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Dr. Abdalwali Lutfi is an Assistant Professor in the college of business administration at King Faisal University. Dr Lutfi holds an undergraduate degree in Accounting from Irbid University, a master degree in Accounting from Jadara University, and a PhD in Accounting\ Accounting Information System from University Utara Malaysia. His teaching and research interests are in the area of Accounting and Accounting Information System. His current research involves end-user computing, usage of Accounting Information System and information technology. He has published many refereed articles in journals such as Technology of Society, J. Open Innov. Technol. Mark. Complex, Data in Brief, and International Journal of Finance & Economic.
Digital Financial Inclusion (DFI) refers to efforts to make digital financial services available and affordable to all individuals and institutions, regardless of their net expense or institution size and demographic location. Despite the immense benefits of DFI and DFI-based products and services such as mobile money and payment systems, users’ acceptance is thin, limited, and disappointing in some developing countries as Jordan. Consequently, this study has investigated the factors influencing the acceptance of the mobile payment system in the Jordanian context. This study’s research model synthesizes the Technology Acceptance Model (TAM) variables and extended the model with perceived financial cost as an independent variable. The research model has been empirically confirmed by fitting the model to data collected from 304 Jordanian citizens using a survey instrument. The data were analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM). The result has confirmed that behavioural intention to use the m-payment system is significantly and positively influenced by perceived usefulness and perceived financial cost; behavioural intention to use m-payment system was not found to be significantly and positively influenced by perceived ease of use and hence the related hypothesis was not supported. Finally, conclusions and recommendations are further discussed in the last section of this paper.
Abdalwali Lutfi; Manaf Al-Okaily; Malek Alshirah; Ahmad Alshira’H; Thaer Abutaber; Manal Almarashdah. Digital Financial Inclusion Sustainability in Jordanian Context. Sustainability 2021, 13, 6312 .
AMA StyleAbdalwali Lutfi, Manaf Al-Okaily, Malek Alshirah, Ahmad Alshira’H, Thaer Abutaber, Manal Almarashdah. Digital Financial Inclusion Sustainability in Jordanian Context. Sustainability. 2021; 13 (11):6312.
Chicago/Turabian StyleAbdalwali Lutfi; Manaf Al-Okaily; Malek Alshirah; Ahmad Alshira’H; Thaer Abutaber; Manal Almarashdah. 2021. "Digital Financial Inclusion Sustainability in Jordanian Context." Sustainability 13, no. 11: 6312.
This paper aims to contribute to the literature by examining whether audit committees' attributes affect risk disclosure practiced by Jordanian listed companies. Selecting a sample of 94 Jordanian companies listed on Amman Stock Exchange, the authors carried out a manual content analysis on annual reports to determine the level of risk disclosure. Random effect model was employed in the analysis. Empirical results show that the audit committee size had a positive effect on the level of risk disclosure. However, there was no evidence that the frequency of the audit committee meetings, expertise or overlapping of the audit committee membership were significantly related to the risk disclosure. The findings are important for standard setters to improve their comprehension about the influence of audit committee in disclosing risk information and reconsider the effective monitoring role played by audit committee.
Malek Hamed Alshirah; Ahmad Farhan Alshira’H; Abdalwali Lutfi. Audit committee’s attributes, overlapping memberships on the audit committee and corporate risk disclosure: Evidence from Jordan. Accounting 2021, 423 -440.
AMA StyleMalek Hamed Alshirah, Ahmad Farhan Alshira’H, Abdalwali Lutfi. Audit committee’s attributes, overlapping memberships on the audit committee and corporate risk disclosure: Evidence from Jordan. Accounting. 2021; ():423-440.
Chicago/Turabian StyleMalek Hamed Alshirah; Ahmad Farhan Alshira’H; Abdalwali Lutfi. 2021. "Audit committee’s attributes, overlapping memberships on the audit committee and corporate risk disclosure: Evidence from Jordan." Accounting , no. : 423-440.
The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.
Malek Hamed Alshirah; Abdalwali Lutfi; Ahmad Farhan Alshira’H; Mohamed Saad; Nahla Mohamad El Sayed Ibrahim; Fatihelelah Mohammed Mohammed. Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Accounting 2021, 645 -654.
AMA StyleMalek Hamed Alshirah, Abdalwali Lutfi, Ahmad Farhan Alshira’H, Mohamed Saad, Nahla Mohamad El Sayed Ibrahim, Fatihelelah Mohammed Mohammed. Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Accounting. 2021; ():645-654.
Chicago/Turabian StyleMalek Hamed Alshirah; Abdalwali Lutfi; Ahmad Farhan Alshira’H; Mohamed Saad; Nahla Mohamad El Sayed Ibrahim; Fatihelelah Mohammed Mohammed. 2021. "Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan." Accounting , no. : 645-654.
In this research, we look at the antecedents of accounting information system (AIS) usage and their impact on the effectiveness of AIS. Therefore, drawing upon the resource-based view (RBV) and the technology–organization–environment (TOE) framework, we propose an integrated model to investigate the precursors and impacts of AIS utilization among Jordanian small and medium-sized enterprises (SMEs). The model so proposed incorporates the usage of AIS and its performance aspects into one framework. The current research utilized a self-administered questionnaire survey to collect data. Using data drawn from 186 respondents, the research model was verified empirically in the context of Jordanian SMEs. The findings revealed that compatibility, competitive pressure, organizational readiness, the commitment of the owners/managers and government supports have exerted a significant influence on the usage of AIS. In addition, the results demonstrated that AIS usage significantly influenced the effectiveness of AIS. In addition, firm size moderated the effect of AIS usage on AIS effectiveness. The findings of the current study afford insights as to how firms might garner improved usage of an AIS to gain better firm performance and provide contributions to the small but developing stream of research examining both antecedents and impacts of IS/IT usage.
Abdalwali Lutfi; Manaf Al-Okaily; Adi Alsyouf; Abdallah Alsaad; Abdallah Taamneh. The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size. Global Business Review 2020, 1 .
AMA StyleAbdalwali Lutfi, Manaf Al-Okaily, Adi Alsyouf, Abdallah Alsaad, Abdallah Taamneh. The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size. Global Business Review. 2020; ():1.
Chicago/Turabian StyleAbdalwali Lutfi; Manaf Al-Okaily; Adi Alsyouf; Abdallah Alsaad; Abdallah Taamneh. 2020. "The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size." Global Business Review , no. : 1.
PurposeThe purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.Design/methodology/approachThis study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.FindingsThis paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.Practical implicationsTax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.Originality/valueVery few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries
Ahmad Farhan Alshira'H; Hasan Mahmoud Al-Shatnawi; Manaf Al-Okaily; Abdalwali Lutfi; Malek Hamed Alshirah. Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence. EuroMed Journal of Business 2020, ahead-of-p, 1 .
AMA StyleAhmad Farhan Alshira'H, Hasan Mahmoud Al-Shatnawi, Manaf Al-Okaily, Abdalwali Lutfi, Malek Hamed Alshirah. Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence. EuroMed Journal of Business. 2020; ahead-of-p (ahead-of-p):1.
Chicago/Turabian StyleAhmad Farhan Alshira'H; Hasan Mahmoud Al-Shatnawi; Manaf Al-Okaily; Abdalwali Lutfi; Malek Hamed Alshirah. 2020. "Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence." EuroMed Journal of Business ahead-of-p, no. ahead-of-p: 1.
Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely economic and social/psychological theories. In a more serious note, tax evasion has remained a key issue among governments all over the globe, with Jordan being no exception. Jordan has undertaken different fiscal measures to increase compliance in the domestic front in the past decades, but based on annual reports, the country is still experiencing a considerable increase in net public debt and fiscal deficit that can be traced back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that drive non-compliance is still scarce, with a universal tax compliance model able to explain the issue with clarity still being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium-sized enterprises (SMEs) in Jordan, extending Fischer’s model of tax compliance, and adding the moderating role of tax knowledge and direct effect of tax service quality. This study proposed a model encapsulating the social, psychological and economic factors to provide insight into the sales tax compliance of Jordanian SMEs.
Ahmad Farhan Alshira’H; Moh’D Alsqour; Abdalwali Lutfi; Adi Alsyouf; Malek Alshirah. A Socio-Economic Model of Sales Tax Compliance. Economies 2020, 8, 88 .
AMA StyleAhmad Farhan Alshira’H, Moh’D Alsqour, Abdalwali Lutfi, Adi Alsyouf, Malek Alshirah. A Socio-Economic Model of Sales Tax Compliance. Economies. 2020; 8 (4):88.
Chicago/Turabian StyleAhmad Farhan Alshira’H; Moh’D Alsqour; Abdalwali Lutfi; Adi Alsyouf; Malek Alshirah. 2020. "A Socio-Economic Model of Sales Tax Compliance." Economies 8, no. 4: 88.
Small and Medium Enterprises (SMEs) are struggling to survive in the present competitive environment. Enterprise resource planning (ERP) technologies have great potential to facilitate firms in achieving sustainable competitive advantages and to survive in such situations. However, the adoption of ERP among Jordanian SMEs has been reported as relatively low, which, in turn, does not affect SMEs effectively. Therefore, this study aims to examine the roles of the external forces (mimetic pressure (MP), coercive pressure (CP), and normative pressure (NP)), and Environmental Uncertainty (EU) on the adoption of ERP. Through the use of institutional theory and contingency theory, this study includes the role of EU as a moderating variable in the relationships between institutional factors (MP, CP, and NP) and ERP adoption. Data were collected from small- and medium-sized enterprises operating in Jordan. A total of 741 questionnaires were distributed to the selected SMEs, of which 192 were returned and used for analysis. The empirical data were analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The results show that MP, CP, NP, and EU have significant direct relationships with ERP adoption; however, contrary to our expectations, EU did not moderate the relationships between institutional factors and ERP adoption. These findings provide important insights for managers, researchers, and policy makers, helping them to understand the importance of ERP system adoption in enhancing firm performance. One limitation of this study is that it is based only on SMEs. Therefore, future studies can concentrate on the development of such research not only in SMEs, but also using larger organizations.
Abdalwali Lutfi. Investigating the Moderating Role of Environmental Uncertainty between Institutional Pressures and ERP Adoption in Jordanian SMEs. Journal of Open Innovation: Technology, Market, and Complexity 2020, 6, 91 .
AMA StyleAbdalwali Lutfi. Investigating the Moderating Role of Environmental Uncertainty between Institutional Pressures and ERP Adoption in Jordanian SMEs. Journal of Open Innovation: Technology, Market, and Complexity. 2020; 6 (3):91.
Chicago/Turabian StyleAbdalwali Lutfi. 2020. "Investigating the Moderating Role of Environmental Uncertainty between Institutional Pressures and ERP Adoption in Jordanian SMEs." Journal of Open Innovation: Technology, Market, and Complexity 6, no. 3: 91.
The digital payment method has become a pervasive payment phenomenon in the world, as in the case of Jordan Mobile Payment (JoMoPay) system which can be used to save time, effort, and cost. Consequently, the evaluation of digital payment systems is vital to ensure successful implementation and positive influences on users. The current paper expands the Unified Theory of Acceptance and Use of Technology (UTAUT2) to the study of JoMoPay system in the Jordanian context. The research's proposed model incorporates four new external constructs into UTAUT2 model, namely; awareness, security, privacy and culture. In addition, the relationships between social influence and behavioural intention to use JoMoPay system is moderated by culture. The data were collected by conducting a field survey questionnaire on 270 respondents of Jordanian public sector employees and were analyzed using Partial Least Squares (PLS) Version 3.2.3. The results mainly show that intention to use JoMoPay system is significantly and positively influenced by performance expectancy, social influence, price value, security and privacy, which together explain 0.612 of the variance of behavioural intention. Next, contrary to what is expected, culture does not moderate the relationship between social influence and intention to use JoMoPay system; and hence the related hypothesis was not supported. Lastly, more discussion regarding the theoretical and managerial contributions as well as limitations and future research are presented at the end of this paper, which completes the whole paper.
Manaf Al-Okaily; Abdalwali Lutfi; Abdallah Alsaad; Abdallah Taamneh; Adi Alsyouf. The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance. Technology in Society 2020, 63, 101367 .
AMA StyleManaf Al-Okaily, Abdalwali Lutfi, Abdallah Alsaad, Abdallah Taamneh, Adi Alsyouf. The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance. Technology in Society. 2020; 63 ():101367.
Chicago/Turabian StyleManaf Al-Okaily; Abdalwali Lutfi; Abdallah Alsaad; Abdallah Taamneh; Adi Alsyouf. 2020. "The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance." Technology in Society 63, no. : 101367.
The COVID-19 pandemic has produced an unprecedented change in the educational system worldwide. Besides the economic and social impacts, there is a dilemma of accepting the new educational system "e-learning" by students within educational institutions. In particular, universities students have to handle several kinds of environmental, electronic and mental struggles due to COVID-19. To catch the current circumstances of more than two hundred thousand Jordanian university student during COVID-19. The students have been randomly selected to respond on an online survey using universities' portals and websites between March and April 2020. At the end of the data gathering process, we have received 587 records. The dataset includes 1) Demographics of students; 2) students’ perspectives concerning the factors influencing their intention to use e-learning system within the Jordanian universities context. Data were analyzed using Partial Least Squares - Structural Equation Modelling (PLS-SEM). Next, the result has confirmed the positive of direct effect variables (subjective norm, perceived ease of use, and perceived usefulness) on the students’ intention to use e-learning system. Next, the result has also confirmed the mediating effect of perceived usefulness and perceived ease of use between subjective norm and the behavioral intention to use the e-learning system with partially supported.
Manaf Al-Okaily; Hamza Alqudah; Ali Matar; Abdalwali Lutfi; Abdallah Taamneh. Dataset on the Acceptance of e-learning System among Universities Students' under the COVID-19 Pandemic Conditions. Data in Brief 2020, 32, 106176 -106176.
AMA StyleManaf Al-Okaily, Hamza Alqudah, Ali Matar, Abdalwali Lutfi, Abdallah Taamneh. Dataset on the Acceptance of e-learning System among Universities Students' under the COVID-19 Pandemic Conditions. Data in Brief. 2020; 32 ():106176-106176.
Chicago/Turabian StyleManaf Al-Okaily; Hamza Alqudah; Ali Matar; Abdalwali Lutfi; Abdallah Taamneh. 2020. "Dataset on the Acceptance of e-learning System among Universities Students' under the COVID-19 Pandemic Conditions." Data in Brief 32, no. : 106176-106176.
Purpose of the study: This paper aimed at investigating factors influencing students’ intention to use e-learning within the context of Jordan. The proposed model integrated subjective norms with the extended Technology Acceptance Model (TAM). Methodology: The data collected 587 students from Jadara University. Data were analyzed using Partial Least Squares - Structural Equation Modelling (PLS-SEM). Main Findings: The result has confirmed the direct effect of all variables. Next, the result has also shown that the mediation effect of perceived usefulness and perceived ease of use between subjective norm and the behavioral intention to use the E-learning system was partially supported. Applications of this study: The results of the current work may contribute to the improvement of the existing literature in the e-learning acceptance fields, and can be applied as an essential input for the development of the recent e-learning training programs. Novelty/Originality of this study: The present work is intended to conclude a series of concrete research data as well as to contribute a new angle to the existing literature on students’ perception of the e-learning system.
Manaf Al-Okaily; Hamza M Alqudah; Ali Matar; Abdalwali Lutfi; Abdallah Taamneh. IMPACT OF COVID-19 PANDEMIC ON ACCEPTANCE OF E-LEARNING SYSTEM IN JORDAN: A CASE OF TRANSFORMING THE TRADITIONAL EDUCATION SYSTEMS. Humanities & Social Sciences Reviews 2020, 8, 840 -851.
AMA StyleManaf Al-Okaily, Hamza M Alqudah, Ali Matar, Abdalwali Lutfi, Abdallah Taamneh. IMPACT OF COVID-19 PANDEMIC ON ACCEPTANCE OF E-LEARNING SYSTEM IN JORDAN: A CASE OF TRANSFORMING THE TRADITIONAL EDUCATION SYSTEMS. Humanities & Social Sciences Reviews. 2020; 8 (4):840-851.
Chicago/Turabian StyleManaf Al-Okaily; Hamza M Alqudah; Ali Matar; Abdalwali Lutfi; Abdallah Taamneh. 2020. "IMPACT OF COVID-19 PANDEMIC ON ACCEPTANCE OF E-LEARNING SYSTEM IN JORDAN: A CASE OF TRANSFORMING THE TRADITIONAL EDUCATION SYSTEMS." Humanities & Social Sciences Reviews 8, no. 4: 840-851.
Abdalwali Lutfi. The influence of technological,organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. 2016, 1 .
AMA StyleAbdalwali Lutfi. The influence of technological,organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. . 2016; ():1.
Chicago/Turabian StyleAbdalwali Lutfi. 2016. "The influence of technological,organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises." , no. : 1.