Determinants of electronic tax filing and employee performance among tax officers in Jordan

Electronic Tax Filing (ETF) in Jordan is implemented to improve the performance of the Income and Sales Tax Department (ISTD). Tax employee performance is vital to boost tax revenue collection through the efficient implementation of ETF. However, challenges regarding employees’ acceptance of new technology and their dissatisfaction of technology adoption remain a major concern. Drawing primarily upon the Unified Theory of Acceptance and Use of Technology (UTAUT), and supported by the Task-Technology-Fit theory, this study examined the impact of performance expectancy, effort expectancy, social influence, and facilitating conditions on ETF adoption with the subsequent effect of ETF adoption on tax employees’ performance. Training, Information Technology (IT) technological sophistication, and IT informational sophistication were added to extend the UTAUT theory. Also, this study examined the moderating effect of age, gender and experience on the relationships between UTAUT variables and ETF adoption. A cross- sectional survey approach was used, in which data were collected from 204 tax employees. The Partial Least Squares Method (PLS) algorithm and bootstrap techniques were used to test the hypotheses. The results supported 9 out of the 16 hypotheses. The overall findings signified positive direct relationships between performance expectancy and ETF adoption, facilitating condition and ETF adoption, training and ETF adoption, and IT technological sophistication and ETF adoption. In addition, age moderated the relationship between performance expectancy and ETF adoption, and between effort expectancy and ETF adoption while gender moderated the nexus between social influences and ETF adoption. In short, the results of this study established that performance expectancy, facilitating condition, training, and IT technological sophistication influence the adoption of ETF by tax employees regardless of age, gender and experience. The findings also indicated that there is a positive relationship between ETF adoption and employees’ performance. This implies that ETF adoption can enhance the performance of the employees

Islamic financial technology acceptance: An empirical study in Jordan

The present research endeavors to comprehend the determinants that impact the inclination to utilize financial technology within the context of Islamic banking clientele. The study undertakes an examination of various determinants that may exert an influence on the consumer's intention. These determinants encompass financial risk, legal risk, security risk, operational risk, consumer innovativeness, perceived ease of use, and perceived usefulness. The technology acceptance model is employed as the theoretical framework for the research. The requisite data for hypothesis testing is collected through the administration of an online survey to consumers of Islamic banks who possess a high degree of adaptability and proficiency in utilizing financial technology. The study employs the methodology of structural equation modelling with partial least squares to assess the proposed relationships among a sample of 399 participants. The results indicate that the acceptance of Islamic Financial technology services is contingent upon the perceived ease of use, perceived usefulness, and consumer innovativeness. In contrast, it is observed that various other factors, namely financial risk, legal risk, security risk, and operational risk, do not hold significant sway in shaping the level of acceptance of Islamic Financial technology among users of Islamic banking services. The concept of Technology Acceptance Model (TAM) is expanded within the realm of Islamic financial technology, and it is utilized to examine the impact of a novel factor, specifically consumer innovativeness. The untested nature of consumer innovativeness makes this paper a valuable resource for policymakers, academics, and researchers in the future

The contemporary management accounting practices adoption in the public industry: Evidence from Jordan

The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jordan to gather data, which was subsequently analyzed employing SEM. The findings of the research indicate that there are substantial relationships between accounting staff qualifications and management accounting practices. Results indicate that modern management accounting practices could help public sector practitioners enhance performance and promote organizational change. The investigation offers concrete insight into the public sector's uptake of management accounting practices. The research conducted offers a field study of the impact of implementing a suite of management accounting practices in the public sector

An Empirical Investigation on the Influence of Quality of Accounting Information System on Effective Performance of Jordanian Islamic Banks

This study looked at how Jordanian Islamic Banks' efficient performance was impacted by the quality of AIS outputs (relevance, procedures and instructions, credibility, timeliness, and feedback value). This is a cross-sectional survey with a quantitative research approach. Managers and officials of the finance department at "Jordanian Islamic Banks" served as the responders, and a total of 150 valid questionnaires were obtained from them. PLS-SEM (PLS 4.0) was used to evaluate the data. It was discovered that the performance of Jordanian Islamic Banks is significantly and favorably impacted by the quality of AIS as well as AIS outputs, including Relevance, Procedures and instructions, Credibility, Timeliness, and Feedback Value. The researcher came to certain conclusions and made some suggestions for more investigation

FinTech Services Delivery as Determinants of Customer’s Satisfaction: An Analysis of Banking Sector in Jordanian context

With emerging literature on Financial Technology (Fintech) a number of research studies were conducted to analyse and look at the role of fintech services for the growth of several aspects in banking industry. But, limited studies attempted to consider an influence of Fintech services delivery improve the client satisfaction around Jordanian Banks. Thus, this study aims at examine how Fintech services provision improve of client satisfaction in Jordan’s Commercial Banks. A survey design that is cross-sectional design; where 600 questionnaires were personally distributed using convenience sampling technique. Statistical conclusions of this investigation showed Payment services, Accessibility to Fintech services (AC), Availability (AV), Transactionary costs (TC) Fintech service security (SS) to have positive significant influence upon Client’s Satisfaction (CS). The findings recommend technology financial facilities suppliers would advance upon this package and let system produce services distribution to attain consumers' satisfaction at every stage. This study provides practitioners with important measures for evaluation of Fintech services effectiveness

Electronic tax filing adoption and its impact on tax employees performance in Jordan: a proposed framework

Technology adoption does not only influence end-user, it also improves employee performance as well. Task-Technology-Fit Theory highlights the link between technology adoption and employee performance, however studies are rare in the context of taxation. This paper discusses whether electronic tax filing (ETF) adoption improves the employee performance in the Jordanian Tax Offices. By utilizing the unified theory of acceptance and use of technology (UTAUT), the paper proposes a framework on the antecedents of electronic tax filing and its impacts on employee performance of the Jordanian Tax Offices. The proposed framework could give significant practical insight and implication to tax authorities worldwide that implement ETF, especially the Jordanian Tax Office

Формування науково-методологічних аспектів оцінки трансформації цілей економічного розвитку країн

The main purpose of the study is to develop scientific and methodological aspects of assessing the transformation of the target indicators of the economic development of countries, the argumentation of the impact of information technology on the economic growth of countries using the tools of multidimensional cluster analysis. The object of the study is the models of economic development of countries and the assessment of the impact of ICT on them. The relevance and necessity of studying this issue lies in the development of scientific and methodological aspects for assessing the transformation of the target indicators of the economic development of countries. The main results of the study are characterized by the following: the main types of modern economic models are systematized, which made it possible to highlight their features and specifics of application in different countries of the world, depending on the political and socio-economic directions of development; it is substantiated that the key factor of sustainable development of the country is economic growth; for the first time, the specifics of the transformation of the main indicators of the economic development of countries under the influence of innovative information technologies are argued. The presented results made it possible to form the scientific and methodological aspects of conducting a multidimensional cluster analysis of the transformation of the target indicators of the economic development of countries, which ensured the identification of homogeneous groups of clusters of countries by the level of economic development (global indices of economic development of countries), taking into account the peculiarities of their functioning and development strategies. The practical application of the research results will ensure the effectiveness of the formation of economic policies and strategies for the economic development of countries, taking into account the application of the developed scientific and methodological aspectsОсновною метою дослідження є розробка науково-методичних аспектів оцінки трансформації цільових показників економічного розвитку країн, аргументація впливу інформаційних технологій на економічне зростання країн із використанням інструментів багатовимірного кластерного аналізу. Об'єктом дослідження є моделі економічного розвитку країн та оцінка впливу на них ІКТ. Актуальність та необхідність вивчення цього питання полягає у розробці науково-методичних аспектів оцінки трансформації цільових показників економічного розвитку країн. Основні результати дослідження характеризуються таким: систематизовано основні види сучасних економічних моделей, що дозволило виділити їх особливості та специфіку застосування у різних країнах світу залежно від політичних та соціально-економічних напрямів розвитку; обґрунтовано, що ключовим чинником сталого розвитку є економічне зростання; вперше аргументується специфіка трансформації основних показників економічного розвитку країн під впливом інноваційних інформаційних технологій. Наведені результати дозволили сформувати науково-методичні аспекти проведення багатовимірного кластерного аналізу трансформації цільових показників економічного розвитку країн, що забезпечило виділення однорідних груп кластерів країн за рівнем економічного розвитку. (Глобальні індекси економічного розвитку країн) з урахуванням особливостей їх функціонування та стратегій розвитку. Практичне застосування результатів дослідження забезпечить ефективність формування економічної політики та стратегії економічного розвитку країн з урахуванням застосування розроблених науково-методичних аспекті