Blockchain is a new boom for the use of the Internet and will change the way in accounting and auditing as well as management accounting (MA); Blockchain as the biggest evidence of the growing use of this technology in the accounting field, its use leads to lower costs in the long run, avoiding human errors and controlling manipulation and fraud through immediate control of information and enhancing its integrity. However, this paper aims to investigate the impact of management accounting and Blockchain technology characteristics on supply chain efficiency in Jordanian Manufacturing Companies (JMC). Besides, the descriptive approach was conducted using the survey, 258 respondents were included in the survey from JMC. The results indicated that the characteristics of Blockchain technology and MA has a positive and significant impact on the efficiency of supply chains in JMC. However, this paper contributes to identifying the characteristics of Blockchain as well as management accounting methods and their role in increasing the efficiency of supply chains; to survive and continue in different business environments.

The supply chain has been a major component of competitive strategy to enhance organizational productivity and profitability, and the supply chain is a relatively new and rapidly expanding discipline that is transforming the way that manufacturing and non-manufacturing operations meet the needs of their customers. This study aims to establish the role of management accounting in the development of supply chain performance in logistics manufacturing companies. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 181 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship at the significance level (α≤0.05) between the management accounting, including the “target cost, value chain costing and quality costing” and supply chain performance in logistics manufacturing companies.

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study’s target audience is actual Jordanian Islamic Bank workers, and a sample of 92 respondents, representing a response rate of about 70.22%, was selected from a total of 131 participants, themselves divided among 105 branches of Islamic Banks in Jordan. According to the data, there is a clear correlation between the AIS, which comprises information quality (IQ), system quality (SQ1), and service quality (SQ2), and the EP in Jordanian Islamic Banks, at a significance level of 0.00. Furthermore, it was demonstrated that the impact of the ICS on the relationship between AIS and EP in Jordanian Islamic banks was statistically significant.

This study aimed to examine the relationship between corporate social responsibility accounting (CSRA) and supply chain management (SCM). A survey of 375 employees from Jordanian businesses was used to gather primary data. For the data collection method, a questionnaire was used. SPSS version 25 was used to conduct descriptive statistical analysis. The results indicate that there is a statistically significant relationship at a significant level (α≤0.05) between the domains of corporate social responsibility accounting (CSRA) including human resource development HRD, Natural resources development NRD, improve quality product IQP, improve quality service IQS and supply chain management (SCM).

The aim of this study was to investigate and identify the influence of performance expectation, effort expectation, and perceived usefulness on the usage of electronic banking services by Jordanian bank customers. The study used a quantitative method, with questionnaires administered to Jordanian bank clients. The statistics support the association between performance expectation, effort expectation, perceived utility, and the usage of electronic banking services. This implies that these characteristics have a major influence on Jordanian bank customers' electronic banking services. The association between performance expectation and use of electronic banking services is the strongest, followed by effort expectation and use of electronic banking services, and the poorest between perceived usefulness and use of electronic banking services. Even the most tenuous association (perceived usefulness and use of electronic banking services) is statistically significant. These findings also imply that banks seeking to boost the usage of electronic banking services should concentrate on improving consumers' perceptions of performance and effort expectations, as well as perceived usefulness.