THE MODERATION ROLE OF E-INVOICING IN NATIONAL TRADE: THE IMPACT OF IT AUDITING ON E-ACCOUNTING INFORMATION SYSTEMS AT JORDANIAN CUSTOMS POINTS DOI

Shaher Falah Alroud

EDPACS, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 30

Published: Oct. 27, 2024

This study investigates the moderation role of e-invoicing in national trade, specifically examining how IT auditing impacts electronic accounting information systems (EAIS) at Jordanian customs points. The primary aim is to analyze effective enhances EAIS effectiveness and explores implications for operational efficiency compliance within Jordan's operations. A survey methodology was employed, gathering data from 322 employees across various points through distributed questionnaires. We utilized partial least squares structural equation modeling (PLS-SEM) ensure methodological rigor our analysis. findings indicate that significantly effectiveness, with acting as a moderator amplifies this effect. underscores critical practices improving dynamics points, facilitating smoother trade processes. offers actionable insights industry professionals policymakers, emphasizing importance integrating robust systems. By doing so, stakeholders can promote greater operations ultimately contributing optimization processes regulatory adherence. research highlights significance strengthening frameworks leveraging technological advancements like enhance environment.

Language: Английский

Talent management in supply chain optimization: A bibliometric study and content analysis DOI
Kafa Al Nawaiseh, Abdullah Yusri Al Khatib,

Al’a Ata Jaradat

et al.

Human Systems Management, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 10, 2025

Background This systematic assessment of 408 research publications from 2004 to 2024 examines how talent management (TM) improves supply chain optimization (SCO). Objective The main goal is find and study TM CSFs that affect SCO. distinguishes internal elements (consumer expectations, flexibility, cost reduction) external aspects (human capital sustainability) provides insights into successful techniques enhance performance. Methods (SCO) using a literature review bibliometric analysis. maps co-occurrence networks significant themes VOSviewer RStudio on Web Science articles. TM’s influence SCO assessed by categorizing key success factors (CSFs) showing trends, topic clusters, gaps. Results show strategic practices including personnel planning performance improve operational efficiency, innovation, market response. paper also emphasizes integration strategy highlighting developments. Implications highlights the relevance in lays groundwork for future

Language: Английский

Citations

0
HRM and corporate Islamic finance: A hybrid literature review from the Web of Science database DOI Creative Commons
Rula Mustafa Airout, Mohammad Mashiur Rahman, Jamileh Ali Mustafa

et al.

Human Systems Management, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 24, 2025

Background This study examines how Islamic financial principles have influenced human resource management [HRM] practices from 2010 to 2024. Focusing on concepts like Riba [interest], Mudarabah [profit-sharing], and Takaful [Islamic insurance], the research explores their impact HRM strategies organizational sustainability. Objective The aims understand these reshape contemporary by identifying trends, influential scholars, major publications, analyzing effects performance. Methodology A three-stage approach analyzed 402 articles using RStudio for data analysis, VOSviewer citation network Excel visualization. method highlighted emerging trends key areas. Key findings Five clusters were identified: 1] employee engagement in sustainable organizations; 2] environmental sustainability HRM; 3] ethical social dimensions finance; 4] corporate finance’s implications; 5] strategic Implications suggest a need organizations integrate finance into call further cultural impacts, long-term

Language: Английский

Citations

0
Citizens' Attitudes Toward Constitutional Reform: Key Trends, Influential Studies, and Future Research Directions DOI Creative Commons

Sadam Abu Azam

Central European Journal of Public Policy, Journal Year: 2025, Volume and Issue: unknown

Published: April 22, 2025

Abstract This study offers a thorough analysis of academic literature exploring the significance citizens’ attitudes toward constitutional reform. It employs combined approach, utilizing both bibliometric and systematic review methods. The examines 377 journal articles published between 1994 2024. timeframe captures emerging trends advancements within field. identifies influential articles, journals, authors, countries contributing to this area research. In addition, it highlights key thematic clusters that have emerged from research, including popular protests, elite coordination, bureaucratic capacity, democratic legitimacy, citizen engagement in transitional democracies. then discusses insights noteworthy contributions each cluster, along with potential areas for future research opportunities further studies. work represents first attempt integrate methods, offering holistic perspective on scholarly discourse surrounding relevance

Language: Английский

Citations

0
Hotspots and Trends of Financial Technology (Fintech) Research: A Bibliometric Analysis DOI Creative Commons
Khawla Kassed Abdo, Hanan Ahmad Qudah, Mohammad Zakaria AlQudah

et al.

Economics, Journal Year: 2025, Volume and Issue: 13(2), P. 111 - 138

Published: June 1, 2025

Abstract Fintech has emerged as a force of disruption in the reconfiguration traditional financial services through technological innovation, while research on this domain remains fragmented. The present study tries to fill literature gap by carrying out bibliometric analysis 494 Fintech-related articles indexed Web Science Core Collection from 2001 2024. Using VOSviewer and RStudio, publication trends, citation networks, contributions highly productive authors, institutions, countries are presented. findings show rapid growth research, especially during pandemic period Covid-19, with dominant themes being adoption factors, impacts, shadow banking, development. Three important trends identified are: economic impact emerging markets, role capital improvements disclosure rating systems. These reflect increasing importance enhancing inclusions, regulatory adaptation, efficiency markets. results reveal gaps current such need for further exploration Fintech’s social implications developing economies its challenges. This contributes providing comprehensive mapping landscape, offering insights that valuable policymakers, academics. conclusions highlight regulation, investment strategies support sustainable Fintech. In addition, proposes future agenda aimed at fostering more inclusive efficient systems, particularly thereby global

Language: Английский

Citations

0
INFORMATION ASSET PROTECTION IN ACCOUNTING: ANALYZING CORPORATE GOVERNANCE AND RISK MANAGEMENT THROUGH A BIBLIOMETRIC LENS DOI

Yazan Almnadheh,

Namareq Bilal Yousef Barham,

Hadeel Mohammad Fahed Yaseen Alakkad

et al.

EDPACS, Journal Year: 2024, Volume and Issue: 69(11), P. 1 - 27

Published: Sept. 24, 2024

Language: Английский

Citations

1
The influence of artificial intelligence on electronic audit evidence: exploring the mediating role of digital transformation: evidence from Jordanian export firms DOI

Shaher Falah Alroud,

Mishal Abdullah Aljabr,

Amjad Jameel Al-Shorafa

et al.

EDPACS, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 40

Published: Dec. 6, 2024

This study investigates the impact of Artificial Intelligence (AI)—specifically Machine Learning (ML), Natural Language Processing (NLP), and Expert Systems (ES)—on Electronic Audit Evidence (EAE) mediating role Digital Transformation (DT) within Jordanian Export Firms. A survey 347 employees was conducted, data analysis performed using Structural Equation Modeling (SEM) Confirmatory Factor Analysis (CFA). The results show that ML → DT (Path Coefficient = 0.431, T-Statistic 5.2, p 0.000**) ES 0.302, 4, 0.002**) significantly contribute to DT. However, NLP not supported (p 0.064). EAE 0.107, 1.8, 0.002) positively influences EAE, 0.329, 0.001**) has a significant positive effect on EAE. Conversely, -0.189, -3.1, shows negative 0.125, 2.5, 0.008*) is supported, demonstrating mediates relationship between 0.085). These findings underscore importance in driving digital transformation adoption sector.

Language: Английский

Citations

1
Exploring the nexus of Information Systems Management and strategic planning: a bibliometric perspective using the Web of Science database DOI
Wael Basheer Abdul Kareem Alhyasat, N. Halouani,

Ala’ Mohammad Saleh Aljarab’ah

et al.

EDPACS, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 27

Published: Oct. 11, 2024

In modern organizational studies, the incorporation of Information Systems (IS) and strategic planning has gained prominence. This hybrid literature review seeks to explore on such its implications for risk management, business continuity, development. First, keyword co-occurrence analysis was conducted 105 SJR-ranked journal articles sampled from Web Science database. study identified analyzed major research areas within domain. Through content analysis, after refining our sample by applying bibliographic coupling most globally cited contributions, restricted a selection 32 articles, with all matching or exceeding threshold at least 20 total global citations (TGCs). Our indicated that integration IS focuses more factors affecting adoption continuance these practices, while papers contributing management development focus discussion theoretical framework underlies their implementation. Moreover, signaled constant number challenges relative this integration, especially concerning perceived effectiveness differential effects cultural generational variables practice in settings.

Language: Английский

Citations

0
THE MODERATION ROLE OF E-INVOICING IN NATIONAL TRADE: THE IMPACT OF IT AUDITING ON E-ACCOUNTING INFORMATION SYSTEMS AT JORDANIAN CUSTOMS POINTS DOI

Shaher Falah Alroud

EDPACS, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 30

Published: Oct. 27, 2024

This study investigates the moderation role of e-invoicing in national trade, specifically examining how IT auditing impacts electronic accounting information systems (EAIS) at Jordanian customs points. The primary aim is to analyze effective enhances EAIS effectiveness and explores implications for operational efficiency compliance within Jordan's operations. A survey methodology was employed, gathering data from 322 employees across various points through distributed questionnaires. We utilized partial least squares structural equation modeling (PLS-SEM) ensure methodological rigor our analysis. findings indicate that significantly effectiveness, with acting as a moderator amplifies this effect. underscores critical practices improving dynamics points, facilitating smoother trade processes. offers actionable insights industry professionals policymakers, emphasizing importance integrating robust systems. By doing so, stakeholders can promote greater operations ultimately contributing optimization processes regulatory adherence. research highlights significance strengthening frameworks leveraging technological advancements like enhance environment.

Language: Английский

Citations

0