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Article
Publication date: 18 March 2024

Manaf Al-Okaily, Helmi Boshnak, Hani Alkayed, Esam Shehadeh and Mohammad Alqam

This study aims to explore the role of eXtensible Business Reporting Language (XBRL) adoption in improving financial statements transparency in the Jordanian context.

Abstract

Purpose

This study aims to explore the role of eXtensible Business Reporting Language (XBRL) adoption in improving financial statements transparency in the Jordanian context.

Design/methodology/approach

The partial least squares structural equation modeling approach was used to analyze the obtained data.

Findings

The empirical outcomes indicated that the adoption of XBRL contributes to improving financial statements transparency in listed Jordanian firms in the Amman Stock Exchange, whereas information technology (IT) infrastructure was found to moderate the relationship between XBRL adoption and improving financial statements transparency and hence the related hypotheses were accepted.

Originality/value

This study encouraged the importance of shifting to the adoption of the XBRL which will contribute to improving transparency of financial data and information in listed Jordanian firms and then support the process of decision-making.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 24 November 2023

Alireza Jalali, Said Mohamad Al Riyami, Mohammad Rezaur Razzak and Hanin Suleiman Alqam

The purpose of this study is to empirically examine the direct effect of extra-industry network (EIN) and organization–stakeholder relationships (OSR) on absorptive capacity…

Abstract

Purpose

The purpose of this study is to empirically examine the direct effect of extra-industry network (EIN) and organization–stakeholder relationships (OSR) on absorptive capacity (ACAP). In addition, this study explored indirect effects of EIN and OSR on performance through ACAP among small- and medium-sized enterprises (SMEs) in Oman by considering the moderating role of big data analytics (BDA) outsourcing.

Design/methodology/approach

This study utilized quantitative method through survey questionnaire. The hypotheses were tested with a sample size of 202 surveys completed by SME owners. Partial least squares-structural equation modeling (PLS-SEM) was administered to analyze data via the SmartPLS 4.0 software.

Findings

The analysis revealed that EIN and OSR had an indirect effect on performance through ACAP, while propensity to outsource BDA was found to have a positive moderating role between EIN and performance. Interestingly, propensity to outsource BDA was found to have a negative moderating influence on the relationship between ACAP and performance.

Practical implications

This research is beneficial for entrepreneurs who wish to learn about the specific intangible resources significant for venture growth, to devise effective strategies to expand their EIN and OSR and to consider the significance of the correlations established in this study through ACAP. The result also assists managers in a way that the propensity to outsource BDA strengthens the positive effect of EIN on performance and weakens the positive effect of ACAP on performance.

Originality/value

This research appears to be among the first empirical studies that attempt to provide insights into the importance of ACAP as the key mechanisms to transform the advantages of EIN and OSR to enhance performance by considering the moderating role of propensity to outsource BDA.

Details

Business Process Management Journal, vol. 30 no. 2
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 10 July 2009

Malek Abu Rumman, Mohammad Hiyassat, Bashar Alsmadi, Ahmad Jamrah and Maha Alqam

The purpose of this paper is to assess the long‐term ability of the Integrated Southern Ghor Project (ISGP) to meet the required water demands, assess the resulting energy…

Abstract

Purpose

The purpose of this paper is to assess the long‐term ability of the Integrated Southern Ghor Project (ISGP) to meet the required water demands, assess the resulting energy requirements, pumping costs, water transfers, benefits of the current system with respect to predevelopment conditions and effect of projected water demands increase on the resulting water deficits.

Design/methodology/approach

A surface water resources management model is developed using dynamic programming. The model inputs are the hydrological inflows from the different wadis in the project area, reservoirs characteristics and evaporation rates, system water demands. The model outputs are water deficits at the different demand areas, reservoirs storage and release sequences, water transfers and energy requirements and the associated costs. The average annual values of different performance criteria with the annual frequency curves are used to evaluate the implications of different water scenarios on the ISGP.

Findings

The results show the efficiency of the ISGP model in reducing the water deficits in the demand areas as compared to predevelopment conditions. Increased demand scenario showed the importance of finding new water projects to supplement the Southern Ghor Area in the future in order to meet the increasing water demands. The proposed water transfer will reduce the resulting deficits at the agricultural areas without the expenses of increasing the water deficits at other demand areas. The application of this model is expected to enhance decision making regarding water policies in Jordan.

Originality/value

This paper provides critical quantitative information to decision makers in Jordan about the potential of the different storage facilities and proposed transfers in meeting the required water demands in the Southern Ghor Project and assesses the required energy for that. This can help decision makers to have a holistic view about the expected water deficits in the area and therefore assist them in determining the areas impacted most and what alternative solution to use. The paper also shows the importance of using optimal control/management models to support water resources decision making in Jordan.

Details

Construction Innovation, vol. 9 no. 3
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 3 June 2024

Hassan Younis, Omar M. Bwaliez, Manaf Al-Okaily and Muhammad Imran Tanveer

This study conducts a thorough literature review and meta-analysis to explore the adoption of blockchain technology (BCT) in supply chain management (SCM). It aims to identify the…

Abstract

Purpose

This study conducts a thorough literature review and meta-analysis to explore the adoption of blockchain technology (BCT) in supply chain management (SCM). It aims to identify the potential benefits, challenges, and critical factors influencing the implementation of this technology in supply chains.

Design/methodology/approach

A systematic analysis of 157 highly cited publications is performed, offering insights into research trends, citations, industries, research methods, and contextual aspects. Thematic analysis is employed to uncover key findings regarding enablers, barriers, drivers, challenges, benefits, and drawbacks associated with BCT adoption in supply chains.

Findings

The analysis highlights the complexities and opportunities involved in adopting BCT in SCM. A proposed model aligns with five dimensions, including inter-organizational, intra-organizational, technological, legal, and to assist businesses in harnessing the potential of BCT, overcoming obstacles, and managing challenges. This model provides practical recommendations for navigating the intricacies of BCT implementation while balancing associated challenges and risks.

Practical implications

Organizations operating in supply chains can leverage the insights gained from this investigation to position themselves at the forefront of BCT adoption. By implementing the proposed model, they can unlock benefits such as increased transparency, efficiency, trust, and cost reduction.

Originality/value

The novelty of this paper lies in its extensive review of publications on Blockchain Technology adoption in supply chains. It offers insights into various aspects such as enablers, barriers, drivers, challenges, benefits, and drawbacks. Additionally, the paper presents a comprehensive model specifically designed for successful adoption of Blockchain Technology in supply chains. This model addresses multiple dimensions including inter-organizational, intra-organizational, technological, legal, and financial.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

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