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Several different factors have an influence on the hotel sector in Jordan. Due to the different circumstances and the turbulence in this region, hotels face a competitive and dynamic economic environment, which causes these hotels to seek differentiation. Consequently, hotels need different strategies and support from information technology to achieve a competitive advantage. The purpose of this study is to investigate the extent to which enterprise resource planning ERP system usage affects service differentiation in the hotel sector in Jordan and examine the mediating effect of organizational agility on the aforementioned relationship.

Questionnaires were used to collect data from the hotel sector in Jordan. The response percentage was 75.41%.

The result showed that there is a significant effect of ERP system usage on service differentiation in Jordanian hotels, and this relationship was mediated by organizational agility. Organizational agility and its dimensions have a partial mediating role on the relationship between ERP system usage and service differentiation except for responsiveness which has a full mediating role. So, being an agile hotel will increase the ability to achieve service differentiation by using ERP systems.

This research focuses on investigating the mediating role of organizational agility in the relationship between ERP system usage and service differentiation within hotel sector in Jordan. Moreover, this research investigated the applicability of organizational agility on the hotel sector as it is mainly implemented in the manufacturing sector. The results show that organizational agility and its dimensions have a partial mediating role on the relationship between ERP system usage and service differentiation except responsiveness which has a full mediating role. So, being an agile hotel will increase the ability to achieve service differentiation by using ERP systems. Therefore, hotel practitioners in Jordan should focus on applying the required technologies and achieving organizational agility in order to achieve service differentiation. In addition, this study highlights that ERP usage has a positive impact on achieving organizational agility and service differentiation; hence, using these systems will help hotels in Jordan to implement agility capabilities which, in turn, help to achieve service differentiation. However, there are real challenges in hotel sector as implementation of ERP is expensive and time-consuming. The outcomes of this research can have additional reference that could benefit researchers in the future and bring attention of hotel managers in Jordan to the importance and advantages of this research.

A new model has been developed. An empirical investigation was performed on the hotel sector in Jordan to test the new model.

Algorithm bias refers to repetitive computer program errors that give some users more weight than others. The aim of this article is to provide a deeper insight of algorithm bias in AI-enabled ERP software customization. Although algorithmic bias in machine learning models has uneven, unfair and unjust impacts, research on it is mostly anecdotal and scattered.

As guided by the previous research (Akter et al., 2022), this study presents the possible design bias (model, data and method) one may experience with enterprise resource planning (ERP) software customization algorithm. This study then presents the artificial intelligence (AI) version of ERP customization algorithm using k-nearest neighbours algorithm.

This study illustrates the possible bias when the prioritized requirements customization estimation (PRCE) algorithm available in the ERP literature is executed without any AI. Then, the authors present their newly developed AI version of the PRCE algorithm that uses ML techniques. The authors then discuss its adjoining algorithmic bias with an illustration. Further, the authors also draw a roadmap for managing algorithmic bias during ERP customization in practice.

To the best of the authors’ knowledge, no prior research has attempted to understand the algorithmic bias that occurs during the execution of the ERP customization algorithm (with or without AI).

The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future.

The author employs a structured literature review (SLR) approach to analyze CAE research published in the GCC between 1981 and 2021.

The current study has focused mainly on education in the field of computerized accounting (CA); however, very few research studies have focused on CAE. The author recognized two key topics: the broad concept of CA and the identification of software programs used to teach CA courses.

A future study might extend to address the gap in the knowledge of graduate students’ theoretical concept in accounting with CA program across higher-educational institutions (HEIs) in the GCC.

The broad topic analyzed by the author leads to highlight the growing need for students’ practical skills in CA, particularly in the GCC, and to give suggestions for future research. This study also provides a kind of advice to educational institutions to implement an appropriate CA program for CA courses.

Currently, there is a lack of SLR on CAE. Findings on the broad topic analyzed in the current study have been addressed by agreeing on a critical assessment of present research and future research goals.

This study explores the critical success factors (CSFs) for Security Education, Training and Awareness (SETA) program effectiveness. The questionable effectiveness of SETA programs at changing employee behavior and an absence of empirical studies on the CSFs for SETA program effectiveness is the key motivation for this study.

This exploratory study follows a systematic inductive approach to concept development. The methodology adopts the “key informant” approach to give voice to practitioners with SETA program expertise. Data are gathered using semi-structured interviews with 20 key informants from various geographic locations including the Gulf nations, Middle East, USA, UK and Ireland.

In this study, the analysis of these key informant interviews, following an inductive open, axial and selective coding approach, produces 11 CSFs for SETA program effectiveness. These CSFs are mapped along the phases of a SETA program lifecycle (design, development, implementation and evaluation) and nine relationships identified between the CSFs (within and across the lifecycle phases) are highlighted. The CSFs and CSFs' relationships are visualized in a Lifecycle Model of CSFs for SETA program effectiveness.

This research advances the first comprehensive conceptualization of the CSFs for SETA program effectiveness. The Lifecycle Model of CSFs for SETA program effectiveness provides valuable insights into the process of introducing and sustaining an effective SETA program in practice. The Lifecycle Model contributes to both theory and practice and lays the foundation for future studies.

Cyber security has never been more important than it is today in an ever more connected and pervasive digital world. However, frequently reported shortages of suitably skilled and trained information system (IS)/cyber security professionals elevate the importance of delivering effective Security Education,Training and Awareness (SETA) programmes within organisations. Therefore, the purpose of this study is the questionable effectiveness of SETA programmes at changing employee behaviour and an absence of empirical studies on the critical success factors (CSFs) for SETA programme effectiveness.

This exploratory study follows a three-stage research design to give voice to practitioners with SETA programme expertise. Data is gathered in Stage 1 using semi-structured interviews with 20 key informants (the emergence of the CSFs), in Stage 2 from 65 respondents to a short online survey (the ranking of the CSFs) and in Stage 3 using semi-structured interviews with nine IS/cyber security practitioners (the emergence of the guiding principles). Using a multi-stage research design allows the authors to propose and evaluate the 11 CSFs for SETA programme effectiveness.

This study conducted a mean score analysis to evaluate the level of importance of each CSF within two independent groups of IS/cyber security professionals. This multi-stage analysis produces a ranked list of 11 CSFs for SETA programme effectiveness, while the difference in the rankings leads to the emergence of five CSF-specific guiding principles (to increase the likelihood of delivering an effective SETA programme within an organisational context). This analysis also reveals that most of the contradictions/differences in CSF rankings between IS/cyber security practitioners are linked to the design phase of the SETA programme life cycle. While two CSFs, “maintain quarterly evaluation of employee performance” (CSF-DS6) and “build security awareness campaigns” (CSF-EV1), represent the most significant contradiction in this study.

The 11 CSFs for SETA programme effectiveness, along with the five CSF-specific guiding principles, provide a greater depth of knowledge contributing to both theory and practice and lays the foundation for future studies. Therefore, the outputs of this study provide valuable insights on the areas that practice needs to get right to deliver effective SETA programmes.

This paper aims to classify journal papers in the context of hybrid quality function deployment QFD and multi-criteria decision-making (MCDM) methods published during 2004–2021.

A conceptual classification scheme is presented to analyze the hybrid QFD-MCDM methods. Then some recommendations are given to introduce directions for future research.

The results show that among all related areas, the manufacturing application has the most frequency of published papers regarding hybrid QFD-MCDM methods. Moreover, using uncertainty to establish a hybrid QFD-MCDM the relevant papers have been considered during the time interval 2004–2021.

There are various shortcomings in conventional QFD which limit its efficiency and potential applications. Since 2004, when MCDM methods were frequently adopted in the quality management context, increasing attention has been drawn from both practical and academic perspectives. Recently, the integration of MCDM techniques into the QFD model has played an important role in designing new products and services, supplier selection, green manufacturing systems and sustainability topics. Hence, this survey reviewed hybrid QFD-MCDM methods during 2004–2021.

The Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for accounting, an amalgamation of the parent research field of accounting and the subfield of accounting information systems is pivotal for continuing relevant research that is of high quality. This study empirically investigates the distance between AIS research that is included in accounting literature and AIS research that prevails in dedicated AIS research outlets.

To understand which topics define AIS research, all articles published in the two leading AIS journals since 2000 were analyzed. Based on this topical inventory, all AIS studies that were published in the top 16 accounting journals, also since 2000, are identified and categorized in terms of topic, subtopic and research methodology. Next, AIS studies published in the general accounting field and AIS studies published in the AIS field were compared in terms of topics and research methodology to gain insights into the distance between the two fields.

The coverage of AIS topics in accounting journals is, to no small extent, concentrated around the topics “information disclosure”, “network technologies” and “audit and control”. Other AIS topics remain underrepresented. A possible explanation might be the focus on archival studies in accounting outlets, but other elements might play a role. The findings suggest that there is only a partial overlap between the parent accounting research field and the AIS subfield, in terms of both topic and research methodology diversity. These findings suggest a considerable distance between both fields, which might hold detrimental consequences in the long run, if no corrective actions are taken.

This is the first in-depth investigation of the distance between the AIS research field and its parent field of accounting. This study helped develop an AIS classification scheme, which can be used in other research endeavors. This study creates awareness of the divergence between the general accounting research field and the AIS subfield. Given the latter's relevance to the accounting profession, isolation or deterioration of the AIS research must be avoided. Some actionable suggestions are provided in the paper.

When the repercussions of COVID-19 were being absorbed by the world, the higher educational institutions (HEIs) were conceiving of strategies to run educational institutions on remote basis too, including the challenges linked with the teaching–learning as well as the management and other departmental needs. Leaning itself on the teaching–learning tectonic shifts amid the COVID-19 climes, the study reviews the status of “readiness” of the HEIs in Oman while bearing this in mind that the usage of information and communications technology (ICT) for distance learning and conventional learning has been considered as one of the parameters to judge the “quality” of the HEIs in Oman.

Documentary analysis alongside an in-depth reading of the quality audit reports sourced from the Oman Academic Accreditation Authority, which are publicly accessible are being referred for driving home the arguments in the study.

The study concludes that despite the case being in favor of distance learning from early on, the same doesn’t get reflected in the conclusions derived in the research conducted for assessing the teaching–learning mechanisms during the COVID-19 period. Therefore, the HEIs’ “readiness” in terms of ensuring the smooth transitioning to the remote learning pedagogical arrangements for meeting the challenges of the COVID-19 wasn’t efficacious.

The present study may be followed up with an understanding as to how the HEIs of Oman need to incorporate the perspectives of all the concerned stakeholders for the refurbishment of the teaching–learning process, especially in times of contingencies.

Apart from the policy-makers, the management of the HEIs of Oman needs to appreciate the need to be proactive and appreciative of the inclusion of ICT tools and techniques in the mainstream pedagogical settings.

Notwithstanding the emphasis upon the preparedness and readiness for tackling the challenges posed by the COVID-19 for the HEIs in Oman, no study has attempted to delve into the issue succinctly—the present study fills this gap.

The purpose of this paper is to investigate two current transformation processes in the construction industry: the adoption of a novel material, cross-laminated timber (CLT), and the enhancement of digital transformation. This paper depicts the actors and interaction in the business network that is emerging around CLT construction and, in particular, how digital transformation (that is, the deployment of Construction 4.0 solutions) occurs in this business network.

Digital transformation is a relatively new phenomenon in CLT construction, and the authors, therefore, adopt a qualitative inductive research approach and rely on semi-structured interviews.

The findings of this paper suggest that it is critical for actors to adopt an interorganizational perspective in CLT construction, instead of only focusing on internal operations. An interorganizational perspective supports successful CLT construction, as well as the deployment of Construction 4.0 solutions. This will bring about the benefits of digital transformation in the construction industry.

This paper investigates the network created around CLT construction in Finland but more generally illustrates the change toward Construction 4.0 solutions.

For managers, this paper explicates the importance of networking, instead of focusing on the internal development of the company, when adopting novel solutions emerging from both construction and information technology-related advancements.

Stability and traditions are characteristic of the construction industry. New technical solutions and materials, together with calls for sustainability, have challenged the traditional ways of constructing, and for example, the development of CLT construction has led to an emergence of new business networks. This material-related process and the ongoing digital transformation of business form an interesting context for an empirical-based analysis of changing interaction and networks. This paper gives the first insights into how digital transformation can benefit the evolution of the network.

The importance of sustainable supply chain management practices (SSCMPs) in the financial performance of firms is increasing significantly. However, the influence of SSCMPs on financial performance can vary across sectors and contexts. This research aims to provide a comprehensive understanding of the influence of SSCMPs on the financial sustainability of small and medium-sized enterprises (SMEs) in the food processing industry. For this, the influence of sustainable environment practices, customer and supplier relationships, social SCMPs and lean supply chain on the financial sustainability of food processing SMEs is studied.

A questionnaire survey was conducted to collect data from 56 food processing SMEs in Mbeya, Tanzania. The study employed a cross-sectional research design and a census approach to capture data from all eligible SMEs in the target population. Exploratory factor analysis (EFA) and multiple linear regression (MLR) were utilized as the primary data analysis techniques.

The findings of the study revealed a positive and significant influence of various SSCMPs on the financial sustainability of food processing SMEs. Specifically, sustainable environment management practices (β = 0.147, p = 0.000), supplier relationship management (SRM) (β = 0.715, p = 0.001), customer relationship management (CRM) (β = 0.894, p = 0.016), social SCMP (β = 0.901, p = 0.005) and lean supply chain practices (β = 0.675, p = 0.003) were all found to have a significant effect on the financial sustainability of the surveyed food processing SMEs.

The study recommends the need to plan and integrate SSCMPs in firms’ operation processes, promote collaboration and networking and offer capacity-building initiatives that equip food processing SMEs with the necessary skills and knowledge to implement SSCMPs effectively. These will nurture effective adoption of SSCMP, leading to improved operations, environmental performance, financial sustainability and long-term viability of the sector.

While SSCMPs have gained attention in the literature, the specific focus on its impact on financial sustainability in the context of food processing SMEs adds originality to this research. Industry stakeholders and policymakers can utilize the findings of this study to develop supportive policies and programs that promote sustainable supply chain practices and enhance financial sustainability in the food processing sector.