Non-linear impacts of productive capacity on organizational sustainability: an analysis of Next-11 countries with ESG moderation DOI
Ghulam Ghouse, Mubasher Iqbal, Federica Cucchiella

et al.

Baltic Journal of Management, Journal Year: 2025, Volume and Issue: unknown

Published: March 14, 2025

Purpose This study aims to test the non-linear impact of overall productive capacity on organizational sustainability for Next-11 countries. It also includes moderating role environmental, social and governance (ESG). Design/methodology/approach The panel auto regressive distributed lag (ARDL) method with pooled mean group (PMG) specification is applied analyze relationship between period 2000 2023. Findings finds an inverted U-shaped sustainability, where increased initially boosts but decreases it beyond optimal point. ESG’s beneficial, from a relationship. official exchange rate (OER) energy transition (ENTR) show negative sustainability. Research limitations/implications Some weaknesses this might be hinged fact that targeted countries only. can extended other emerging economies. Second, directional impacts are partial monotone, indicate more complicated tendency regional development, which needs further examination. Originality/value research delivers innovative insights into how ESG moderates quadratic N-11 Further, has considered OER ENTR determine

Language: Английский

Towards an understanding of business intelligence and analytics usage: Evidence from the banking industry DOI Creative Commons

Ashraf Bany Mohammed,

Manaf Al‐Okaily, Dhia Qasim

et al.

International Journal of Information Management Data Insights, Journal Year: 2024, Volume and Issue: 4(1), P. 100215 - 100215

Published: Jan. 31, 2024

This study investigates the factors influencing usage of Business Intelligence and Analytics (BIA) in banking industry sector. Furthermore, it explores moderating influence employees' work experience on BIA within Jordanian commercial banks. A conceptual model was developed based TOE framework to assess technological, organizational, environmental utilization For this reason, followed an empirical analysis a questionnaire collect data from employees total 277 responses were analyzed using partial least squares structural equation modeling (PLS-SEM) test hypotheses study. The findings reveal significant positive usage, which indicates that they play crucial role shaping Regarding experience, has been found moderates relationships between technological organizational BIA. However, did not These highlight need for institutions Jordan adopt holistic approach aligns advanced solutions, supportive culture, adaptability external environment optimize their provides valuable insights seeking enhance make data-driven decisions dynamic industry.

Language: Английский

Citations

45

So What About the Post-COVID-19 Era?: Do Users Still Adopt FinTech Products? DOI
Manaf Al‐Okaily

International Journal of Human-Computer Interaction, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 15

Published: Feb. 7, 2024

During the coronavirus 2019 (COVID-19) pandemic, many countries worldwide were encouraged to use FinTech products and warned people not cash fight against spread of coronavirus. Despite immense encouragement for citizens conduct financial transactions by using services as an alternative traditional banking reduce cases physical interaction between individuals institutions, level adoption these is still below expectations in some even post-COVID-19 pandemic era, case Jordan. Therefore, main purpose current study explore antecedent factors that directly influence usage, which turn affects continuance intention era integrating Protection Motivation Theory (PMT) Technology Acceptance Model (TAM) with other much-related factors. To achieve above-mentioned purpose, a quantitative research method online questionnaire was used collect analyse data gathered from 361 users products. Finally, results revealed most proposed hypotheses accepted except hypothesis 4 rejected. Nonetheless, perceived susceptibility COVID-19 found be important factor contributing usage era.

Language: Английский

Citations

40

Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets DOI Creative Commons
Manaf Al‐Okaily, Hani Alkayed, Aws Al-Okaily

et al.

International Journal of Information Management Data Insights, Journal Year: 2024, Volume and Issue: 4(1), P. 100228 - 100228

Published: March 27, 2024

The eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner. main objective this study explain impact XBRL adoption on transparency information disclosure Jordanian companies. current used sample 124 respondents including accounting managers, auditors, and managers with background who are working firms. findings confirmed increases digital environment which leads more relevant, reliable, transparent statements disclosure. One implication heightened importance turning implementation will support process decision making enhance both performance decision-making process. Lastly, research effort first its kind examined from firms' perspective Jordan as developing country.

Language: Английский

Citations

30

Implications of the COVID-19 pandemic on continuance usage of electronic tax declaration platforms: extending classical UTAUT model DOI
Manaf Al‐Okaily

Digital Policy Regulation and Governance, Journal Year: 2024, Volume and Issue: 26(6), P. 640 - 658

Published: May 24, 2024

Purpose Investigating antecedents that may affect the usage of electronic tax declaration platforms is not a new research topic. Nevertheless, investigating continuance these beyond COVID-19 pandemic relatively trend. Accordingly, purpose this study to investigate antecedent factors directly influence platforms’ in post-pandemic era by integrating Unified Theory Acceptance and Use Technology Model with other related factors. Design/methodology/approach To achieve main study, an online questionnaire was used gather data from 231 Jordanian taxpayers. Findings The findings revealed positive significant effects performance expectancy, social influence, knowledge trust e-government services on platforms. Contrary what expected, effort expectancy insignificant, hence hypothesis ( H2 ) rejected. Originality/value current provided theoretical practical implications using well-established lens within context developing country, namely, Jordan.

Language: Английский

Citations

18

Revolutionizing supply chain management: a critical meta-analysis of empowerment and constraint factors in blockchain technology adoption DOI
Hassan Younis, Omar M. Bwaliez, Manaf Al‐Okaily

et al.

Business Process Management Journal, Journal Year: 2024, Volume and Issue: 30(5), P. 1472 - 1500

Published: May 31, 2024

Purpose This study conducts a thorough literature review and meta-analysis to explore the adoption of blockchain technology (BCT) in supply chain management (SCM). It aims identify potential benefits, challenges, critical factors influencing implementation this chains. Design/methodology/approach A systematic analysis 157 highly cited publications is performed, offering insights into research trends, citations, industries, methods, contextual aspects. Thematic employed uncover key findings regarding enablers, barriers, drivers, drawbacks associated with BCT Findings The highlights complexities opportunities involved adopting SCM. proposed model aligns five dimensions, including inter-organizational, intra-organizational, technological, legal, assist businesses harnessing BCT, overcoming obstacles, managing challenges. provides practical recommendations for navigating intricacies while balancing challenges risks. Practical implications Organizations operating chains can leverage gained from investigation position themselves at forefront adoption. By implementing model, they unlock benefits such as increased transparency, efficiency, trust, cost reduction. Originality/value novelty paper lies its extensive on Blockchain Technology offers various aspects drawbacks. Additionally, presents comprehensive specifically designed successful addresses multiple dimensions financial.

Language: Английский

Citations

18

From traditional to digital: the role of XBRL adoption in improving financial statements transparency DOI
Manaf Al‐Okaily, Helmi A. Boshnak, Hani Alkayed

et al.

Global Knowledge Memory and Communication, Journal Year: 2024, Volume and Issue: unknown

Published: March 14, 2024

Purpose This study aims to explore the role of eXtensible Business Reporting Language (XBRL) adoption in improving financial statements transparency Jordanian context. Design/methodology/approach The partial least squares structural equation modeling approach was used analyze obtained data. Findings empirical outcomes indicated that XBRL contributes listed firms Amman Stock Exchange, whereas information technology (IT) infrastructure found moderate relationship between and hence related hypotheses were accepted. Originality/value encouraged importance shifting which will contribute data then support process decision-making.

Language: Английский

Citations

17

Advancements and forecasts of digital taxation information systems usage and its impact on tax compliance: does trust and awareness make difference? DOI
Manaf Al‐Okaily

Journal of financial reporting & accounting, Journal Year: 2024, Volume and Issue: unknown

Published: May 29, 2024

Purpose The main purpose of the current study was to develop a new research model in hope providing further understanding Digital Taxation Information Systems (DTIS) usage and its impact on tax compliance by investigating mediating role trust e-government services (TIE) moderating awareness (AW) toward these systems. Design/methodology/approach A quantitative method approach with Partial Least Squares-Structural Equation Modelling (PLS-SEM) employed analyze data collected. Findings results indicated that DTIS is influenced perceived usefulness (PU), ease use (PEU), attitude (ATT), knowledge (KN), subjective norm (SN), AW TIE. Contrary what expected, does not moderate association between SN usage. Eventually, also revealed TIE has mediated government (TIG) Originality/value This provides thought-provoking empirical pieces evidence about situation among academic professors Jordan. Furthermore, outcomes discussion presented will help Jordanian improve comprehensively formulate strategies increase procedure.

Language: Английский

Citations

15

Exploring the antecedent factors of continuous intention to use mobile money: insights from emerging markets DOI
Nour Qatawneh, Aws Al-Okaily, Manaf Al‐Okaily

et al.

Digital Policy Regulation and Governance, Journal Year: 2024, Volume and Issue: unknown

Published: July 23, 2024

Purpose The purpose of this study is to examine the factors that may have an influence on continuous intention use mobile money as one Financial Technology (FinTech) products beyond COVID-19 pandemic lockdown period. Design/methodology/approach This has empirically tested expanded post-acceptance model (Extend-PAM) and expectation-confirmation (ECM) explain adoption in Jordan. Data collected were analyzed through partial least squares–structural equation modeling (PLS-SEM). Findings results mainly showed quality administrative services trust significantly impact confirmation perceived usefulness. In addition, security knowledge FinTech users’ Also, usefulness satisfaction intention. Significant relationships noted among confirmation, usefulness, money. Originality/value paper integrates two key theories: post-adoption behavior Therefore, attempts fill a literature gap by examining antecedent post-consumption stage.

Language: Английский

Citations

15

The mediating role of technological vigilance between IT infrastructure and AIS efficiency DOI Creative Commons
Adel M. Qatawneh, Manaf Al‐Okaily

Journal of Open Innovation Technology Market and Complexity, Journal Year: 2024, Volume and Issue: 10(1), P. 100212 - 100212

Published: Jan. 21, 2024

This study aimed to examine the mediating role of technological vigilance within commercial banks in Jordan supporting relationship between information technology (IT) infrastructure (hardware, software, network, security, maintenance, quality, and interoperability) Accounting Information Systems (AIS) efficiency. AMOS Statistical Package Social Science (SPSS) were used order screen analyze data collected from 161 financial accounting managers Jordan. The results indicated that mediates IT AIS efficiency; it is based on idea use infrastructure, such as networks, hardware, software support business processes has a direct impact efficiency AIS. Accordingly, this recommends focusing achieving Jordanian banks. originality lies its ability address increasing efficiency, well focus vigilance. also novel contribution field by exploring interconnectedness technology, operational watchfulness. Through an in-depth analysis empirical case studies, deeper understanding interplay these three variables was presented.

Language: Английский

Citations

14

Nexus between green human resource management practices and corporate social responsibility: does transformational leadership make difference? DOI
Mohammad Ta’amneh, Manaf Al‐Okaily,

Jamal Abu‐Doleh

et al.

International journal of organizational analysis, Journal Year: 2024, Volume and Issue: unknown

Published: March 19, 2024

Purpose The purpose of this study was to investigate the connection between green human resource management (GHRM) and corporate social responsibility (CSR). In addition, also investigates how impact GHRM varies depending on extent transformational leadership. Design/methodology/approach Adopting a quantitative approach, sample consists 376 employees who hold leadership positions in academic body those work resources units at universities won Web Metric Award. Findings Results have shown that all practices were found significant positive effect CSR. findings revealed positively moderates relationship Originality/value contribute existing knowledge by providing empirical evidence practices, CSR performance. highlights moderating influence CSR, suggesting can increase efficacy promoting outcomes.

Language: Английский

Citations

12