The Impact of Technological Adoption on Accounting Sustainability Performance in Industrial Enterprises DOI

Noor Taha,

Hashem Alshurafat

Emerald Publishing Limited eBooks, Journal Year: 2025, Volume and Issue: unknown, P. 221 - 228

Published: Feb. 17, 2025

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

The future of competitive advantage in Oman: Integrating green product innovation, AI, and intellectual capital in business strategies DOI Creative Commons
Fadi Abdelfattah, Mohammed Salah, Khalid Abed Dahleez

et al.

International Journal of Innovation Studies, Journal Year: 2024, Volume and Issue: 8(2), P. 154 - 171

Published: Feb. 7, 2024

This study delves into the dynamics of green product innovation, artificial intelligence (AI) adaption, and intellectual capital, investigating their impact on competitiveness firms in Oman. It emphasizes crucial role government intervention R&D investments this process. Based responses 214 top managers Oman, research employs structural equation modeling to analyze intricate relationships between these factors. The findings underscore a significant positive correlation AI implementation, with involvement as vital moderators. provides novel perspective synergy technology, capital developing economies. offers essential insights for business leaders, policymakers, scholars, highlighting necessity integrating advanced technologies sustainable practices strategies achieve competitive advantage. adds existing body knowledge innovation competitiveness. practical implications enhancing firm performance Oman similar emerging markets.

Language: Английский

Citations

23

Assessing the Intention to Adopt Cloud Accounting during COVID-19 DOI Open Access
Mohamed Saad, Abdalwali Lutfi, Mohammed Amin Almaiah

et al.

Electronics, Journal Year: 2022, Volume and Issue: 11(24), P. 4092 - 4092

Published: Dec. 8, 2022

The information technology (IT) revolutionization aside with the emergence of COVID-19 have catalyzed cloud-computing services and systems multiple end-user benefits for online business management, specifically in accounting discipline. For example, cloud enables significant reduction organisational IT investment flexible access to a large group scalable resources. small medium size enterprises (SMEs) independently engage fundamental bookkeeping responsibilities rather than hiring external auditors same services. As cloud-based adoption remains preliminary stage within Jordanian businesses, this study applied technology, organisation, environment model explore among SMEs. data were gathered from 156 SME owners or managers structured survey questionnaire. recommended framework encompassed seven determinants that influenced intention. Resultantly, except Perceived knowledge uncertainty factor, proposed hypotheses supported as aforementioned factors (relative advantages, security concerns, top management support, organizational readiness, competitor’s intensity suppliers computing support) positively significantly outcomes could facilitate field decision-makers practitioners by investigating an actual case based on essentiality its application.

Language: Английский

Citations

44

The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19 DOI Open Access
Abdalwali Lutfi,

Saleh Nafeth Alkelani,

Hamza Alqudah

et al.

Journal of risk and financial management, Journal Year: 2022, Volume and Issue: 15(12), P. 617 - 617

Published: Dec. 19, 2022

In the last decade, information systems (ISs) have made dynamic developments in light of their ability to enhance performances businesses. relation this, an organization that is effectively and efficiently managed often displays optimum performance using financial such as electronic accounting (e-accounting). Thus, essentially, e-accounting utilized for automation operational processes improving business efficiency performance. More currently, development has laid credence businesses a way influence cannot be exaggerated. Nevertheless, past studies evidenced successful depends on critical success factors, hence this study primarily aims conduct evaluation DeLone McLean’s system model (DM ISM) among firms Jordan. specifically, determines quality, service usage, user satisfaction The current adopted quantitative method, applying self-administered survey questionnaire purpose data collection from 104 users. This employed partial least squares structural equation modeling (PLS-SEM) validate data, based findings, quality affect use; had no significant impact use, but use Moreover, positively extension IS literature, particularly those focused determining effects benefits. validated proposed context Jordanian contributes both literature practice e-accounting. provided implications, limitations, recommendations future research.

Language: Английский

Citations

40

Managers’ Perception and Attitude toward Financial Risks Associated with SMEs: Analytic Hierarchy Process Approach DOI Open Access
Mahmaod Alrawad, Abdalwali Lutfi, Mohammed Amin Almaiah

et al.

Journal of risk and financial management, Journal Year: 2023, Volume and Issue: 16(2), P. 86 - 86

Published: Feb. 1, 2023

This study aimed to identify financial and cash flow risks associated with SMEs investigated how managers perceived these using the analytical hierarchical process (AHP). Accordingly, a three-level decision model was structured two criteria, probability consequences, list of six different types as alternatives. Data were collected by survey questionnaire from SME managers/owners analyzed in accordance AHP method. The results show that priority weight for risk criteria 52% 48% consequences. Further, an average 18.8%, increase bank charges ranked highest type faced SMEs. However, low or no profits lowest 13.4%. is one few, if not first, investigate managers’ perceptions method provide insightful information on various risks. may support use understanding attitudes toward

Language: Английский

Citations

33

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

The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality DOI Open Access
Abdalwali Lutfi,

Saleh Zaid Alkilani,

Mohamed Saad

et al.

Journal of risk and financial management, Journal Year: 2022, Volume and Issue: 15(12), P. 563 - 563

Published: Nov. 29, 2022

This study examines the extent to which characteristics of audit committee chair enhance quality financial reports and reduce possibility for companies receive a modified opinion (MAO) from an external auditor. We apply logistic regression investigate influence Audit Committee Chair (ACC) on FRQ (FRQ), sample 460 firm-year observations (service industrial company listed) Amman stock exchange years 2017–2020. uses MAO as proxy Financial Reporting Quality (FRQ). The results this confirmed that have significant clear impacts efficiency reports, is in line with previous studies addressed topic. also indicated researchers, academics, regulators, policymakers should not look just at committees whole, given chairs effects reports. presents its contribution through experimental demonstration how these affect companies. It provides guide benefits working provide basis organizational procedures, especially those related impact corporate boards internal auditing.

Language: Английский

Citations

38

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