Fadi Shehab Shiyyab

The main goal of the current paper is to investigate the factors that influence Millennials’ adoption of digital payments among Generation Z by analyzing the potential effects of perceived convenience, perceived cost, perceived security, perceived convenience, innovativeness, and social influence on the adoption of digital payments. A total of 258 individuals in Malaysia were asked to complete a questionnaire to gather statistics. To assess the research model and test the hypotheses, structural equation modeling with partial least squares (SEM-PLS) was utilized. Smart PLS path analysis results revealed that perceived convenience, perceived security, perceived cost social influence, and innovativeness were positively significant determinants of digital payment adoption. This study offers fresh theoretical perspectives for identifying potential adoption barriers that need to be addressed. Concerns about privacy and security, a lack of information or comprehension, and aversion to change are all prevalent challenges among Millennials. Recognizing these limitations allows service providers to incorporate measures such as better security features, educational campaigns, and user-friendly interfaces to alleviate these concerns and boost adoption.

Purpose: The main purpose of this study is to determine the antecedent factors of smart government service apps intention and its impact on actual use by extending the unified theory of acceptance and use of technology (UTAUT) in the Jordanian context. Design/methodology/approach: To achieve the main purpose, a quantitative method was used to test collected data, and hypotheses testing through using statistical package for social sciences (SPSS) and smart partial least squares software. Findings: The findings indicate that social media advertising has a positive effect on both social influence and peer influence. Furthermore, it demonstrated a significant effect of social influence on performance expectancy. In addition, there is a direct correlation between the government capacity, effort expectancy, facilitating conditions and the intention to use e-government services. Lastly, the results mainly show that the actual use of e-government services is significantly and positively influenced by intention and self-isolation. Next, as expected, self-isolation moderated the relationship between intention to use and actual use of e-government services via the Sanad application, and hence the related hypothesis was supported. Originality/value: This study provides practical recommendations for the policy-makers in the Jordanian e-government and Ministry of Digital Economy and Entrepreneurship (MoDEE) in Jordan.

This study investigates the association between the compensation of Remuneration Committee Chairpersons (RCCs) and their characteristics. Utilizing data from firms listed on the UK FTSE350 index between 2010 and 2020, the research unveils that RCC remuneration is influenced by factors such as observable efforts, time commitment, and accumulated experience. Notably, the analysis reveals a substantial gender gap in RCCs’ pay. The results suggest that the contractual pricing of individual director-level attributes plays a role in explaining disparities in compensation for roles with similar responsibilities. Furthermore, the study sheds light on the intricate process of determining compensation within the directorial hierarchy. It delves into how differences in pay among individuals occupying similar positions across various companies can be elucidated by the distinct attributes and qualifications of each individual. Ultimately, the findings advocate for a nuanced examination of directorial roles, highlighting the necessity of distinguishing between different director roles rather than treating them as a homogeneous entity.

Corporate governance research suggests that board structure can impact organizational outcomes such as financial performance and executive remuneration. Agency theory posits that a board composed of independent directors and chaired by an independent chairperson can provide effective control over agency costs, while stewardship theory suggests that effective decision-making is facilitated when the board is chaired by the CEO and majority of directors are from the executive team. Empirical research into the association between board structure and performance in Jordan has provided mixed results, with no consensus supporting either theory. This study takes a different approach to researching the assumed association between board structure and performance by surveying directors’ perspectives on such assumed relationship between financial performance and four of boards’ characteristics (i.e., board independence, CEO duality, board size, and female ratio on board). Findings of this research indicate that Jordanian directors perceive a medium to strong association between financial performance and each of board independence, independent chair of board, and female ratio on board. However, directors of Jordanian boards perceive no association between financial performance and board size.

This study investigates how the characteristics of accounting educators and class size affect the academic performance of accounting students. Two measures, namely the class average and the percentage of successful students, are used as proxies for academic performance. The study uses various methods and proxies to measure the independent variables, including educators' characteristics and class size, which increases the reliability and strength of the findings. Regression analysis is applied to examine the relationship between the variables under investigation. The results regarding teaching experience confirm previous research, suggesting that high teaching experience enhances students' academic performance. Moreover, the study finds that larger class sizes have a positive effect on academic performance, possibly owing to increased opportunities for collaboration and peer-to-peer tutoring. The study also examines the effect of gender on class average and finds no significant association. Additionally, the course coordinator variable shows a positive and significant impact on students' average grade, indicating that certain course coordinators contribute to higher academic achievement through effective teaching and student engagement. This research has significant implications for education, accounting, and policy. Educators can improve their teaching approaches, and curriculum developers can align programs with student needs. Policymakers can create evidence-based policies, and institutions can develop targeted support systems for students.

This paper aims to inform the ongoing emphasis on board structure (Yu, 2023) by reconciling the Australian empirical evidence on firm performance-board structure links. While international findings are instructional, differences between governance systems across nations (Alabdullah et al., 2022; Outa & Kutubi, 2021) highlight the importance of understanding the salient nature of the Australian context compared to the UK and US (e.g., fewer listed companies with lower levels of institutional shareholding, higher agency costs and higher compliance to the prescribed governance practices. Meta-analysis was employed to reach an overall Pearson correlation for the association between firm performance and four board composition characteristics (i.e., board independence, CEO duality, board size, and female ratio on boards). The meta-analysis employed includes all empirical studies that used Australian data to investigate firm performance-board structure links. This research also provides guidance on improved theorizing, measurement, and modelling for boards’ research. The results indicate that the correlation between each board’s independence, CEO duality, and financial performance is almost zero. Moreover, board size and female ratio on board have a small positive correlation with financial performance. This paper highlights the importance of considering a specific theory and evidence before employing intermediary variables as controls.

The main aim of the current study is to assess the relationship between knowledge management (KM) capabilities and organizational performance (OP) in developed nations. In addition, this study also aims to assess the moderating influence of transformational leadership (TL) between KM infrastructure (KMCI) and organizational performance (OP) of the Jordanian service and tourism sectors. In this study, it’s suggested that KMCI and its components will directly affect OP. In addition, it’s expected that TL moderates the relation between study variables. Purposive sampling was used to gather data from the service and tourism sectors in Jordan, as it is the population of this study. Partial Least Squares was used to analyze the data. The findings indicate that KMCI and its components significantly affect OP. TL moderated the effect of KMCI on OP. It is advised for decision-makers to concentrate on KMCI, create the proper culture and organizational structure, and improve its technologies to support the growth of KM activities in Jordanian service and tourism sectors.

Agency theory posits that the separation of ownership and control in a company allows self-interested managers to pursue their own interests by taking advantage of their superior information compared to shareholders. In this paper, we present evidence that agency costs (i.e., flawed director decision-making) can arise because of directors’ limited competence and the problem of specification of objectives, independent of information asymmetry and director independence. Using a 2x2 experimental design addressed to 180 directors, we demonstrate that anchors (Angeletos & Huo, 2021) and the mechanism of fairness (Mussel et al., 2022) may cause directors to deviate from the rational choice that maximizes a given utility function. We argue that the decision-making process can undermine a director’s ability to effectively monitor by exploiting their limited rationality, and this aspect remains inadequately specified in existing agency models. Consequently, we contribute to the literature that examines the board as a decision-making group by showcasing how a focused analysis of the decision process can unveil new mechanisms within the governance process.

This study determines to what extent Jordanian banks refer to and use artificial intelligence (AI) technologies in their operation process and examines the impact of AI-related terms disclosure on financial performance. Content analysis is used to analyze the spread of AI and related information in the annual report textual data. Based on content analysis and regression analysis of data from 115 annual reports for 15 Jordanian banks listed in the Amman Stock Exchange for the period 2014 to 2021, the study reveals a consistent increase in the mention of AI-related terms disclosure since 2014. However, the level of AI-related disclosure remains weak for some banks, suggesting that Jordanian banks are still in the early stages of adopting and implementing AI technologies. The results indicate that AI-related keywords disclosure has an influence on banks’ financial performance. AI has a positive effect on accounting performance in terms of ROA and ROE and a negative impact on total expenses, which supports the dominant view that AI improves revenue and reduces cost and is also consistent with past literature findings. This study contributes to the growing body of AI literature, specifically the literature on AI voluntary disclosure, in several aspects. First, it provides an objective measure of the uses of AI by formulating an AI disclosure index that captures the status of AI adoption in practice. Second, it provides insights into the relationship between AI disclosure and financial performance. Third, it supports policymakers’, international authorities’, and supervisory organizations’ efforts to address AI disclosure issues and highlights the need for disclosure guidance requirements. Finally, it provides a contribution to banking sector practitioners who are transforming their operations using AI mechanisms and supports the need for more AI disclosure and informed decision making in a manner that aligns with the objectives of financial institutions.