This study investigates the impact of digital transformation on modern accounting practices among Jordanian SMEs, focusing on the moderating role of organizational culture. Digital transformation using AI, blockchain, and cloud computing improves operational efficiency, real-time financial reporting, and decision making. However, the integration of these technologies poses challenges such as skill gaps, cost constraints, and cultural resistance. A quantitative survey of 480 employees in managerial roles from Jordanian SMEs shows that organizational culture plays a dual role as a driver and moderator of digital transformation. The findings confirm the role of digital transformation in reshaping modern accounting practices. Also, this study shows that to get the most out of digital transformation in accounting, a culture of innovation and continuous learning is required.

This paper examines the moderating role of corporate social responsibility (CSR) on the relationship between environmental, social, and governance (ESG) dimensions and investor decision-making in Jordan. Data were collected using a structured questionnaire designed for institutional investors and financial analysts, capturing perceptions of ESG, CSR, and investment behavior. A stratified random sample of 350 professionals across the financial, industrial, and service sectors was surveyed. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that environmental and social dimensions have positive effects on investor decisions, with governance dimensions having a negative effect. Notably, CSR has a negative moderating effect on the governance dimensions and investor decision, with no observed statistical moderating effect for environmental or social dimensions. This research unravels the multidimensional role of CSR in building the ESG-investor decision interface and identifies a counterintuitive negative moderating impact of CSR on governance, contributing to the existing literature on sustainability alignment in emerging markets. The results offer practical implications for companies aiming to attract sustainability-oriented investors by indicating the necessity for an integrated and genuine CSR and ESG approach.

The role of business intelligence in driving strategic planning in organizations have received considerable attention from many scholars. Nonetheless, there remains a promising area for further research, especially when considering moderating variables on effects such as knowledge management, which has contributed to businesses’ appreciation of the importance of business intelligence. To this end, in this study, the researchers constructed a conceptual model based on existing literature by incorporating relevant research variables. A questionnaire survey was conducted among a random sample of 307 employees selected from three telecom companies in Jordan. The researchers then utilized structural equation modeling with AMOS 21.0 to validate and test the model. The findings of the study revealed that business intelligence has a significant positive influence on strategic foresight. Furthermore, the analysis indicated that knowledge management mediates the relationship between business intelligence and strategic foresight. The implications and recommendations of academic research are also discussed.

This study investigates the influence of AI adoption tools, user readiness, and ease of use on sustainability accounting education in Jordanian public universities, moderated by academic integrity. As AI becomes increasingly integrated into university instruction, its influence on learning outcomes and ethics is paramount. Survey data from 384 instructors at 10 Jordanian public universities were analyzed with Smart PLS. The results show that AI implementation improves education in sustainability accounting by improving accessibility, effectiveness, and personalization. Usability greatly facilitates the adoption of AI, with increased student engagement by providing higher levels of involvement. Yet, as education in academic integrity encourages responsible and ethical AI use, it also creates challenges for adoption whenever regulations are perceived as overly limiting. These results highlight the importance of a balance between innovation and ethics and stress how institutions need to invest in adaptive policy infrastructures and digital literacy. The study contributes to theoretical understanding and practical guidance for policymakers and educators in AI-supported education.

The goal of this study is to examine the influence of Artificial Intelligence, Big Data Analytics, and Green Digital Infrastructure on the practices of Sustainable Development Goals (SDGs) of the banking sector of Jordan, mediated by Organizational Digital Transformation. The data were collected through a structured questionnaire of 200 members from Jordan’s banking industry. The study employed the use of Partial Least Squares Structural Equation Modelling through SmartPLS 4.0 to examine the relationship between technological capacity, digital transformation, and sustainable performance. The results provide evidence of the strong influence of AI as the chief enabler of digital transformation in facilitating adaptation to digital disruption. Big Data Analytics has a positive influence on digital transformation and SDG achievement. Green Digital Infrastructure has a positive influence on digital transformation and sustainability performance. Digital transformation of the organisation emerged the strongest predictor of SDG achievement, evidence of its central role to bring sustainability to banking operations. The current study contributes to the new literature on digital sustainability through the application of DCT to the context of an emerging economy. The findings bring strategic implications to banking decision makers to synchronize digital investment with long-term sustainability.