Improving social performance through innovative small green businesses: knowledge sharing and green entrepreneurial intention as antecedents

Small businesses are thought to be largely responsible for environmental pollution despite the fact that businesses of all shapes and sizes contribute to this issue. This research explores how important factors such as knowledge sharing (KS) and green entrepreneurial intention (GEI) might help small businesses in Saudi Arabia develop and implement green innovation (GI). It also seeks to determine whether GI is a mediating variable that explains the connection between GEI, KS, and social performance (SP). Accordingly, an online survey was used to collect responses from 284 small entrepreneurs in Saudi Arabia engaged in various types of business activities. The study used partial least squares structural equation modelling for data analysis and hypothesis testing. The results show that GI considerably influences SP while also having a significant link with both GEI and KS. Further, the study reveals that the relationship between GEI, KS, and SP is mediated by GI. The study offers a plethora of suggestions to various stakeholders generally and to Saudi authorities specifically

Factors Influencing the Adoption of Big Data Analytics in the Digital Transformation Era: Case Study of Jordanian SMEs

Big data (BD) analytics has been increasingly gaining attraction in both practice and theory in light of its opportunities, barriers and expected benefits. In particular, emerging economics view big data analytics as having great importance despite the fact that it has been in a constant struggle with the barriers that prevent its adoption. Thus, this study primarily attempted to determine the drivers of big data analytics in the context of a developing economy, Jordan. The study examined the influence of technological, organizational and environmental factors on big data adoption in the Jordanian SMEs context, using PLS-SEM for the analysis. The empirical results revealed that the relative advantage, complexity, security, top management support, organizational readiness and government support influence the adoption of BD, whilst pressure of competition and compatibility appeared to be of insignificant influence. The findings are expected to contribute to enterprise management and strategic use of data analytics in the present dynamic market environment, for both researcher and practitioner circles concerned with the adoption of big data in developing countries

The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19

There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless of its importance to audit productivity and cost reduction, and this holds particularly true in the public sector entities’ internal audit departments. Accordingly, this article aims to explore how technological factors, such as relative advantage, complexity, compatibility, observability, and trialability, contribute to the use of CAATTs in Jordan’s public sector internal audit during the COVID-19 pandemic and the impact of the pandemic on the profession’s outcome. The study also seeks to evaluate how the use of these tools affects the effectiveness of internal auditing, with the IT knowledge of the auditors serving as a moderating variable. This study used 91 usable responses from the internal audit managers of Jordanian public sector institutions. The study used the Diffusion of Innovation (DOI) theory to develop the proposed research model. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study result indicated that technological factors, with the exception of complexity, had a positive and significant effect on CAATTs use in the public sector internal audit departments. Based on the findings, using CAATTs has a positive and significant effect on internal audit effectiveness and IT knowledge has a positive moderating effect on the relationship between CAATTs usage and internal audit effectiveness. Owing to the public sector significance to the economy of Jordan, the findings have implications for the internal audit profession, regulators, and decision-makers in proposing new legislation and regulations when it comes to internal audit. Further, through the lens of the social implications, this study proposed that CAATTs usage in public sector institutions can positively improve their capability to reach the role of internal audit in protective public funds and limiting corrupt practices in the public sector. The paper contributes to theory by providing insight into the effect of factors on the use of CAATTs in the public sector of Jordan. This study, to the best of the author’s knowledge, is the first study that has tackled the moderating role of auditors’ IT knowledge on the CAATTs use–internal audit effectiveness relationship in the public sector context

Cybersecurity Risk Analysis in the IoT: A Systematic Review

The Internet of Things (IoT) is increasingly becoming a part of our daily lives, raising significant concerns about future cybersecurity risks and the need for reliable solutions. This study conducts a comprehensive systematic literature review to examine the various challenges and attacks threatening IoT cybersecurity, as well as the proposed frameworks and solutions. Furthermore, it explores emerging trends and identifies existing gaps in this domain. The study’s novelty lies in its extensive exploration of machine learning techniques for detecting and countering IoT threats. It also contributes by highlighting research gaps in economic impact assessment and industrial IoT security. The systematic review analyzes 40 articles, providing valuable insights and guiding future research directions. Results show that privacy issues and cybercrimes are the primary concerns in IoT security, and artificial intelligence holds promise for future cybersecurity. However, some attacks remain inadequately addressed by existing solutions, such as confidentiality, security authentication, and data server connection attacks, necessitating further research and real-life testing of proposed remedies

Do Uncertainty and Financial Development Influence the FDI Inflow of a Developing Nation? A Time Series ARDL Approach

The study focuses on investigating the long-term and the short-term effect of uncertainty, and financial development on the FDI inflow of Pakistan during the period 2001–2019. To achieve the objective of this study, we obtained the data from World Development Indicators (WDI) and the European policy uncertainty index’s websites. The dependent variable was FDI inflow. Experimental variables of the study are uncertainty and financial development. The stationarity testing revealed that FDI and Economic Policy Uncertainty (EUP) have weak significance and FD has no significance. However, by taking the first difference, all the variables become highly significant. Similarly, it is further indicated that the optimal lag level is four. Additionally, the bound test confirmed that a long-term relationship (co-integration) existed between the variables of the study. The ARDL estimations conclude that uncertainty and financial development have long-run as well as short-run effects on FDI inflow for Pakistan during the period of study. The uncertainty plays a strong part in decreasing the FDI inflow, whereas financial development plays a strong part in enhancing the FDI inflow in Pakistan during the period of study

Do Uncertainty and Financial Development Influence the FDI Inflow of a Developing Nation? A Time Series ARDL Approach

The study focuses on investigating the long-term and the short-term effect of uncertainty, and financial development on the FDI inflow of Pakistan during the period 2001–2019. To achieve the objective of this study, we obtained the data from World Development Indicators (WDI) and the European policy uncertainty index’s websites. The dependent variable was FDI inflow. Experimental variables of the study are uncertainty and financial development. The stationarity testing revealed that FDI and Economic Policy Uncertainty (EUP) have weak significance and FD has no significance. However, by taking the first difference, all the variables become highly significant. Similarly, it is further indicated that the optimal lag level is four. Additionally, the bound test confirmed that a long-term relationship (co-integration) existed between the variables of the study. The ARDL estimations conclude that uncertainty and financial development have long-run as well as short-run effects on FDI inflow for Pakistan during the period of study. The uncertainty plays a strong part in decreasing the FDI inflow, whereas financial development plays a strong part in enhancing the FDI inflow in Pakistan during the period of study

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

The Accounting Information System (AIS) is generally employed for the automation of operational processes and the enhancement of company efficiencies, but more recently, AIS developments have had a great effect on the process of sustainable decision-making among organizations. However, previous research on the AIS and its capabilities attributed its success to critical success factors. Therefore, in the current work, De Lone and Mc Lean’s Information System (D&M IS) Success Model is evaluated in terms of AIS in Jordanian organizations. The current study primarily aimed to determine the influence of system quality, service quality, information quality, system use and user satisfaction on AIS use, which is argued to eventually enhance the quality and sustainability of decision-making. The study employed a quantitative approach using a self-administered questionnaire for data collection involving 101 decision-makers who are familiar with AIS usage. Following the collection of data, it was validated using Structural Equation Modeling (SEM)—PLS. Based on the obtained results, system quality and information quality significant affected system use, but service quality did not. In turn, AIS was found to have a significant effect on user satisfaction. Furthermore, system use and user satisfaction had positive effects on AIS, which eventually affected the sustainability of decision-making, representing the net AIS benefits. The study contributes to existing IS literature, particularly in the field of determining the factors that influence the AIS net benefits, with the proposed model validated in Jordanian organizations using AIS. The study can be used as a guide to shed light on the importance of AIS and it also provides implications, limitations and opportunities for future studies

Sustainable Business Performance: Examining the Role of Green HRM Practices, Green Innovation and Responsible Leadership through the Lens of Pro-Environmental Behavior

Due to the recent economic crisis, the requirement for sustainable company performance has spread across the globe, with green initiatives being seen as the best way to address it. Recent literature and regulators have taken notice of this predicament. The deployment of green innovation, responsible leadership induction, and green human resource management (GHRM) techniques have been made necessary by the significant focus on attaining business sustainability. This study aims to provide light on the banking industry’s perception of how GHRM practices, green innovation, and responsible leadership affect business sustainability practices. The data were provided by 396 banking professionals employed by the top five commercial sector banks nationwide. By using the Mplus program for analysis, the study’s hypotheses were evaluated using structural equation modeling. The findings show a positive relationship between GHRM practices, ethical leadership, green process innovation, and sustainable company performance. However, an intriguing finding between responsible leadership and sustainable business performance was the role that pro-environmental conduct played as a partial mediator. The findings offer scholars and practitioners interested in firms’ sustainable business performance additional context-specific social, ecological, and financial implications. The effectiveness of GHRM practices, responsible leadership, and green innovation as a strategy to increase business sustainability in a developing country environment has only received minimal academic attention so far. A literary gap exists as few studies have been conducted to test the role of green HRM, responsible leadership, and green innovation’s impact on sustainable business practices. Small number of studies taken pro-environmental behaviors as a mediator in the recent past. In light of this, the present study has taken these behaviors as a mediator to test the mediation effect in the banking sector of Pakistan. So, the present study removed the gap by exploring the mediation effect of pro-environmental behaviors. The selection of Pakistan’s banking sector for analysis in the present study is a significant contribution to the literature because no studies have previously been conducted on Pakistan’s banking sector to analyze the role of green HRM practices, responsible leadership, and green innovation’s impact on sustainable business performance through the mediating role of their pro-environmental behavior. The present study provides guidelines to senior management in the banking sector to understand the role of green HRM practices, responsible leadership, and green innovation practices’ importance for sustainable business performance as sustainable performance is essential to excel in this competitive business world

Exploring the Success Factors of Smart City Adoption via Structural Equation Modeling

This study investigated the roles of security and technological factors in the adoption of smart cities, with the aim of developing a deeper understanding of the key aspects of the successful adoption of smart cities in Jordanian traditional cities. This study developed a conceptual model to investigate the importance of security and technological factors in the adoption of smart cities. The proposed model was tested using the structural equation modeling method after collecting data from ICT experts. The findings of the study revealed that perceived security, perceived trust, and service quality play pivotal roles in enhancing the adoption of smart city services. Moreover, the results indicated that information security and information privacy positively impact intentions toward adopting smart city services. These research findings provide valuable insights into the critical factors that can drive the adoption of smart city services. Policymakers and academics could utilize this knowledge to devise and implement new strategies aimed at increasing the adoption of smart city services

A New Technological Model on Investigating the Utilization of Mobile Learning Applications: Extending the TAM

Mobile learning has become increasingly important for higher education due to its numerous advantages and transformative potential. The aim of this study is to investigate how students perceive and utilize mobile learning (m-learning) services in universities. To achieve this objective, a conceptual model was developed, combining the TAM with additional new determinants, including perceived security, perceived trust, perceived risk, and service quality. The primary goal of this model is to assess the adoption of m-learning apps among users in university settings. To evaluate the proposed model, SEM was utilized to test the research model. The findings of the study highlight the critical roles of perceived security, perceived trust, and service quality in promoting the adoption of m-learning apps. Moreover, the results indicate that perceived risk negatively impacts both students’ trust and their attitudes towards using mobile learning services. The study reveals that the perceived trust, and service quality factors positively influence students’ attitudes towards adopting m-learning apps. These research findings hold significant implications for universities and academia, offering valuable insights to devise effective strategies for increasing the utilization of m- learning services among students. By gaining a deeper understanding of students’ perceptions and acceptance, universities can optimize their m-learning offerings to cater to students’ needs and preferences more effectively