No abstract

This study provides insights into current perceptions and possible improvements for the use of electronic accounting applications (EAAs) by micro-enterprises, in addition to identifying the impact on financial inclusion, which aims to promote the use of financial and banking services among various groups of society (Central Bank of Jordan [CBJ], 2018). A sequential exploratory mixed-method was adopted in this research (Creswell & Clark, 2017) where the qualitative phase was conducted first to help gather in depth information about possible factors influencing the non adoption of EAAs in addition to aiding in the design of the quantitative instrument, followed by the quantitative phase to test the posited catalysts that affect the adoption of EAAs by micro-enterprises. Thematic analysis revealed that costs associated with the use of EAAs and the need for qualified personnel to operate EAAs along with a lack of interest in and awareness of e commerce culture were the main reasons for the lack of adoption and use of EAAs. On the other hand, the quantitative analysis showed a set of measures that promote the use of EAAs, in addition to a positive relationship in increasing the scope of financial inclusion. This study presents a number of policy implications for regulators such as 1) the central bank and social security as expanding financial inclusion means adequately providing financial support to affected enterprises; 2) Ministry of Digital Economy and Entrepreneurship to sponsor the development of customized, free, and easy-to-use accounting applications; 3) activating the social responsibility of local universities in promoting the financial culture through holding free training courses for micro-enterprises.

University accounting education is a competitive market, and business schools face a great deal of financial pressure to employ huge numbers of students (Howcroft, 2017). So, practical experience, as one of the vital international accounting education standards, is considered highly important because it plays a vital role in improving and developing graduate competencies in the accounting profession within Jordanian business markets. Consequently, the paper aims to discuss the importance of the practical experience requirement and its role in improving the work performance of accountants in the labor market. A Statistical Package for the Social Sciences (SPSS) approach was used for the analysis of the study. The article had a randomly selected sample of professional accountants at the Amman Stock Exchange (ASE). According to the findings, the axis of practical experience related to technical competencies in the field of accounting, business, economics, and information technology has a significant and positive impact on improving professional accountants’ work performance in the labor sector so that they become qualified professionals in the financial markets. The current paper is one of the few studies that have been carried out in a developing country like Jordan; the study outcomes may help higher education institutions in other developing countries to evolve the concept of practical experience for accounting graduates.

This study examined internal auditors' psychological capital relationship with their creative performance. It also investigated the total effect of such a relationship on internal control efficiency related to targets' achievement. The partial least squares structural equation modelling was employed to validate and test the study model, based on data collected from 118 internal auditors of companies listed on the Amman Stock Exchange. The main results indicate that internal auditors' psychological capital positively influences their creative performance, indirectly enhancing the degree of internal control efficiency in achieving targets related to financial reporting, operations, and compliance. This study offers empirical evidence on the psychological capital value as an enabler to engage in creative performance and support the perpetual endeavours of those charged with governance to boost internal control efficiency. Also, the findings highlight the importance of providing internal auditors with the required resources and facilities to enhance their psychological capital and performance.