Analyzing a dataset of 22 Iraqi financial institutions across the 2008–2024 timeframe (yielding 286 bank-year points in an unbalanced panel), this paper investigates the relationship between financial results, cost efficiency, digital upgrades, and disclosure-based strategic cost management. The Strategic Cost Management Index (SCMI) evaluates practices like activity-based and time-driven costing, capacity management, target costing, cost-driver and value-chain analysis, life-cycle and quality costing, benchmarking, and channel or customer profitability. Meanwhile, the Digital Transformation Index (DTI) captures multiple dimensions including technological readiness, investment, infrastructure, service adoption, usage depth, and connectivity with national payment networks. The cost-to-income ratio (CIR) measures operational efficiency, whereas return on equity (ROE) and return on assets (ROA) track overall performance. Controlling for bank and year fixed effects, the econometric models demonstrate that elevated SCMI and DTI levels align with a reduced CIR alongside stronger ROE and ROA, with mean-centered interaction terms displaying the anticipated signs for profitability and efficiency. Additionally, a mediation analysis reveals significant indirect pathways operating via the CIR, and tests involving ownership variables point to more pronounced effects within privately owned institutions. Given the observational nature of the research and the reliance on public disclosures for the indices, the conclusions reflect conditional relationships rather than direct causality. Ultimately, the work offers a management-accounting perspective on how capacity choices, channel profitability metrics, cost-driver insights, and technology spending function collectively as a unified performance framework.
This research paper aims to study The Impact of Enterprise Resource Planning (ERP) Systems and Information Technology (IT) Adoption on Strategic Managerial Accounting Forecasting Effectiveness: A Field Study on Jordanian Commercial Banks, by understanding the mediating relationship and the direct relationships between the study variables. The conceptual model of this research paper consisted of three variables. The first variable, which formed the independent variable, was ERP systems. The second variable, which formed the dependent variable, was the effectiveness of strategic managerial accounting systems, while the third variable, which is the mediator, was IT adoption. To this end, four hypotheses developed to examine direct and indirect relationships. Three theories were adopted for this study: the first was the Technology Organization Environment (TOE) theory, the second was the Technology Acceptance Model (TAM), and the third was the Resource-Based View (RBV). The study used the descriptive quantitative approach, while the study tool was a questionnaire consisting of 29 items prepared based on previous studies and using a five-point Likert scale. The study population consisted of all employees of Jordanian banks licensed by the Central Bank of Jordan, which numbered 20 banks according to the year 2025. While the study sample consisted of employees of 16 Jordanian commercial banks working in departments/sections (such as management accounting, information systems, internal auditing, and business development), the statistical analysis conducted using SPSS 26 and SmartPLS 4. The results showed that the use of Enterprise Resource Planning (ERP) systems directly and effectively enhances the effectiveness of Strategic Management Accounting (SMA) systems in Jordanian commercial banks. Furthermore, Information Technology (IT) adoption plays a partial mediating role that reinforces this effect. Statistical results prove that the link between ERP and SMAS effectiveness is not only direct but also significantly mediated by technology adoption in the organization. This finding falls squarely within the theoretical expectation of the Technology Acceptance Model (TAM), the Technology-Organization-Environment (TOE) framework, and the Resource-Based View (RBV) theory, which posits that strategic value creation resides in internal capabilities through technological integration. Banks should formulate corporate policies that emphasize training on an ongoing basis and inculcation of a digital culture among workers particularly in the accounting, information technology, and strategic planning departments. It is essential to integrate enterprise resource planning (ERP) systems with advanced data analytics tools to enhance the ability of SMA systems to provide accurate and timely strategic insights. Internal policies should also be developed to enhance collaboration between bank departments and divisions, keeping pace with modern technological developments and artificial intelligence.
The high number of publications about AI utilization for marketing purposes of halal tourism, particularly in 2022-2023, creates a unique challenge for new researchers to identify truly original research gaps. This study aims to observe the research trend of the implementation of AI in promoting local halal tourist sites globally. This study used bibliometric analysis to process metadata for 114 documents downloaded from Scopus between 2019 and 2025. This study generates a bibliometric map using Vosviewer and Biblioshiny software to present the most used words in previous studies, affiliations of authors, and journals with the highest citations, and content analysis using papers related to the results of the bibliometric. Results show that the research fields of previous studies are diverse yet still fragmented, with a strong emphasis on behavioral analytics and sentiment analysis. On the other hand, this study also reveals from affiliations with the highest citations and their total link strength that high-citation institutions are spread globally, including non-Islamic countries, showing broad international interest in AI for halal tourism marketing. However, some institutions have citations but low collaboration network strength, indicating strong authority but limited cross-institutional engagement.
This study evaluates digital transformation in the Arab region, examining how advanced financial technologies, driven by COVID-19 and global conflicts, impact business organizational structures, adoption challenges, and economic performance. Using a quantitative cross-sectional design, primary data were gathered via simple random sampling from 2,168 investors, fintech users, and financial professionals across the UAE, Saudi Arabia, Egypt, Bahrain, Qatar, Jordan, and Morocco. Data were analyzed using multiple linear regression and other statistical methods. Results reveal varied adoption rates across countries. AI, blockchain, and big data analytics significantly enhanced efficiency, decision-making quality, and customer service innovation. Bank-fintech partnerships enabled digital transformation, while neobanks and mobile payment systems intensified market competition, driving businesses toward more agile, customer-centric strategies. The insights offer policymakers and regulatory authorities actionable guidance to strengthen digital infrastructure, governance, and institutional flexibility across the region. Offering evidence from multiple countries, this study adds to the literature on financial innovation and organizational change in emerging Arab economies during more uncertain times.
The aim of this research is to explore the influence of electronic training (ET) on job satisfaction (JS) as well as job performance (JP) among employees in the banking sector. Furthermore, it aims to determine whether JS mediates the relationship between ET and JP. Data were gathered using a survey distributed to a sample of 320 employees working in Jordanian banks. The current study relied on the structural equation modeling (SEM) approach, with AMOS as the selected software for data analysis. The findings indicate a direct positive effect of (ET) on (JS) (beta = 0.547) and (JP) (beta = 0.587). Furthermore, a positive association exists between (JS) and (JP) (beta = 0.349). An important finding of this research is the recognition of ET and JS as factors that influence JP. The current research responds to existing gaps in the previous literature regarding the influence of electronic training on job performance and the mediating function of job satisfaction among them.
