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The purpose of this paper is to revisit the Japanese model of continuous improvement (Kaizen) in order to evaluate its contribution to competitiveness in organizations and also recommend possible future research directions.

This is a conceptual paper, and secondary databased. The paper examines a vast body of research, which looked at the model from different perspectives, and critically explores its potential benefits and drawbacks in organizations.

The paper concludes that, if properly implemented, Kaizen model can substantially contribute to continuous improvement and, thus, drive organizations for high competitiveness without a need for major investment.

The findings suggest that the implementation of Kaizen calls for a development of a suitable culture within an organization that encourages creativity and promotes the theme of never settling on a status quo.

This paper shows that success of Kaizen model is not always guaranteed, as work environment and organizational culture can be the important variables in its implementation.

The current study aimed to explore the extent of accounting graduates’ abilities (AGAs) in Jordan to use modern information technology systems (MITSs) to make optimal financial decisions (OFDs). To carry out this study, the descriptive analytical approach was used to collect and analyze data. Accordingly, an electronic questionnaire was designed and distributed to 5,000 students in 30 universities in Jordan. However, only 1,067 questionnaires were valid for analysis, which constituted the sample of study. To test the research hypotheses, the descriptive analysis and multivariate regression test were used. The results indicated that the majority of accounting graduates (AGs) in Jordanian universities (JUs) do not realize the importance role of MITSs to make OFDs. In addition, the biggest challenge face AGs in JUs is the weakness of current accounting curricula in JUs in terms of not including materials related to MITSs and the role of these systems in performing accounting tasks. Finally, the study found that the current abilities of AGs in JUs moderate negatively and significantly the positive relationship between the use of MITSs and making OFDs. Accordingly, the study recommended that JUs work on developing accounting curricula through including modern courses related to the use of MITSs in performing accounting tasks.

This study aims to examine the impact of low-quality financial statements; that is, disclosure violations reported by the Securities Exchange Commission related to the level of cash holdings (CH) of firms listed on the Amman Stock Exchange (ASE).

Using panel data from 107 ASE-listed companies from 2009 to 2018, the study uses generalized method of moment estimation to examine the research hypothesis. This study hypothesize that disclosure violations can affect the level of CH and control for several variables that affect this level.

The results show that disclosure violations significantly affect the level of CH and that cash flow, capital expenditure and debt issues have a significantly positive impact on corporate CH. On the other hand, the market to book ratio and sales growth were found to be insignificant.

The limitations of the research include the fact that information on research and development and equity issues were not available, so were not included in the examination.

It is recommended that managers enhance the quality of disclosures since this allows them to hold lower levels of cash and exploit more investment opportunities. Policymakers are recommended to supervise firm disclosures closely and create ratings for disclosure quality.

To the best of the author’s knowledge, this is the first empirical research on the association between proven low-quality disclosures and the level of corporate CH among Jordanian listed companies.