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Article
Publication date: 19 October 2023

Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour and Waed Ensour

This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory…

Abstract

Purpose

This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students.

Design/methodology/approach

In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms.

Findings

The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures.

Originality/value

This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 26 December 2023

Hamzah Al-Mawali, Zaid Mohammad Obeidat, Hashem Alshurafat and Mohannad Obeid Al Shbail

This study aims to develop cause-and-effect relationships among the critical success factors (CSFs) of fintech adoption and rank these CSFs based on their importance in the model.

Abstract

Purpose

This study aims to develop cause-and-effect relationships among the critical success factors (CSFs) of fintech adoption and rank these CSFs based on their importance in the model.

Design/methodology/approach

To achieve the objectives of the study, the Fuzzy Decision-Making Trial and Evaluation Laboratory (FDEMATEL) approach was used. The data was collected from 16 experts using a questionnaire.

Findings

The findings demonstrated the interrelationships among the CSFs. In total, 16 critical factors were recognized as causal factors, and the remaining eight were considered effect factors. The CSFs were ranked based on their importance in fintech adoption.

Originality/value

This study is novel as it investigates CSFs of fintech adoption using FDEMATEL, and it contributes to understanding the nature of these factors and how they affect fintech adoption. The findings propose a significant basis to deepen fintech adoption and deliver a clue to design a practical framework for fintech adoption.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 20 July 2023

Zaid Jaradat, Ahmad Al-Hawamleh, Mohannad Obeid Al Shbail and Allam Hamdan

This study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors…

Abstract

Purpose

This study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors like technological, process, cultural and leadership readiness on the willingness of enterprises to adopt blockchain.

Design/methodology/approach

To gain insights into the potential adoption of blockchain technology and its intangible benefits for enterprises in the Jordanian industrial sector, this study gathered perspectives from a broad range of professionals, including financial managers, internal control staff, accounting departments, IT department managers and IS-related personnel. This was achieved through the administration of a comprehensive questionnaire designed to capture their opinions.

Findings

This study highlights the importance of technological and leadership readiness in adopting blockchain. It also shows that blockchain adoption can yield significant intangible benefits for enterprises. However, the study did not find a significant relationship between process readiness, cultural readiness and the intention to adopt blockchain.

Practical implications

The study’s outcomes underscore the importance of prioritizing technological and leadership readiness for enterprises and policymakers intending to adopt blockchain technology. By doing so, they can increase their willingness to adopt this technology and leverage its benefits.

Originality/value

This pioneering study investigates the adoption of blockchain technology and its intangible benefits for Jordanian businesses. It also examines the influence of factors like technological, process, cultural and leadership readiness on the decision to adopt blockchain in the industrial sector.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Book part
Publication date: 23 April 2024

Huthaifa Al-Hazaima, Hashem Alshurafat, Mohannad Obeid Al Shbail and Husam Ananzeh

To effectively integrate sustainability education into accounting, the needs of stakeholders such as educators, practitioners, regulators, students, and politicians must be…

Abstract

To effectively integrate sustainability education into accounting, the needs of stakeholders such as educators, practitioners, regulators, students, and politicians must be considered. While existing literature reflects their separate perceptions, this study considers their influence on the integration process. Sustainability accounting can play a key role in supporting sustainability practices, which businesses need to be accountable for. This study focuses on how sustainability accounting education can improve corporate sustainability practices. However, most existing studies only consider one stakeholder group, and there is a gap in literature on sustainability accounting education in developing countries, particularly in the Middle East. This study informs future researchers about various research gaps in sustainability education.

Details

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

Keywords

Content available
Book part
Publication date: 23 April 2024

Abstract

Details

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

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