This research study addresses the complex interaction in between advertising and marketing capabilities, financial performance, and the moderating impact of consumer relationship management (CRM) in Jordanian small and medium enterprises (SMEs) in the service field. Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis was used for this study. The study clearly verifies a significant and favorable relationship in between advertising alignment and financial performance, highlighting the tactical value of customer-centric approaches. It likewise highlights the prominent function of value development in driving monetary success and the positive effect of operational capabilities on financial efficiency. Furthermore, the research study discovers the reliable moderation of CRM in the connections amongst marketing alignment, value development, operational capacities, and financial performance. These searchings for highlight the central role of CRM in improving the effect of marketing abilities on financial end results and offer useful understandings for Jordanian SMEs in the solution sector looking for to optimize financial performance and boost client connections.

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Journal: Cogent Business & Management 2024, VOL. 11, NO. 1, 2297458

The study aimed to identify the relationship between time budget pressure and the quality of external auditing in the Jordanian environment through the mediating role of professional skepticism. The moderating role of external auditors' professional commitment in this relationship was tested. The study population consisted of certified Jordanian accountants. 234 questionnaires were distributed to the respondents. The study indicated that certified Jordanian accountants are subject to a high level of pressure, in addition to having a high level of audit quality and professional skepticism, and they are professionally committed. The results of the analysis also indicated that high professional skepticism affects the quality of the external audit and that there is an impact of time budget pressure on the quality of the audit, as the pressure of deadlines for preparing audit reports reduces the level of professional skepticism practiced by external auditors in Jordan. The results also indicated that auditors' professional commitment moderates the relationship between time budget pressure, the level of professional skepticism, and audit quality. Interestingly, there is no moderating role for professional commitment in the relationship between professional skepticism and the quality of external auditing in Jordan. This study emphasizes the need for auditors to maintain professional skepticism when exposed to pressures, including time budget pressure, in order to produce high-quality audit reports.

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Journal: Heritage and Sustainable Development Original Research Vol. 6, No. 1, May 2024, pp.365-378 https://doi.org/10.37868/hsd.v6i1.475

This study aims to identify the impact of strategic leadership (SL) in enhancing strategic performance (SP) using the balanced scorecard (BSC) approach in Jordanian higher education institutions. In addition to identifying what change management (CM) can provide in explaining the role of SL in enhancing SP. The study population consisted of all official universities in Jordan, which numbered (11) official universities. The study followed a comprehensive survey method, where questionnaires were distributed to all official universities. The sampling unit consisted of deans of colleges in official Jordanian universities. The sample size was 350 respondents. The recovered questionnaires were (238) questionnaires. The results of analyzing the study data indicated that there was an effect for all dimensions of SL on SP. The study also found that all dimensions of SL affect SP in Jordanian official universities. Finally, the results of the data analysis indicated that the CM variable plays a mediating role in the impact of SL on SP. Based on the results, the study recommends the need for Jordanian official universities to pay attention to strengthening aspects of SL among current and future leaders and raising them to higher levels.

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Journal: Periodicals of Engineering and Natural Sciences Original Research Vol. 12, No. 2, July 2024, pp.315-330

This paper seeks to discuss green marketing strategies that are becoming particularly popular as organizations strive to boost sustainability and accounting performance. As well as, exploring the moderating role of AI in green marketing strategy's impact on firms’ accounting performance (return on assets, return on equity, and profit margins). A parallel research approach was used: a survey of firms’ annual reports and content analysis of interviews with marketing managers of different companies operating in different industries. It concluded that green marketing practices, in particular the use of AI, greatly enhance the competitive performance and accounting capabilities of a company. As a powerful technology, AI can be employed to enhance green marketing practice and enable the organization to achieve sustainable growth. This research bridges the gap between sustainability and technology and demonstrates how the relationship between accounting performance and green marketing is moderated using AI in order to maintain competitor and financial advantages. This research advises organizations to emphasize being sustainable and make greater investments in AI development to improve their marketing strategy. These two concerns with sustainability and technology adoption can determine the success of organizations in the long term.

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Journal: Heritage and Sustainable Development Original Research Vol. 7, No. 1, 2025, pp.289-300 https://doi.org/10.37868/hsd.v7i1.1074

This study investigate the efcacy of innovative digital marketing strategies in fostering awareness and understanding of the Sustainable Development Goals (SDG) 2030 within Jordanian universities, situated in the evolving landscape of the Middle East’s digital transformation. Through a mixed-methods approach encompassing quantitative surveys and qualitative interviews, we assess SDGs 2030 knowledge and digital marketing practices among students, faculty, and administrators. Our fndings reveal a moderate level of familiarity with the SDGs among respondents, alongside a unanimous acknowledgment of the signifcance of achieving these goals and the pivotal role of universities in their promotion. Notably, signifcant associations are identifed between engagement with digital content and active participation in SDGs-related initiatives, underscoring the efectiveness of digital marketing in stimulating sustainability eforts within university communities. Additionally, positive correlations between engagement frequency and the perceived efectiveness of digital marketing highlight the potential for tailored digital strategies to enhance SDGs promotion. Furthermore, our analysis uncovers disparities in SDGs awareness based on respondents’ roles at the university, emphasizing the need for targeted approaches in digital marketing. By implementing recommendations to increase digital content engagement, leverage diverse platforms, and tailor campaigns to specifc demographics, universities can efectively contribute to SDG 2030 attainment and cultivate a culture of sustainability among stakeholders.

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Journal: Discover Sustainability (2024) 5:219

This study aims to analyze the effect of different corporate governance mechanisms on earnings management by focusing on Jordanian firms. As such, the study utilized data, and regression analysis of the scores included the coefficients of various corporate governance factors such as leverage, size, cash flow, firm growth, board size, board independence, and managerial ownership to determine the enjoyed effect on earnings management. The results show the significant correlation between regulations and corporate governance and its effects on earnings management. The coefficient of leverage, board size, board independence, and managerial ownership are statistically significant, signaling their effectiveness in maintaining low levels of earnings management; while high levels of cash flow are linked with high earnings management and constraints on the manager’s discretion, thus reducing earnings decision-making. Thus, it is seen that the role of corporate governance is crucial to ensure financial examination, which also serves to inform policymakers, stakeholders, and the public in Jordan and other democratic countries, and researchers to ensure fairness in accounting practice and that EM is reduced to the minimum.

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Journal: Heritage and Sustainable Development Original Research Vol. 7, No. 1, 2025, pp.167-178 https://doi.org/10.37868/hsd.v7i1.1025

This study aimed to identify the effect of audit quality in reducing management's opportunistic behavior. Management’s opportunistic behavior was measured by the level of earnings management. The study relied on secondary data for a sample of (40) companies listed on the Amman Stock Exchange during the period (2019–2022). The study found that higher audit quality is linked to a lower level of earnings management. Specifically, both audit fees and non-audit services had an impact on earnings management. While there was no effect of the size of the audit. The study focuses on the need to pay sufficient attention when selecting auditors and comparing them, and that the choice between auditors should not be based on personal considerations and low fees, but rather that the choice be made by focusing on the auditor’s competence and quality.

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Journal: Chapter First Online: 16 October 2024 pp 569–578

In today's contemporary landscape, profound shifts are being driven by technological advancements that are propelling innovation to unprecedented heights. As societal needs and demands are undergoing perpetual evolution, organizations find themselves compelled to be continually pursued excellence, thereby redefining technologies to elicit consumer satisfaction and secure a competitive edge. Concurrently, the prevalence of online decision-making processes is being surged, mirroring a consumer base that is increasingly inclined toward digital transactions and technological interfaces. Moreover, the global proliferation of plastic currency underscores the dynamic nature of societal needs and the imperative for innovation, as individuals are readily adapting to the evolving milieu. This study is being endeavored to elucidate the most salient technologies employed to enhance the customer online decision-making process within the Middle East region. Employing a qualitative research approach rooted in descriptive research philosophy, the study is meticulously analyzing the theoretical and practical implications of these technologies. Furthermore, recommendations and strategic insights are being proffered for both future research endeavors and organizational frameworks, with the aim of fostering seamless operational efficacy.

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Journal: ISBN: 978-1-83662-365-6, eISBN: 978-1-83662-364-9 Publication date: 3 March 2025

Some of the major concerns that still face Jordan include poverty and income inequality, which work to retard economic growth. Poverty and income inequality have been a prevailed issue in Jordan, particularly as it is more prevalent in the countryside than it is in urban areas. Beginning in the 1950s, a series of governmental efforts by the Hashemite Kingdom of Jordan has taken place with the intention of alleviating both poverty and unequal distribution of income. The next research is focused on the extent of poverty and unequal distribution of income in Jordan, together with government interventions for further economic development. Targeting the working population in Amman and Karak, this study uses the questionnaire dissemination method to identify information about the dynamics of poverty and unequal distribution of income and analyze the governmental strategies for improving the present situation. It also provides recommendations toward improvements in education policies and increased funding from the government and nongovernmental organizations to improve living standards among poor and low-income groups.

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Journal: ISBN: 978-1-83608-757-1, eISBN: 978-1-83608-756-4 Publication date: 3 March 2025

Purpose The energy sector is one of the most important sectors with an impact on the environment, and therefore, sustainable performance in this sector is considered a sensitive issue for sustainability. It is, therefore, necessary to know how to address stakeholders’ interest in sustainability through governance mechanisms. The purpose of this study is to look into the role of corporate governance (CG) on sustainable performance disclosure (SPD) in the energy sector. Design/methodology/approach This study uses panel data covering the period 2019–2023 among 12 companies in the energy sector in Jordan. Fixed-effect regression models were estimated for board size, board independence, chief executive officer (CEO) duality, board diligence, board gender diversity, sustainability committee existence and sustainability disclosure. The data analysis tool of choice was a multiple regression approach because it was deemed appropriate. The disclosure index was created using global reporting initiative standards and provides the number and quality of disclosures on key sustainability indicators. Findings The study found a significant and positive relationship between board size, percentage of independent directors, board audit, board gender diversity, existence of sustainability committee and level of SPD. On the other hand, the study establishes that CEO duality has an inverse relationship with SPD. Practical implications The findings of this study have significant implications for managers and corporate decision-makers in the energy sector. The findings affirm that the improved design of CG motivations and realizations conducive to robust measures of SPD necessitates effective CG. Originality/value The value of this applied study stems from the importance of SPD for various categories of stakeholders, and conducting such an applied study is crucial to improving the existing realization of the factors that can have a significant impact on the level of SPD in Jordanian energy sector companies. The results of this paper may be of procedural value to regulatory authorities and decision-makers.

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Journal: International Journal of Energy Sector Management ISSN: 1750-6220