Objective: The current analysis aims to assess the mediating effect of cost quality on the relationship between management accounting systems and the financial performance of industrial enterprises listed on the Amman Stock Exchange.   Theoretical framework: Three questionnaires are used for this purpose, their validity and reliability are checked; the first part deals with the cost of quality and consists of 15 paragraphs. The second part deals with the management accounting system and consists of 30 parts distributed in three dimensions (just in time, value chain, target cost).   Design/methodology/approach: The third section is related to financial performance and consists of 10 paragraphs. It works on a random sample of 311 people.   Results: The results show a statistically significant mediating role of quality cost on the relationship between the management accounting system and its three dimensions (just-in-time manufacturing, value chain, and target cost) and the financial performance of industrial companies listed on the Amman Stock Exchange. Originality: This study expands the use of data science techniques, big data, and artificial intelligence, as these are necessary and effective tools for improving the quality of financial performance and make a significant contribution to the fundamental objective.

Purpose: This study aims to examine the impact of information technology aspects and its role in improving the quality of personal income tax financial control in Jordan due to the corona pandemic Design/ methodology/ approach: The sample of the study consists of (166) tax auditors and programmers from the Jordanian Income and Sales Tax Department, and a questionnaire is prepared and delivered to the study sample to accomplish the study's objectives. Improving the quality of financial control for the Jordanian income tax, and the results also indicate that the region is not a modified variable for the function of technical equipment and software in enhancing financial control quality. Findings: As a result of the Corona epidemic's spread on the Jordanian income tax. While the area is a modified variable to reflect the role of networks and databases in improving the quality of financial control due to the Corona pandemic's influence on Jordan's income tax, the center has the biggest impact, followed by the north and then the south. Originality: This study extends the use of data science technology, big data, and artificial intelligence, as these are required and effective tools for enhancing the quality of financial control and contribute significantly to attaining the fundamental goals of containing, stopping, and controlling the epidemic.

This study aimed to identify the impact of business intelligence systems with their various elements (collection, analysis, and storage of data; adequacy of strategic techniques; business performance management; and competitive intelligence) in reducing the risks of electronic accounting information systems in Jordanian telecommunications and information technology companies, and the study also aimed to identify the role of enterprise resource planning (ERP) systems in determining the relationship between business intelligence systems and electronic accounting information systems in the surveyed companies. The study population consisted of all Jordanian telecommunication and information technology companies, which numbered (65) companies, where the purposeful sample method was used by publishing an electronic questionnaire (online questionnaire) via the Google Form website, addressed to financial managers, their assistants, department heads and supervisors, and (217) responses were received. The data was subjected to statistical analysis. The study found that business intelligence systems with their various elements reduce the risks of electronic accounting information systems in Jordanian telecommunications and information technology companies, and the study also found that business intelligence systems with their combined elements reduce the risks of electronic accounting information systems with the presence of enterprise resource planning systems as a modifying variable in the companies investigated. The study recommended that telecommunication and information technology companies focus on providing qualified integrated teams with the ability to receive the service and implement the ERP system efficiently.

The purpose of this research was to determine whether or not social responsibility accounting plays a part in reducing the negative effects of the COVID-19 epidemic on Jordan’s economy. The study’s secondary objective was to investigate the COVID-19 pandemic that broke out in Jordan. It is vital to find adequate remedies, just as it is necessary in other nations, in order to avert the damage that this pandemic might cause to society, individuals, and the economy. The methodology of the study centered on utilizing both descriptive and inferential techniques to data collection and analysis. Participants in the survey were 861 branch managers working for Jordanian and international banks that were licensed to do business in the country. Each participant utilized the Purposive Sample Approach while completing one of the 500 questionnaires that were handed out. The research identified a number of conclusions, including the fact that there is a statistically significant role for social responsibility accounting (economic and social) in reducing the negative effects of the COVID-19 epidemic on Jordan’s economy. According to the findings of the study, economic and social responsibility accounting both play a part in reducing the impact of adverse economic conditions such as unemployment, budget deficits, and the risk of consumer credit. This study is one of the most important studies in terms of its scientific contribution at the level of Jordan as a Middle Eastern country, as well as for all countries around the world in the process of developing solutions and strategies to mitigate the economic and social consequences of the coronavirus pandemic, as well as the possibility of many future crises, whether as a result of wars or the emergence of new viruses. This study makes a contribution to the formation of research frameworks that researchers from all over the world can use to search for solutions to reduce the effects of the coronavirus pandemic on the global economy as well as the spread of poverty and unemployment as a direct result of the pandemic. This research, which is also a scientific supplement, is intended for companies in all nations throughout the world in order to assist in mitigating the consequences of the coronavirus pandemic.

This study aimed to identify the impact of the Enterprise Risk Management (ERM) model with its various dimensions (internal environment, setting goals, event identification, risk assessment, risk response, control activities, information and communication, monitoring) in reducing business risks in Jordanian commercial banks. In addition, the study aimed to identify the mediating role of corporate governance in the relationship between the Enterprise Risk Management (ERM) model in reducing business risks in Jordanian commercial banks. The population of the study consisted of all 13 Jordanian commercial banks, where the intentional sample method was used for the analysis that represented all 799 branch managers of Jordanian commercial banks. 300 questionnaires were distributed; 282 questionnaires were retrieved and 274 questionnaires were used for data analysis and testing the hypotheses for their validity. Based on the statistical results, the study concluded that there was a statistically significant impact of the Enterprise Risk Management (ERM) model with its various dimensions (internal environment, setting goals, event identification, risk assessment, risk response, control activities, information and communication, monitoring) in reducing business risks in Jordanian commercial banks. However, the internal environment dimension of the Enterprise Risk Management (ERM) model did not make a significant contribution to reducing business risks in Jordanian commercial banks. The study recommended that departments in Jordanian commercial banks develop a time-bound action plan that clarifies the roles and responsibilities related to enterprise-risk management.