The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information

Hamdallah, Madher E.; Al-N’eimat, Salem; Srouji, Anan F.; Al-Okaily, Manaf; Albitar, Khaldoon

doi:10.3390/su142114259

Cited by 12 publications

(3 citation statements)

References 81 publications

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“…Notably, intelligence models have been revamped to correspond to the web dimension and the strategic outlook (Lanzolla and Giudici 2017 ). Meanwhile, models and tools of information management have evolved, in line with the new requirements of strategic decision, and the evolution of these models and tools resulted from the identification of the key analysis dimensions (Hamdallah et al 2022 ; Kuosa 2011 ; Reinmoeller and Ansari 2016 ; Garzella and Fiorentino 2014 ).…”

Section: Literature Reviewmentioning

confidence: 99%

Big data analytics and innovation in e-commerce: current insights and future directions

et al. 2023

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Big data analytics (BDA), as a new innovation tool, played an important role in helping businesses to survive and thrive during great crises and mega disruptions like COVID-19 by transitioning to and scaling e-commerce. Accordingly, the main purpose of the current research was to have a meaningful comprehensive overview of BDA and innovation in e-commerce research published in journals indexed by the Scopus database. In order to describe, explore, and analyze the evolution of publication (co-citation, co-authorship, bibliographical coupling, etc.), the bibliometric method has been utilized to analyze 541 documents from the international Scopus database by using different programs such as VOSviewer and Rstudio. The results of this paper show that many researchers in the e-commerce area focused on and applied data analytical solutions to fight the COVID-19 disease and establish preventive actions against it in various innovative manners. In addition, BDA and innovation in e-commerce is an interdisciplinary research field that could be explored from different perspectives and approaches, such as technology, business, commerce, finance, sociology, and economics. Moreover, the research findings are considered an invitation to those data analysts and innovators to contribute more to the body of the literature through high-impact industry-oriented research which can improve the adoption process of big data analytics and innovation in organizations. Finally, this study proposes future research agenda and guidelines suggested to be explored further.

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Section: Literature Reviewmentioning

confidence: 99%

Big data analytics and innovation in e-commerce: current insights and future directions

et al. 2023

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“…The Integrated Reporting Council has taken a proactive step in aligning sustainability reporting standards by coordinating standards for climate-related disclosures (Rowbottom, 2023). Hamdallah, Al-N'eimat, et al (2022) and Sáez-Martínez et al (2016) emphasize that sustainability reporting not only measures a company's activities, but also serves as a means of accountability to both internal and external stakeholders, with the ultimate goal of promoting sustainable evolution. Bartlett (2012) points out that the terms "sustainability" and "sustainable" are differently depending on who is using them and their distinct connotations.…”

Section: Sp Reportingmentioning

confidence: 99%

The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector

Srouji,

Hamdallah,

Al‐Hamadeen

et al. 2023

Bus Strat Dev

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The purpose of this study is to examine the relationship between sustainability performance (SP) and financial performance (FP), based on performance disclosures (reporting) of the Jordanian financial sector for the period of 2017–2020. The study employs green innovation (GI) indicators as moderating and mediating variables; by using hierarchical regression; as means of unlocking and examining the relationship between SP and FP; through the lens of the stakeholder theory. The hierarchical regression findings suggest that GI indicators partially mediate the relationship between SP and FP, but do not demonstrate a moderating effect. As a main result, it is indicated that Jordanian financial institutions may use SP transparency indicators as an incentive variable, which could influence their overall FP. The research also contributes to the existing literature by adding insight into the use of GI indicators in a developing country and the potential impact on financial institutions markets. These findings lend empirical credence to the generally held belief that increase disclosure benefits for both internal and external users.

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“…HRM practices represent the development of human resource skills through the selection, training, and increase of workforce motivation through incentives and compensation, which ultimately leads to enhancing human resource competencies to achieve managerial creativity (Taamneh et al, 2022;Casio, 2013). Abu Zaid (2014) and El-Sherbiny (2016) confirmed that human resource management and its practice provide a distinct way to increase administrative creativity within organizations, in addition to being an attraction system for employees and an essential element in the process of developing, motivating, and maintaining them; ultimately this is the main factor that contributes to the achievement and sustainability of an organization's goals (Hamdallah et al, 2022). The process of change, turning certain inventive ideas into a service, commodity, product, or benefit with value for the user or customer is known as administrative creativity (Al-Okaily et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Role of HRM Practices on the Talent Management: Evidence from Jordanian Commercial Banks

Aloqaily

2023

ABAC J

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This study aims to examine how human resource management (HRM) practices affect talent management in Jordanian commercial banks. Information was provided by 120 administrators and staff members working for Jordanian commercial banks. The questionnaire used in this study was developed based on a comprehensive review of relevant literature and underwent validity assessments by experts in the field. To ensure data quality, clear instructions were provided, and data collection staff were available for support. Steps were also taken to address common method bias, including participant anonymity, separate data collection points, and the inclusion of control variables in the analysis. These measures contribute to enhancing the validity and reliability of the study’s findings. The findings showed that administrative innovation is positively impacted by human resource management practices, while the study also showed that there is a positive, statistically significant impact of the dimensions of HRM practices (training and development, wages and incentives, performance appraisal) on administrative innovation in Jordanian commercial banks. By giving field indications on the nature of the interaction between these two variables in the workplace, the current research contributes to the development of the literature addressing the relationship between HRM practices and administrative creativity. Lastly, this research recommends the need for officials in Jordanian commercial banks to pay attention to human resource management practices as an important factor contributing to administrative creativity, and to focus on training practices as training is a strategic option for preparing creative human cadres.

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The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information

Cited by 12 publications

References 81 publications

Big data analytics and innovation in e-commerce: current insights and future directions

Big data analytics and innovation in e-commerce: current insights and future directions

The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector

The Role of HRM Practices on the Talent Management: Evidence from Jordanian Commercial Banks

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