Purpose: Current study aimed at exploring the impact of management accounting in supporting risks management strategies within Small and Medium Enterprises in Jordan and GCC countries during the fiscal year 2021-2022.   Theoretical framework: Competency of management accounting was chosen as the independent variable which included (Strategic Management, Professional Ethics and Values, Reporting and Control, Leadership, Technology and Analytics, Business Acumen and Operations), while the variable of risk management strategies was chosen to be the dependent variable.   Design/methodology/approach: Through quantitative approach and distributing a questionnaire on (257) financial and accounting managers within Small and Medium Enterprises  in Jordan and GCC countries.   Findings: Based on screening the data through SPSS; results of study was able to identify and accept the main hypothesis which argued that "Management accounting competency has a statistically positive influence on risk management strategies within Small and Medium Enterprises  in Jordan and GCC countries " with R= 0.877 and a variance of influence that reached 76.9%.  As for sub-variables, it was seen through statistical processing that business acumen and operations and leadership were the most influential variables on risk management strategies with a high variance that indicated a statistical influence of 72% and 42.3% respectively.   Research, Practical & Social implications: Study recommended developing and increasing awareness of the importance of management accounting in organizational risk management by promoting the comprehensive and integrated perspective and abandoning the individual perspective of management accounting in the organization; further recommendations were presented in the study.    Originality/Value: These finding could be used as a reference for Small and Medium Enterprises in Jordan and GCC countries

Current study focused on highlighting the influence of shockvertising (Disgusting Images, Sexual References, Profanity/Obscenity, Vulgarity, Impropriety, Moral Offensiveness and Religious Taboos) on consumer behavior in its two dimensions of repurchase intention and word of mouth. Through depending on quantitative approach and utilizing a questionnaire as a tool; researcher distributed on (431) Jordanian consumers within the online social platforms due to COVID 19 lockdown and quarantine. Through SPSS, results of study indicated that shockvertising – along with its variables – plays a role in negatively influencing consumer behavior, analysis also revealed that using religious taboos as advertisement material was the most influential aspect of shockvertising as people tend to act emotionally in reference to their religion, also, results indicated that shockvertising an influence consumer behavior variables and mostly repurchase intention as a consumer is welling to boycott a brand if it presented any offending ad.