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The purpose of this study is to investigate the determinants that likely influence the intention of using digital payment systems such as the Jordan Mobile Payment (JoMoPay) system among public sector employees in Jordan. To achieve the purpose of the current study, the authors developed a new research model based on the extended unified theory of acceptance and use of technology (UTAUT2), with one of Hofstede’s cross-cultural dimension scales [uncertainty avoidance (UA)] to provide a further understanding of the JoMoPay system acceptance in Jordan.

A partial least squares-structural equation modeling approach was used to analyze the data collected by self-administration from the 270 employees working in the Jordanian public sector located in Amman city, the capital city of Jordan. Because most main public sectors are located in Amman and because of the cost and time considerations, the current study applied a non-probability sampling with the purposive sampling technique.

The empirical results reveal that the evident drivers of behavioral intention to use the JoMoPay system are significantly and positively influenced by social influence, UA, performance expectancy, price value and effort expectancy; therefore, the H1, H2, H3, H5 and H6 were supported. Conversely, the results show no significant relationship between facilitating conditions and the behavioral intention to use the JoMoPay system, and hence, the related hypothesis (H4) was not supported.

The results of this study provide beneficial information to the Central Bank of Jordan and other service providers in Jordan about employee intentions to adopt JoMoPay system and increase decision-makers’ knowledge on factors that have an important impact in UTAUT2 model.

The results of this study enable policymakers to understand the important factors that will enhance savings, investments and living standards, create job opportunities as well as reduce the poverty, the paper money printing cost, risks of money transportation cost and the risk of human errors.

The outcomes obtained will help both practitioners and researchers elucidate and understand the situation of digital payment systems acceptance among Jordanian public sector employees, as well as help them formulate plans to expedite the adoption process of digital payment systems in the case of UA.

This study aims to delve into the lived experiences, challenges and visions of women entrepreneurs in Jordan, placing a magnifying glass on those spearheading or co-pioneering start-ups. It aims to understand the myriad factors that influence their entrepreneurial journey, from motivation to the future of their niche.

Adopting a qualitative lens, this study is anchored in semi-structured interviews encompassing 20 Jordanian women entrepreneurs. Following this, thematic analysis was deployed to dissect and categorize the garnered insights into ten salient themes.

The study reveals that personal experiences and challenges are pivotal in directing these women towards niche markets, aligning with the theory of planned behaviour (TPB). Tools such as digital instruments, customer feedback and innovative strategies like storytelling and augmented reality are integral to their entrepreneurial success, resonating with the resource-based view (RBV). Additionally, challenges like cultural barriers and infrastructural limitations are navigated through adaptive strategies, reflecting the resilience inherent in these entrepreneurs. Networking, mentorship, embracing technological advancements and implementing sustainable practices are highlighted as crucial elements underpinned by the social identity theory (SIT).

Contrary to the extant body of research, this study provides new insights into the challenges faced by women entrepreneurs in Jordan, highlighting the practical relevance of theories like TPB, RBV and SIT for both policymakers and the start-up community in niche markets.

This study aims to analyze the impact of digital transformation on firm performance within the banking sector, specifically focusing on the Amman Stock Exchange (ASE)-listed banks from 2015 to 2022. Additionally, it explores the influence of gender dynamics on the implementation and outcomes of these digital transformation initiatives.

The study adopts a robust empirical approach, using manual content analysis of annual reports from ASE-listed banks. The Digital Transformation Disclosure Index (DTDI) is used to assess the extent and nature of digital transformation initiatives within these banks. The methodology is designed to provide a comprehensive evaluation of the correlation between digital transformation efforts, firm performance and gender dynamics.

The research reveals that digital transformation initiatives have a significant positive impact on the performance of ASE-listed banks. It also uncovers nuanced insights into the role of gender dynamics, indicating that gender diversity within firms influences the adoption and success of digital transformation strategies in complex ways.

The findings of this study contribute to the understanding of digital transformation in the banking sector, offering empirical evidence on its benefits for firm performance. Additionally, the study illuminates the intricate role of gender dynamics in digital transformation, providing a new perspective on organizational diversity within the context of technological change.

This research pioneers in academically linking digital transformation and gender dynamics within the banking sector, addressing a notable gap and introducing a fresh academic perspective. Practically, it equips banking executives and policymakers with actionable insights for gender-inclusive digital strategies, crucial for enhanced firm performance. Methodologically, the study sets a benchmark in research innovation, using the DTDI to offer a replicable model for future investigations in this evolving field.

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.

To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.

The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.

The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.

The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

Demand forecasts are a key component of planning efforts and are crucial for managing core operations. This study aims to evaluate the use of several machine learning (ML) algorithms to forecast demand for residential construction in Jordan.

The identification and selection of variables and ML algorithms that are related to the demand for residential construction are indicated using a literature review. Feature selection was done by using a stepwise backward elimination. The developed algorithm’s accuracy has been demonstrated by comparing the ML predictions with real residual values and compared based on the coefficient of determination.

Nine economic indicators were selected to develop the demand models. Elastic-Net showed the highest accuracy of (0.838) versus artificial neural networkwith an accuracy of (0.727), followed by Eureqa with an accuracy of (0.715) and the Extra Trees with an accuracy of (0.703). According to the results of the best-performing model forecast, Jordan’s 2023 first-quarter demand for residential construction is anticipated to rise by 11.5% from the same quarter of the year 2022.

The results of this study extend to the existing body of knowledge through the identification of the most influential variables in the Jordanian residential construction industry. In addition, the models developed will enable users in the fields of construction engineering to make reliable demand forecasts while also assisting in effective financial decision-making.

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.

The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018).

A self-developed checklist was developed to measure the extent of ICD practices of Islamic banks in both regimes.

The results revealed a moderate increase in ICD practices over the period of the study. However, there is no significant difference in ICD between the two financial reporting regimes i.e. IFRS and AAOIFI-based banks. In fact, most of the IFRS-based banks have better ICD than AAOIFI-based banks throughout the analysis period. This study contributed to the ICD literature by introducing Shariah capital as a new category of information to disclose besides the common disclosure on human capital, relational and structural related information by the Islamic banks.

It is important for Islamic banks to distinguish themselves from conventional banks and ICD can be a conduit to show their uniqueness. The introduction of Shariah capital in this study reflects the main objective of Islamic bank’s existence, and it should become an important element in ICD. In fact, some form of guidelines or policy by regulating agencies could facilitate the ICD by Islamic banks and reflect the truth about their ability to capitalize on Intellectual capital and disclose about these practices to their stakeholders.

The introduction of Shariah capital as a new component to the existing components (i.e. human capital, structural capital and relational capital) of intellectual capital brings a new perspective to the research on ICD of Islamic banks. This paper further contributes to the scarce evidence of ICD of Islamic banks globally.

This paper aims to investigate the effect of governance mechanisms and firm performance on chief executive officer (CEO) compensation in relation to the Jordanian business environment. This study also examines the moderating role of gender diversity.

The sample is drawn from the annual reports of 68 Jordanian firms between 2015 and 2019. This paper uses the ordinary least square regression. It also uses the generalised method of moments approach to control any endogeneity issue and analyses the data in depth. In addition, it uses a dynamic model to address concerns regarding causality in the study’s models.

The results show that governance mechanisms and firm performance have an impact on CEO compensation. Furthermore, the outcomes indicate that gender diversity significantly and positively moderates the association between firm performance and CEO compensation. These findings enhance and support agency theory in the context of Jordan.

The study’s results have significant implications for policymakers, shareholders, investors, academicians and the public in the developing Jordanian market. The findings also support more monitoring and inspection to prevent the occurrence of opportunistic management behaviour and ensure that CEO remuneration packages are appropriately designed.

This study provides a unique understanding by explaining the impact of governance and performance on CEO compensation in a developing country such as Jordan. Besides that, the current study extends prior studies in Jordan significantly.

This study aims to investigate how organizations from different sectors interpret the meaning of business continuity management (BCM) in the light of the COVID-19 pandemic.

A survey was conducted to capture the views of organizations across five different sectors. The sample consisted of ten senior managers; two from the banking sector; two from the supply chain sector (agricultural and food supply chains); two from the tourism sector; two from the services sector; and two from the higher education sector. An interviewer-administered questionnaire was used to collect the data. One manager from each sector represented a local business/enterprise and the other represented an international business/enterprise.

It was found that different organizations/businesses understood BCM differently. Therefore, a variety of interpretations have been obtained.

This study sheds light on how different organizations understand BCM in times of crisis, such as the COVID-19 pandemic. By understanding the different interpretations, it becomes clearer whether or not these organizations have applicable business continuity plans in place.

This is the first study to investigate the different interpretations of the meaning of BCM across different business sectors. The majority of the existing studies on BCM discuss the process from the perspective of a single business or sector. The study was conducted during the COVID-19 pandemic, a period that witnessed prolonged and critical disruptions facing almost all businesses and organizations and which threatened the survival of some of them.

This study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and litigation risk in the Jordanian financial sector is a crucial area of research that can help financial institutions understand the factors that increase their probability of litigation risk.

The sample for this study comprised 92 publicly traded financial firms listed on the Amman Stock Exchange. The study used a quantitative research approach to analyse the relationship between four firm indicators (profitability, firm size, leverage and age) and their impact on litigation risk in the Jordanian financial sector from 2017 to 2021.

Our findings reveal that firm size has a significant positive impact on litigation risk, whereas profitability was found to have no significant impact on litigation risk. Moreover, the authors found that financial leverage substantially positively impacts litigation risk levels. However, the firm age was found to have no significant impact on litigation risk.

The results provide valuable insights into factors contributing to litigation risk in the Jordanian financial sector and the findings can inform strategic decisions for financial firms as they seek to manage litigation risk and improve financial performance. The study contributes to the existing literature on litigation risk by examining the impact of multiple firm indicators on litigation risk in the context of the Jordanian financial sector.