The Role of Accounting Information Systems on Business Performance – A Proposed AIS Model of Improved Business Performance DOI
Afshan Younas

Communications in computer and information science, Journal Year: 2024, Volume and Issue: unknown, P. 465 - 474

Published: Jan. 1, 2024

Language: Английский

The Use of a Technology Acceptance Model (TAM) to Predict Patients’ Usage of a Personal Health Record System: The Role of Security, Privacy, and Usability DOI Open Access
Adi Alsyouf, Abdalwali Lutfi, Nizar Alsubahi

et al.

International Journal of Environmental Research and Public Health, Journal Year: 2023, Volume and Issue: 20(2), P. 1347 - 1347

Published: Jan. 11, 2023

Personal health records (PHR) systems are designed to ensure that individuals have access and control over their information support them in being active participants rather than passive ones healthcare process. Yet, PHR not yet been widely adopted or used by consumers despite benefits. For these advantages be realized, adoption of the system is necessary. In this study, we examined how self-determination management influences individuals’ intention implement a system, i.e., ability actively manage health. Using an extended technology acceptance model (TAM), researchers developed empirically tested explaining public PHRs. total, 389 Saudi Arabian respondents were surveyed quantitative cross-sectional design. The hypotheses analysed using structural equation modelling–partial least squares (SEM-PLS4). Results indicate usage was influenced three major factors: perceived ease use (PEOU), usefulness (PU), security towards use. PEOU also found moderated privacy, whereas usability positively negatively PU first time, study personal Arabia, including extension TAM as well development context-driven examines relationship between security, usability, Furthermore, fills gap literature regarding moderating effects privacy influence on Further, PEOU, PU, Study findings expected assist government agencies, policymakers, organizations around world, understanding records.

Language: Английский

Citations

102

The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies DOI Creative Commons
Mohammad Zakaria AlQudah, Abdalwali Lutfi, Shadi Habis Abualoush

et al.

International Journal of Information Management Data Insights, Journal Year: 2023, Volume and Issue: 3(2), P. 100183 - 100183

Published: June 8, 2023

This study emphases on the top management empowerments to internal auditors, namely, general qualification, electronic qualification and independence, affecting quality of audits in Jordanian Listed Service Companies.This paper used 144 usable questionnaires from auditors listed service companies.The gathered data were analysed utilizing "Statistical Package for Social Sciences (SPSS)''.The results reveal that independence have a significant effect audits, as supported by resource-based view.Due importance companies' sector context Jordan, are helpful audit profession decision makers offering new legislation profession.Future research may consider other factors hinder such task complexity or organizational culture.

Language: Английский

Citations

49

Evaluating the Impact of E-accounting Systems on Firm Performance: A Structural Equation Modeling Approach DOI

Muhammad Yassein Rahahle,

Ayman Ahmad Abu Haija, Mohammad Azzam

et al.

Studies in systems, decision and control, Journal Year: 2024, Volume and Issue: unknown, P. 1193 - 1209

Published: Jan. 1, 2024

Language: Английский

Citations

40

A Decade of Green Economic Literature: An Analysis-Based Bibliometric DOI Creative Commons
Hamza Alqudah, Mohammad Zakaria AlQudah, Yazan Abu Huson

et al.

International Journal of Energy Economics and Policy, Journal Year: 2024, Volume and Issue: 14(3), P. 497 - 511

Published: May 8, 2024

This research significantly contributes to comprehending the body of work surrounding green economics and sustainable economies by methodically reviewing categorizing papers from Web Science (WoS) core collection. It highlights key authors, subjects, publishing sources, nations relevant economic studies meticulously analyzing 4,157 papers. Additionally, it constructs detailed visual maps based on referenced sources. By conducting a thorough bibliometric analysis, this study underscores importance using such tools gauge impact productivity. Leveraging WoS Core Collection, particularly Citation Index Expanded Social Sciences Index, was deliberate ensure comprehensive evaluation research. The data accentuates changing landscape field, indicating its growing significance expanding academic discussions around practices. delves into emerging directions that could inform considerations for economy. Despite marked increase in publications recent years, signaling heightened interest economy studies, field remains infancy, with limited quantitative conducted. Consequently, many findings remain inconclusive, numerous aspects literature unexplored. Finally, outlines both practical theoretical implications gleaned findings.

Language: Английский

Citations

25

The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19 DOI Open Access
Abdalwali Lutfi, Hamza Alqudah

Sustainability, Journal Year: 2023, Volume and Issue: 15(9), P. 7704 - 7704

Published: May 8, 2023

There is minimal level of use Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless its importance to audit productivity cost reduction, this holds particularly true the public sector entities’ internal departments. Accordingly, article aims explore how technological factors, such as relative advantage, complexity, compatibility, observability, trialability, contribute CAATTs Jordan’s during COVID-19 pandemic impact on profession’s outcome. The study also seeks evaluate these tools affects effectiveness auditing, with IT knowledge auditors serving a moderating variable. This used 91 usable responses from managers Jordanian institutions. Diffusion Innovation (DOI) theory develop proposed research model. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), result indicated that exception had positive significant effect Based findings, using has relationship between usage effectiveness. Owing significance economy Jordan, findings have implications for profession, regulators, decision-makers proposing new legislation regulations when it comes audit. Further, through lens social implications, institutions can positively improve their capability reach role protective funds limiting corrupt practices sector. paper contributes by providing insight into factors Jordan. study, best author’s knowledge, first tackled auditors’ use–internal context.

Language: Английский

Citations

26

The Moderation of Organizational Readiness on the Relationship Between Toe Factors and Fintech Adoption and Financial Performance DOI Creative Commons
Ahmad Marei, Jamileh Ali Mustafa,

Mohammed Othman

et al.

Journal of Law and Sustainable Development, Journal Year: 2023, Volume and Issue: 11(3), P. e730 - e730

Published: Aug. 2, 2023

Purpose of the study: The purpose study was to discuss impact TOE factors on FinTech Adoption and Financial Performance role organizational readiness as moderation in Jordanian commercial banks. Theoretical framework: In order examine how embrace Fintech its effects Performance, this provides an enhanced technology acceptance model (TOE) that includes relative advantage, top management support, competitive pressure, technological compatibility. Method: A questionnaire we created distributed bank managers, department heads, supervisors working for banks yielded 215 valid replies. To test hypotheses, used a structural equation (SEM) analyze data correlations between all latent variables. Results conclusion: results reveal positive significant relationship Relative Advantage, Top Management Support, Competitive Pressure compatibility has insignificant effect Adoption, Also showed Performance. moderating Technological Compatibility Adoption. This also shows does not have Adoption. Search implications: study's findings imply need further research exploration into improve financial performance remain market. Originality value: contributes integrating adoption Fintech's trust with TOE, adds body knowledge usage by offering more thorough understanding influence users' views.

Language: Английский

Citations

25

Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards DOI Creative Commons
Hamza Alqudah, Noor Afza Amran, Haslinda Hassan

et al.

Heliyon, Journal Year: 2023, Volume and Issue: 9(10), P. e20497 - e20497

Published: Sept. 30, 2023

An effective internal auditor can support an organization in achieving its goals and protect assets funds. However, to be effective, the auditors need empowered with relevant resources. This study aims at probing influence of empowerments (management support, external auditors' collaboration, independence, size audit units, extrinsic rewards) on effectiveness, examin whether rewards moderate association between respective effectiveness Jordanian public sector auditors'. The current work relied 117 surveys collected from Jordan's financial managers sectors. According Resource-Based View (RBV), findings show that management cooperation, all have a significant auditor. Internal Audit Department (IAD) was discovered insignificant. Also, results revealed partial for reward as moderator. Because prominence market, this research expands idea enabling (IA) accomplish their assigned objectives. might help authorities develop new norms legislation profession. These empowering characteristics may also improve capacity execute duty saving monies limiting corrupt practices inside organizations.

Language: Английский

Citations

25

Green environmental management system and environmental performance: Results from PLS-SEM and fsQCA DOI Creative Commons
Abdalwali Lutfi, Ahmad Al‐Hiyari, Ibrahim A. Elshaer

et al.

Sustainable Futures, Journal Year: 2024, Volume and Issue: 8, P. 100276 - 100276

Published: Aug. 15, 2024

Language: Английский

Citations

15

Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model DOI Creative Commons
Abdalwali Lutfi

International Journal of Information Management Data Insights, Journal Year: 2023, Volume and Issue: 3(2), P. 100202 - 100202

Published: Oct. 3, 2023

The main objective of this research is to investigate the impact three different information system (IS) quality constructs, namely quality, service and as well internal control on both IS use user satisfaction. ultimate goal enhance success system. To achieve goal, a quantitative approach using survey questionnaire was employed collect data from 111 respondents who are familiar with AIS use. study utilized Smart PLS-SEM analyze collected test hypotheses. Additionally, proposed theoretical model based Delone McLean's Information System (D&M IS) Success Model support findings. results analysis revealed that paths leading utilization satisfaction were not significant through direct correlations. However, all other links involving found be according outcomes. This fills gap in limited understanding Jordan provides valuable contributions existing literature, particularly terms identifying determinants shaping net benefits derived AIS. validated Jordanian companies implementing AIS, can serve guide underscore importance Finally, highlights some implications, acknowledges limitations, presents prospects for subsequent endeavors.

Language: Английский

Citations

23

The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia DOI Creative Commons
Abdulwahab Mujalli

Cogent Business & Management, Journal Year: 2024, Volume and Issue: 11(1)

Published: Jan. 24, 2024

Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed nature of doing business how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element improving organizational efficiency. This study addresses challenges faced manually implementing audits underscores necessity for transitioning to electronic audit systems. The manual approach has limitations regarding accuracy operations, so enhance performance, E-auditing now imperative. purpose evaluate public sector Saudi Arabia, utilizing DeLone McLean's system model (DM ISM). focus on vital factors including quality, service usage user satisfaction their influence internal departments, particularly during posed by recent COVID-19 pandemic. research employs quantitative approach, self-administered survey questionnaire collect data from users sector. applies partial least squares structural equation modelling (PLS-SEM) validate gathered data. Findings reveal that quality significantly usage. While exhibits no marked effect usage, establishes strong relationship between satisfaction. Effective satisfied contribute convincingly improved departments. paper concludes implications, limitations, suggestions future studies.

Language: Английский

Citations

7