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1 – 10 of 233
Article
Publication date: 8 April 2024

Sofyan Abu Shriha, Moh’d Anwer AL-Shboul and Samer Abaddi

The purpose of this study is to assess the correlations between the e-entrepreneurial intentions, attitude toward e-entrepreneurship, subjective norms, perceived behavior control…

Abstract

Purpose

The purpose of this study is to assess the correlations between the e-entrepreneurial intentions, attitude toward e-entrepreneurship, subjective norms, perceived behavior control, attitude toward risk and entrepreneurial knowledge of Jordanian business students to start an online business and the e-entrepreneurial intention.

Design/methodology/approach

A sample of 392 undergraduate business students from different Jordanian public and private universities participated in the study. Data were collected using an online survey-based questionnaire (i.e. Google Forms) using emails and social media platforms (i.e. WhatsApp, Facebook, etc.); reliability and validity tests were ensured. This study employs a 50-item questionnaire (distributed online via Google Forms and in two languages) to collect data, utilizing 5-point Likert scales; correlation analysis, linear regression analysis, and structural equation modeling are used to analyze the data.

Findings

The results showed that the e-entrepreneurship intentions of Jordanian business students are significantly predicted by their attitude toward e-entrepreneurship, subjective norms, perceived behavioral control, and entrepreneurial knowledge. One’s attitude toward risk does not influence the ambition to launch an Internet company much. Furthermore, their affiliation does not significantly impact the students' plans to pursue e-entrepreneurship.

Practical implications

The study has important real-world implications, particularly for Jordan. The country could create more jobs and boost the economy by encouraging students to start online businesses and helping small businesses grow. This is especially important in Jordan, where many people, particularly young adults, struggle to find work. Therefore, true need for interventions to foster e-entrepreneurship among business students in emerging economies like Jordan.

Originality/value

The goal of this research is to examine Jordanian business students' aspirations to launch Internet businesses in developing nations throughout the digital age. The results offer valuable information on the elements influencing the e-entrepreneurial intents of Jordanian business students. This information may be utilized to create programs and policies that effectively encourage e-entrepreneurship in Jordan.

Details

Management & Sustainability: An Arab Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 21 March 2024

Sima Magatef, Tala Abuhussein, Laila Ashour, Shafique Ur Rehman and Manaf Al-Okaily

This study aims to focus on exploring the impact of the COVID-19 pandemic on the students’ academic performance in Jordanian higher education during the outbreak of the pandemic…

Abstract

Purpose

This study aims to focus on exploring the impact of the COVID-19 pandemic on the students’ academic performance in Jordanian higher education during the outbreak of the pandemic, evaluating the e-learning education and evaluating online education in practical lessons during the pandemic according to the university type, educational level, academic year and different specializations or faculty.

Design/methodology/approach

This study provides quantitative and qualitative analysis on the students’ e-learning performance during the pandemic. It presents the analysis of online learning preference of 424 questionnaires and 85 structured interviews with the university’s students and examines whether there is significant impact of the COVID-19 pandemic on their academic performance.

Findings

The findings of this study present evidence of students’ improvement in their academic performance and lend credence to the notion that organizational characteristics may play a role in the adaptation of emergency remote teaching. This was evident that more scientific-based faculties (engineering, pharmaceutical and medicine) faced more challenges during the pandemic, and it negatively influenced students’ performance. This was justifiable to the need for a more practical one-to-one interaction and integration.

Originality/value

The findings of this research present evidence of students’ improvement in their academic performance and lend credence to the notion that organizational characteristics may play a role in the adaptation of emergency remote teaching. This was evident that more scientific-based faculties (engineering, pharmaceutical and medicine) faced more challenges during the pandemic and it negatively influenced students’ performance. This was justifiable to the need for a more practical one-to-one interaction and integration.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 25 April 2023

Hibatullah Stetieh

This paper aims to examine accessibility in the built environment and tries to determine the physical and attitudinal barriers affecting Persons with Visual Disabilities' (PWVDs…

Abstract

Purpose

This paper aims to examine accessibility in the built environment and tries to determine the physical and attitudinal barriers affecting Persons with Visual Disabilities' (PWVDs) experience on the University of Jordan (UJ) campus.

Design/methodology/approach

This is a descriptive mixed-methods study, based on the following: data collection regarding PWVDs' services at UJ; semi-structured interviews with PWVDs and with some employees at UJ; observations, photographs and direct measurements during campus tours; accompanying one student with poor eyesight when navigating through UJ campus; then, analyzing data in light of the national code's accessibility checklist.

Findings

UJ campus suffers from many shortcomings regarding accessibility; these include an insufficient pedestrian environment, limited tactile paths, low illuminance levels in lecture halls and other inadequate services. Besides, there are many infringements on PWVDs' paths, due to either new expansions or unconscious behavior. Moreover, interpersonal barriers prevent PWVDs from using assistive equipment and accommodation. The study concludes that preserving pedestrians' rights, monitoring new expansions, renovating the UJ campus in accordance with national codes and international standards, improving PWVDs services and awareness-raising programs are needed to ensure accessibility for PWVDs.

Originality/value

New legislation has been recently passed regarding accessibility in Jordan, and – on the UJ campus – the first phase of tactile paving has been installed. This paper is believed to be the first of its kind to evaluate PWVDs' services following the new changes. The study's methodology might also be deemed useful to stakeholders when enabling the built environment.

Details

Open House International, vol. 49 no. 1
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 14 June 2023

Manaf Al-Okaily

The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs…

Abstract

Purpose

The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic.

Design/methodology/approach

The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used.

Findings

The empirical findings revealed all postulated hypotheses were accepted except H3. Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected.

Originality/value

The results of the current research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 25 January 2023

Basil Tucker, Lee D. Parker and Glennda E.M. Scully

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting…

3801

Abstract

Purpose

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Design/methodology/approach

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

Findings

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

Originality/value

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.

Article
Publication date: 14 April 2023

Vitor Azzari, Emerson Wagner Mainardes and Aziz Xavier Beiruth

This study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.

Abstract

Purpose

This study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.

Design/methodology/approach

The authors initially investigated the service quality literature in the context of accounting. To develop the scale, the authors carried out three studies. First, the authors conducted 20 in-depth interviews to generate the ASQ items. Then, they undertook a survey with 174 accounting services clients to group these items into factors through exploratory factor analysis (EFA). Finally, the authors carried out another survey with 330 clients to purify and validate the scale through a confirmatory composite analysis (CCA) and structural equation modeling (SEM).

Findings

The authors were able to validate the ACCOUNTQUAL scale, which is composed of the following dimensions: efficiency, trust, technological innovation and accountant knowledge, the latter being composed of three aspects: consultative view, technical capacitation and knowledge about clients.

Originality/value

The authors concluded that ASQ is a multidimensional construct that covers the assessment of technical, tooling, relationship and qualification aspects of the accounting service. To the best of the authors’ knowledge, this is the first study that developed and validated a scale for measuring ASQ. If accounting service providers meets the elements presented in the scale, they will potentially deliver a high-quality service.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 31 January 2024

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…

Abstract

Purpose

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

Design/methodology/approach

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

Findings

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

Research limitations/implications

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

Practical implications

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Social implications

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

Originality/value

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Book part
Publication date: 23 April 2024

Walid Zakaria Siam and Hashem Alshurafat

This study aimed to determine the impact of Business Intelligence (BI) applications on accounting department contributions to the development and quality assurance of university…

Abstract

This study aimed to determine the impact of Business Intelligence (BI) applications on accounting department contributions to the development and quality assurance of university accounting education in Jordan. A questionnaire was given to accounting faculty members in 25 universities, and the results showed that BI applications had a significant effect on the development and quality assurance of university accounting education. Private universities had a greater impact than public universities. Recommendations of this study include improving awareness of BI applications, focusing on decision support systems in private universities and risk analysis in public universities, and promoting cooperation between public and private universities to achieve excellence in an increasingly competitive global environment.

Details

Technological Innovations for Business, Education and Sustainability
Type: Book
ISBN: 978-1-83753-106-6

Keywords

Article
Publication date: 3 May 2023

Sahem Nawafleh

Based on the principle of equality, individuals with disabilities have the right to equal job opportunities and career advancements and to actively participate in the economy like…

Abstract

Purpose

Based on the principle of equality, individuals with disabilities have the right to equal job opportunities and career advancements and to actively participate in the economy like other members of society. This study aims to provide an integrated description of discriminatory occupational practices and behaviours that individuals with disabilities face. This study followed the descriptive analytical approach to achieve the objectives. A questionnaire was used for data collection purposes.

Design/methodology/approach

The target population for this study was male and female employees with disabilities working in the Jordanian Government sector for the years 2019–2022 in all governorates of Jordan. The sample method used was purposive-convenient random sampling, and the size of the sample valid for statistical analysis was n = 1,043. Using the Statistical Package for Social Sciences (v26), a number of statistical tests were conducted to infer the features of the researched phenomenon.

Findings

This study found an overall moderate level (mean = 2.76) of practices and behaviours of job discrimination against individuals with disabilities in the Jordanian public sector. All proposed practices and behaviours were at moderate levels of agreement, with the highest discriminatory behaviours being in the areas of training and learning opportunities (2.88), followed by job performance evaluation (2.84), work leave and vacation (2.75), integration and social participation (2.74), career advancement and promotion (2.73) and, last, the distribution of tasks and responsibilities (2.61). Furthermore, it was found that there are significant differences in the levels of discriminatory practices and behaviours towards people with physical disabilities, individuals with visual impairments and psychological disabilities, new employees at work and those with a low level of education. In addition, employees at higher administrative levels (manager, deputy/assistant manager and head of department/division) and workers in the southern and central governorates are exposed to the highest levels of discrimination.

Research limitations/implications

Lack of data: There is often a lack of reliable and comprehensive data on employees with disabilities, making it difficult for researchers to accurately study and understand the experiences of this population. Stigma and discrimination: People with disabilities often face stigma and discrimination, which can make it challenging for researchers to engage with them and collect accurate information.

Practical implications

Moreover, it was found that the main agencies to which cases of discriminatory practices towards individuals with disabilities working in the Jordanian public sector are reported are the direct managers/supervisors (n = 381), the ministry to which the institution/department belongs (n = 278) and the Higher Council for the Rights of Persons with Disabilities (n = 261).

Social implications

Supporting social inclusion: Employment can provide a sense of purpose, identity and social inclusion for people with disabilities, which can have a positive impact on their disabilities and overall quality of life. Improving diversity and inclusion: The inclusion of employees with disabilities can contribute to a more diverse and inclusive workplace, where all employees feel valued and respected.

Originality/value

This study found that discriminatory practices against employees with disabilities in the Jordanian public sector were largely because of a lack of awareness of reporting mechanisms and negative attitudes towards individuals with disabilities. This study proposes solutions such as raising awareness among non-disabled employees, implementing penalties for discriminatory behaviour and updating legislation for the rights of individuals with disabilities.

Details

International Journal of Organizational Analysis, vol. 32 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 21 November 2023

Taro Komatsu, Kaoru Ghalawinji-Yamamoto, Yukari Iwama and Sayo Hattori

The purpose of this paper is to explore how vulnerable refugee children's education can be supported in the first asylum country during a long-term, complex crisis. More…

Abstract

Purpose

The purpose of this paper is to explore how vulnerable refugee children's education can be supported in the first asylum country during a long-term, complex crisis. More specifically, the authors examine the impact of a remedial education (RE) program on academically challenged Syrian refugees' sustained learning and well-being in Jordan during a protracted emergency.

Design/methodology/approach

Using the 2012 United Nations human security framework, the authors analyze the quantitative results of program evaluation, supplemented by qualitative surveys and stakeholder interviews that asked about the aspirations of refugee children and their guardians, their school experience and the refugee–host community relationship.

Findings

The authors' data suggest that the program enhanced targeted Syrians' protection and empowerment. Their increased sense of safety and improved academic performance and learning motivation were likely owing to child-friendly classroom management and pedagogies that facilitated interactive and differentiated learning. Their human security was further strengthened when they learned with Jordanian children who experienced similar academic challenges and with teachers sympathetic to their plight. Meanwhile, a human security framework calls for humanitarian agencies' strategic engagement with local partners to ensure refugees' learning continuity.

Originality/value

Refugee education studies in first asylum countries are rare. Even rarer are studies focusing on academically low-achieving refugees with full consideration of the protracted and complex nature of a crisis. This study suggests effective measures to increase their human security while calling for humanitarian aid organizations to use long-term thinking.

Details

International Journal of Comparative Education and Development, vol. 26 no. 1
Type: Research Article
ISSN: 2396-7404

Keywords

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