Digital transformation is important not only in the manufacturing sector but can also help service-based organizations to achieve competitive advantage. Therefore, this study has examined the impact of digital transformation on competitive advantage and the mediating role of entrepreneurial orientation. Innovation capability is considered a moderator between digital transformation and competitive advantage. The data for the research were gathered from service companies in Jordan, and AMOS was utilized for the analysis. The results revealed that digital transformation not only influences competitive advantage but also affects entrepreneurial orientation. Entrepreneurial orientation significantly mediates the relationship between digital transformation and competitive advantage. In addition, innovation capabilities moderate the relationship between digital transformation, competitive advantage, and entrepreneurial orientation. Innovation, production, and operational managers as well as owners of service companies can use the results of this research as a guideline for policy-making in order to develop a competitive advantage.

Earlier literature has shown that the implementation of FinTech innovations is not only determined by banks, financial institutions, or government support, but also by the perception and experiences of FinTech users. FinTech research has shown encouraging findings from scholars in developed countries. However, little is known about the users’ acceptance and use of FinTech in Jordan. The aim of this study is to investigate the determinants of users’ intentions and e-Loyalty toward FinTech adoption in Jordan post the COVID-19 era. A conceptual framework was developed by integrating the four original constructs of the unified theory of acceptance and use of technology (UTAUT), namely performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC), with three additional factors: personal innovativeness (PI), financial literacy (FL), and uncertainty avoidance (UA). In addition, the proposed model considered the e-Loyalty of FinTech users as a consequence of having a good FinTech experience. A quantitative approach using a cross-sectional online questionnaire was applied to collect data from 423 FinTech users. Data were analyzed utilizing structural equation modeling (SEM) based on AMOS 26.0 software package. The findings revealed that UA has a moderating effect on the relationship between FC and users’ intentions. Also, PI has a significant impact on PE and EE. While PE, SI, and FC are factors that enhance behavioral intentions. In return, it builds users’ e-Loyalty toward FinTech services and is deemed a new normal behavior. This study may help FinTech service providers and policymakers better understand the, currently relatively low, usage rate of FinTech, and how it contributes to the development of strategies that boost the acceptance and e-Loyalty of FinTech by Jordanian users after the COVID-19 era, where FinTech is still considered an innovation.

The study emphasizes the importance of Artificial Intelligence (AI) and its applications on the service quality provided by Jordanian banks for their customer satisfaction. This research paper thoroughly reviews the literature on the numerous emergent applications of artificial intelligence and its impact on the banking sector. A rigorous study of the available literature is conducted to examine AI's uses in banking. Artificial intelligence improves the banking experience for millions of clients and employees by providing credit score checking, system failure prediction, emergency alarm systems, fraud detection, phishing website detection, liquidity risk assessment, customer loyalty evaluation and intelligence systems by reducing the employee workload. A questionnaire gathered data from 270 consumers in Jordan's banking sector. The SPSS program used exploratory factor analysis to statistically evaluate the sample data to determine service quality and customer satisfaction. The results show that the updated SERVQUAL Model extracted five subscales instead of the eight in the original model. The extracted subscales were tangibility, assurance, reliability, responsiveness, and empathy. According to this study, artificial intelligence is statistically relevant to service quality and customer satisfaction. The updated SERVQUAL model, according to the authors, helps address customer satisfaction in the banking sector. The research findings suggest that the demand for artificial intelligence in the Jordanian banking sector is equally essential for the customers; thus, there should be an optimal balance between virtual and human agents based on the customers' requirements and preferences. Further, this study found practical implications of using AI in banking, particularly those related to Jordanian customer perception.

Bank lending to SMEs plays a vital role in economic growth, contributing significantly to employment and GDP. Access to bank lending is crucial for small- and medium-sized enterprises (SMEs), as they contribute significantly to global employment and GDP. New financial technologies promise better bank operations, fewer costs, and enhanced credit supply to SMEs. However, there is still a lack of empirical findings on how these technologies can solve demand-side bank lending problems for small- and medium-sized firms. This study gathered data from a sample of 381 respondents, comprising CEOs, managers, officers, loan managers, IT consultants, and other relevant stakeholders. The findings indicate that the adoption of blockchain technologies, as well as the adoption of Big Data technologies encompassing cloud computing, data analytics, algorithms, and programming, along with the adoption of mobile banking technologies, have had a substantial positive impact on bank credit supplies for small- and medium-sized enterprises (SMEs) in Pakistan. This novel study contributes to existing knowledge in two ways. First, it provides knowledge to SMEs looking to adopt new technologies; second, it provides knowledge to a manager looking to finance the SMEs with information asymmetries. This research also provides key findings for researchers and policymakers.

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial indicators by using accounting knowledge and rules that do not explicitly violate accounting policies, rules, and laws. The main purpose for implementing creative accounting is to show the financial position desired by the company management; stakeholders are informed of what the management wants them to perceive. Creative accounting can be used to manipulate financial information from its correct and accurate form by exploiting existing rules or, in many cases, ignoring one or more rules. Therefore, the methodology of the present work contributes to the existing literature by systematically reviewing the impacts of creative accounting determinants on financial reporting quality, especially in the banking sector. In this review, we describe and critically analyze previous relevant works to identify and assess the relationship between the constructs addressed in the study. In conclusion, this study offers insight for academia, researchers, and practitioners on determining creative accounting practices and their influences on fraudulent financial reporting between 2015 and 2020. Lastly, the present study contributes to the existing information by conducting new research on creative accounting determinants to enhance the quality of financial reporting and, therefore, help professionals to improve practices within the profession.

Purpose: This study aims to examine the relationships between various components of digital financial literacy, namely, awareness, subjective knowledge, experience, the digital legal framework and skills, and their influence on the adoption of cashless payment systems among university affiliates in Jordan. It also explores the mediating role of gender in this relationship. The study integrates the Theory of Planned Behavior (TPB) and social role theory (SRT). Design/methodology/approach: This study uses a cross-sectional survey across 34 Jordanian universities. Data from 418 participants were analyzed, focusing on factor analysis to assess the constructs' reliability and validity and to explore the moderating effects. Findings: The findings illuminate that digital financial awareness, experience and skills are significant catalysts for using cashless payments among the targeted demographic. In contrast, the digital legal framework and subjective financial knowledge did not significantly influence cashless payment use. Additionally, gender differences emerged, highlighting a stronger association between digital financial experience and cashless payment usage for women. Originality/value: The study's uniqueness stems from its detailed analysis of digital financial literacy's effect on cashless payment adoption in Jordan's academia, incorporating aspects like legal frameworks, awareness, and skills. It innovatively considers gender's moderating role, adding fresh insights into digital finance practices. Using the TPB and SRT, the research connects theory with Jordan's empirical data, suggesting strategies for education and policy. This work advances understanding of digital financial literacy in fostering a more inclusive digital financial system, contributing significantly to digital finance and behavioral economics literature.