based on two unobserved constructs: business and spiritual perspectives. These two constructs were used as predictors of business performance. This paper aims to develop a new scale of Islamic entrepreneurship from business and spiritual perspectives to achieve SMEs’ successful business performance.

In total, 189 Muslim respondents were involved and analyzed their responses using exploratory factor analysis and confirmatory composite analysis.

The empirical findings proved that the Islamic entrepreneurial scale with two perspectives is an absolute measure. Besides, the predictive validity findings revealed that business (i.e. trustworthiness, honesty and truthfulness) and spiritual perspectives of Islamic entrepreneurship (i.e. Taqwa, good intention and respecting religious obligations) positively affected SMEs’ business performance.

The novelty of this study lies in expanding the existing research, developing a measurement scale and empirically testing the Islamic entrepreneurship model. To the best of the authors’ knowledge, this is the first study that contributes to the Islamic entrepreneurship literature in the SME context and offers new avenues for potential researchers. The new scale will allow SMEs to understand the halal and haram concepts in more depth and apply the Islamic rules and principles with full spirit.

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.

Highly non-linear optimization problems exist in many practical engineering applications. To deal with these problems, this study aims to propose an improved optimization algorithm, named, adaptive resistance and stamina strategy-based dragonfly algorithm (ARSSDA).

To speed up the convergence, ARSSDA applies an adaptive resistance and stamina strategy (ARSS) to conventional dragonfly algorithm so that the search step can be adjusted appropriately in each iteration. In ARSS, it includes the air resistance and physical stamina of dragonfly during a flight. These parameters can be updated in real time as the flight status of the dragonflies.

The performance of ARSSDA is verified by 30 benchmark functions of Congress on Evolutionary Computation 2014’s special session and 3 well-known constrained engineering problems. Results reveal that ARSSDA is a competitive algorithm for solving the optimization problems. Further, ARSSDA is used to search the optimal parameters for a bucket wheel reclaimer (BWR). The aim of the numerical experiment is to achieve the global optimal structure of the BWR by minimizing the energy consumption. Results indicate that ARSSDA generates an optimal structure of BWR and decreases the energy consumption by 22.428% compared with the initial design.

A novel search strategy is proposed to enhance the global exploratory capability and convergence speed. This paper provides an effective optimization algorithm for solving constrained optimization problems.