Determinants of accounting information technology usage in Nigerian banking sector

Banks in Nigeria have increased their investment in the Information System (IS) as a fundamental e-banking tool, capable of yielding significant contributions to their financial income especially in cost efficiency. However, investment in Accounting Information Technology (AIT) is less effective due to many users complain of persistent systems failures, technical issues, lack of system stability, fraud and security challenges. Therefore, the main purpose of this study is to investigate the determinants of AIT usage in the Nigerian banking sector. Specifically, the study examines the influence of system quality, information quality, service quality, internal control quality, training and top management support on AIT usage. It also investigates the moderating effect of an external consultant involvement on the relationship between the system quality and usage of AIT. A cross-sectional survey was employed for data collection. A questionnaire was distributed to 571 samples, and 257 valid responses were obtained from regional or branch managers, and account managers of the banks. Partial Least Square path modeling was used in analyzing the relationship between the determinants and AIT usage as well as the moderating effect of an external consultant involvement between system quality and AIT usage. The findings from the direct relationship reveals that system quality, information quality, and internal control quality has a significant positive relationship with AIT usage, but service quality, training, and top management support has insignificant negative relationship. Furthermore, the result of the moderating effect reveals that the external consultant involvement significantly moderates the relationship of the system quality, information quality, and service quality with AIT usage. The outcomes of this study provides another insight to the banks’ management with specific factors that they can leverage to improve the usage of the AIT thereby realizing the expected benefit of their investment

Challenges of Cloud Computing in Jordanian Govt.: Insights from Telcos

Cloud computing offers many benefits to governments, including increased efficiency, flexibility, and cost savings. However, there are also significant challenges to adopting cloud computing services. In the case of the Jordanian government, some of these challenges include concerns about data security and privacy, lack of technical expertise, limited funding and resources, and cultural resistance to change. This paper examines the challenges faced by the Jordanian government in adopting cloud computing services and evaluates their impact on government institutions. The study collected data from three local telecommunications companies in Jordan to identify potential challenges and assess their significance through a questionnaire. The results indicated challenges that negatively affected cloud adoption, including performance, usability, and cost, as well as challenges that positively impacted adoption. Maintenance and information security challenges were rated as the most significant challenges. The study recommends promoting awareness, offering training programs, and conducting feasibility studies to overcome these challenges and improve cloud adoption. Future research should expand the study sample and investigate additional challenges impacting government organizations’ adoption of cloud computing services

Antecedent and Mediator of Actual Visit Behavior Amongst International Tourists in Jordan

Actual visit behavior has been for many years an area of ongoing interest in fields that span both tourist behavior and international marketing. Despite the growth of the tourism industry, hotel industry is facing fluctuating tourist revisit intention provoked by dissatisfaction, high travel risk, mediocre hotel service, or negative Jordan image. Moreover, considerable fragmentation and inconsistency in empirical findings has limited theory development. This thesis, which is based on the concepts of Theory of Planned Behavior (TPB), has the following objectives: (1) to identify the direct influence of (perceived risk, revisit intention and perceived behavior control) on actual visit behavior. (2) to identify the direct influence of (tourist satisfaction, tourist attitude, subjective norm and perceived behavior control) on revisit intention. (3) to identify the direct influence of (perceived risk, Jordan image and service climate) on tourist satisfaction. (4) to examine to what extent revisit intention and tourist satisfaction mediate the relationship between perceived risk and actual visit behavior. (5) to determine the mediating effect of revisit intention on linkage of perceived behavior control with actual visit behavior. (6) to determine how the underpinning theory of Planned Behavior (TPB) can be used to explain actual visit behavior in Jordan. The measurement for the latent variables is adopted from past studies as follows: tourist satisfaction (10 items); perceived risk (7 items); Jordan image (11 items); service climate (10); revisit intention (5); tourist attitude (6 items); subjective norm (6 items); perceived behavior control (6 items); actual visit behavior (5 items). From 850 samples, 494 usable responses were returned representing a 59% response rate. Using Structural Equation Modelling (SEM), the Generating (MG) achieved model fit as shown in the GOF index: Ratio (CMIN/df) =1.186; GFI=0.973; RMSEA= 0.019; TLI=0.991; P-value=0.096. The SMC = 0.703 which means that the predictors explain 70.3% variance in actual visit behavior. The findings highlight five direct significant antecedents of actual visit behavior: revisit intention ( =.264, CR=2.720 p=0.007), perceived risk ( =-.318, CR= -2.197 p=0. 028), subjective norm ( =.199, CR=2.112 p=.035), Jordan image ( =.504, CR=2.653 p=.008) and service climate ( =.226, CR=3.020 p=.003); three direct significant antecedents of intention: tourist satisfaction ( =.373, CR=5.400 p=***), tourist attitude ( =.182, CR= 2.734 p=.006), subjective norm ( =.262, CR= 4.178 p=***); three direct significant antecedents of satisfaction: Jordan image ( =.356, CR=2.407 p=.016), subjective norms ( =173, CR=2.343 p=.019) and perceived behavior control ( =.159, CR=2.117 p=.034). The study found two insignificant direct antecedents to actual visit behavior PBC and satisfaction; one insignificant direct antecedents of intention i.e. PBC; three insignificant direct antecedents of satisfaction i.e. service climate and attitude. The finding supports eleven hypotheses (H1, H2, H3, H4, H7, H9, H4a, H9a, H10a, H4b, and H5a) and rejects six hypotheses (H5, H6, H8, H10, H2a, and H3a). Satisfaction and intention were found to be non-mediators

Understanding Knowledge Sharing in the Jordanian Construction Industry

Purpose – The purpose of this paper is to develop a model to understand and facilitate more knowledge sharing (KS) among construction companies in Jordan. Sixteen cultural variables that affect KS were identified through self-administered questionnaires. Design/methodology/approach – Factor analysis was used to find possible relationships between the cultural variables for grouping purposes and to eliminate the cultural variables that do not affect KS. The results of factor analysis were further refined using a brainstorming session and Analytic Hierarchy Process (AHP) was used to prioritise the factors obtained through the factor analysis. Findings – Trust, management and communication were identified as the three most important factors, whilst communication was acknowledged as the least important factor. Originality/value – This research uses factor analysis and AHP to study the influence of cultural factors on KS. It develops a hierarchy of factors that affect effective KS within the Jordanian context. The paper investigated KS in-depth and highlighted the components that constitute KS in an organisation. Based on extensive literature review, this study found the relative importance of different factors that affect KS. The emphasis on trust was found to be more critical than the presence of a computer-based system. In addition, this is the first paper of this type to look at KS in the context of the Jordanian construction industry

Factors Affecting the Cloud ERP: A Case Study of Learning Resources Department at Jordanian Education Ministry

Enterprise resource planning (ERP) systems have been used by organizations for years, whereas Cloud ERP systems gained an audience a few years ago from practitioners and academicians. As such, there is a migration from the traditional ERP to the Cloud ERP system, and employees in most organizations are accustomed to the traditional ERP system. In order to improve the efficiency and effectiveness of the Cloud ERP system used in the operation stage. Organizations must research the factors that impact users' satisfaction and managerial decision-making. There are a lot of prior studies that measured users' adoption of ERP systems using a technological acceptance model (TAM). Thus, this study also utilized the TAM model to examine the factors influencing users' adoption of Cloud ERP systems. To get the maximum value of the validity and reliability of the findings, the study was conducted in two folds: pre-implementation and post-implementation. In addition, structural equation modelling was employed to reach the findings. Finally, the study identified the technology factor, employee factor, perceived usefulness and ease of use as important variables affecting Cloud ERP adoption; and as essential antecedents influencing managerial decision-making. This study is the first to employ the TAM model in the Cloud ERP area in two waves: pre-post implementation phases. Interestingly, the relationships between the pre-and post-implementation variables do not differ significantly

Interrelationships among Lean HRM Practices and their Impact on Firm Performance: A Comparison between the Jordanian and German Models

Lean management is a contemporary management system that firms adopt to boost their performance. Lean management can be integrated with human resources management to develop a new concept of lean human resources management (LHRM). This entails the implementation of several practices. However, the LHRM-performance paradigm remains under-explored in the literature. Hence, this study aims to examine the interrelationships between LHRM practices and the impacts of those practices on firm performance (FP). Using two equal-sized samples (n = 250 each) of manufacturing firms in Jordan and Germany, the current study proposes two structural equation models (i.e., a Jordanian and a German model) depicting the interrelationships between LHRM practices and the impacts of those practices on FP. After testing these models, a comparison between them is conducted, producing findings with theoretical and practical implications. The main findings indicate that the average implementation of LHRM practices among German manufacturing firms is at a higher level than the average implementation among Jordanian firms. The findings also support the proposed interrelationships between LHRM practices and the impact of those practices on FP for both the Jordanian and German models. This study is among the first to highlight the proposed relationships, both in general and in the context of comparing developed and developing countries. Its findings have important implications that can enable manufacturing managers to benefit from the implementation of LHRM practices to enhance firm performance in different contexts. These findings provide valuable insights for human resource managers and decision makers and open several avenues for future research

An examination of the factors affecting worker productivity in the Jordanian Construction Industry

Construction productivity is of great importance to companies and researchers alike, and motivation is a well-known factor influencing workers’ productivity. However, motivational factors are arguably unique to every country due to the different cultural, economy, and socialtechnological factors. Thus, the objectives of this study is to identify and evaluate the most influential motivation factors affecting labor productivity, and to assess the importance of these factors from the construction workers’ perspective. A structured questionnaire survey was sent to multiple construction sites in two major cities, Amman and Aqaba. From the returned responses, sixteen motivational factors were identified and statistically analyzed by calculating the average, standard deviation, and the importance index of each factor. The five highest motivation factors were shown to be personal growth/career improvement; pay on time; decision-making ability; decent and respectful job, and rewards/promotions. Results from the study indicate that workers valued personal growth and improving their career more than having a higher pay and getting financial rewards. The study concluded that if organizations pay particular attention to these motivational factors it will increase workers’ productivity, which will also improve project delivery and improve staff retention, which in return will improve the organizational standards

Cyber Security Applications in the Modern Tourism Industry

The main objective of the study is to demonstrate the importance of cyber security in the applications of the modern tourism industry, and to study the most important safe practices in the preservation of digital databases in all aspects of the modern tourism industry, including airlines, travel & tourism offices, and facilities of hospitality. It aims to enhance the security of the electronic information policy, both Descriptive and Spatial, securing digital networks, and providing possible tools and means for the sustainable preservation of digital databases, in order to achieve all the competitive and comparative advantages of all parties to the modern tourism industry, through helping decision makers to understand the importance of adopting cybersecurity in all inputs of the tourism and hospitality industry in the current century, in light of the enormous expansion in the concepts of smart tourism. The study found out the importance of cybersecurity along with physical security in tourism, which is the most important key in the process of development, marketing and management of tourist sites at the time being. Keywords: E-Tourism, Cyber Security, Cyber Space, Cyber Governance, Cloud Computing, Cyber Risks. DOI: 10.7176/JTHS/43-05 Publication date:September 30th 201