Evolving financial practices in family enterprises: The impact of generational dynamics on digital transformation in Jordan
Investment Management and Financial Innovations,
Год журнала:
2025,
Номер
22(2), С. 141 - 154
Опубликована: Апрель 23, 2025
The
adoption
of
digital
financial
tools
improves
efficiency,
transparency,
and
governance.
However,
family-owned
businesses
in
Jordan
adopt
these
at
a
lower
rate
than
non-family
businesses,
potentially
limiting
their
competitiveness.
This
study
examines
the
extent
adoption,
its
impact
on
management,
role
generational
involvement.A
survey
366
(262
104
non-family)
across
six
industries
was
analyzed
using
multi-group
analysis.
Family-owned
reported
31.2%
improvement
management
after
compared
to
19.6%
(p
=
0.039).
Generational
involvement
increased
by
26.5%
versus
10.8%
0.015).
Cultural
resistance
hindered
4.5%
more
0.028).
Business
size
influenced
similarly
(10.2%
vs.
10.1%,
p
0.460).
Financial
improvements
were
slightly
(76.6%)
(78.2%,
0.532).
Adoption
rates
11.7%
interaction
business
type
contributed
22.0%
increase
<
0.01).These
results
underscore
importance
phased
literacy
programs,
intergenerational
collaboration
accelerating
digitalization
within
businesses.
Addressing
cultural
is
essential
for
ensuring
long-term
sustainability
competitiveness
Jordan’s
evolving
economy.
Язык: Английский
Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector
Economics,
Год журнала:
2025,
Номер
13(2), С. 389 - 413
Опубликована: Июнь 1, 2025
Abstract
This
study
analyzes
the
impact
of
digital
transformation
on
relationship
between
sustainability
reporting
disclosure
and
financial
quality
for
Jordanian
banks.
Data
were
collected
from
banks’
reports
during
research
period,
spanning
a
couple
months,
questionnaires
administered
to
capture
quality.
Semi-structured
interviews
also
conducted
with
eight
bank
managers
obtain
first-hand
information
concerning
role
transformation.
With
use
multiple
regression
analysis,
revealed
that
there
is
statistically
significant
positive
coefficient
0.042.
Further,
was
established
moderate
this
an
effect
size
0.68,
showcasing
its
crucial
position
in
enhancing
nexus
among
practices
openness.
Incorporating
into
has
potential
enhance
quality,
operational
effectiveness,
profitability.
By
competence
investing
staff
management
capability,
banks
are
capable
aligning
their
targets
performance.
contributes
body
literature
by
way
emphasizing
moderating
less-researched
area
emerging
economies
like
Jordan.
It
offers
practical
guidance
policymakers
banking
professionals
imperative
adopt
instruments
promoting
sustainable
transparent
operations.
The
results
form
platform
follow-up
how
reporting,
sustainability,
innovation
combine
case
Язык: Английский