Jordan Journal of Business Administration

Understanding the Relationship between Assistive Technologies and Disabled People’s Entrepreneurship

Khaled Tamzini — Thu, 18 Apr 2024 00:00:00 +0200

This research aims to enhance our understanding of the relationship between assistive technologies (ATs) and disabled entrepreneurs, specifically who these latter are and how they perceive the value of assistive technologies. Nineteen in-depth semi-structured interviews were carried out remotely with disabled self-employed individuals from France to answer the research question. Semantic analysis was used to make sense of and synthesize the main emerging ideas. The results identified five themes grouped into three main categories. The first is related to the description of the disabled entrepreneurs’ profile, which goes beyond the classic categorization of entrepreneurship. They have developed through their experiences some specific entrepreneurial competencies: personal self-knowledge, self-management, self-awareness, self-assertion, resilience, persistence, courage, emotional intelligence, innovation and adaptability. The second is related to the perceived value of assistive technologies to disabled entrepreneurs and their impact on their daily life. In fact, the disabled entrepreneurs’ use of assistive technologies was found to have implications for the enhancement of their social inclusion and quality of life by gaining more independence, self-control, self-confidence and self-esteem, as well as knowledge and skills. Finally, despite the personal and professional benefits of assistive technologies, issues of digital accessibility were noted as challenges (desires for future assistive technological devices).

Factors Affecting the Level of Key Audit Matters Disclosure: Evidence from Jordan

Khalid Ali Alduneibat — Thu, 18 Apr 2024 00:00:00 +0200

The current study aimed at investigating the level of disclosure of Key Audit Matters (KAMs) in the audit reports of Jordanian companies listed in the Amman Stock Exchange (ASE) as required by the International Standard on Auditing 701 (ISA 701). The study also aimed at examining the factors affecting the level of KAM disclosure. In order to accomplish the objectives of the current study, 324 annual audit reports from 2017 through 2019 of 108 companies are examined. Potential KAM issues are recognized through companies' audit reports, while corporate characteristics are gathered from companies' annual reports. Three major analytical methods are applied to analyze the defined model and the recruited data, including descriptive statistics, correlation and ordinary least squares (OLS) regression analysis. The results of the study demonstrate that the mean of KAM-disclosure level is 1.58, which is considered to be relatively low. Positive relationships are attested between the number of KAMs disclosed and the independent variables: size, leverage, indebtedness, auditors’ fees and big-four (audit firm size). However, the results suggest that there are negative relationships between the level of KAMs disclosed and two independent factors: profitability and modified opinions. Additionally, the results of the study revealed that accounts’ receivables and provisions represent the highest level of KAM reporting ratio. This study significantly contributes to the body of literature addressing the awareness of KAM-disclosure level and its determinant factors in Jordan. The study recommends that KAM disclosure in Jordan should receive more attention from preparers and users of financial statements.

The Influence of Cultural Differences on Customer Satisfaction: The Case of Amman Airport (QAIA)

Murad Alhmoud, Sümeyye Kuşak — Thu, 18 Apr 2024 00:00:00 +0200

Cultural differences between airport employees and passengers can substantially impact how those passengers evaluate and judge the quality of services provided to them at airports. In this regard, the present study aims to investigate whether the differences in cultural backgrounds between customers and airport employees affect the customers' comfortability and satisfaction while using Amman Airport. The data was collected via a questionnaire to measure customer satisfaction and comfortability. In addition, demographic factors, like age, gender and education, were also taken into consideration. The study sample includes purposively selected 100 passengers. For data analysis, SPSS 22.0 software was used. While customer satisfaction and comfortability vary with education and nationality, they do not show significant differences based on gender and age. However, there is a significant impact of cultural comfortability of passengers on their satisfaction.

Mediating Influence of Goal Orientation in Teams of Petroleum Industry

Debasish Mukherjee, Nitin Arora — Thu, 18 Apr 2024 00:00:00 +0200

Past research on teams lists various factors that impact team effectiveness. This research paper studies the factor ‘goal orientation’, which measures the capacity of a multi-disciplinary team to remain focused on the team goal. The findings of this paper are based on qualitative research with analysis of in-depth interviews of senior team leaders and team members in two major Indian petroleum-exploration companies. The findings propose a conceptual framework for goal orientation in teams of the industry. The framework brings out three factors of ‘goal orientation’: (1) self-efficacy, (2) self-set goals and (3) performance. The most important research finding is the role of these factors of ‘goal orientation’ in the team model, where goal orientation mediates teams through the first two factors and moderates teams through the third. Based on the findings, this study recommends that ‘goal orientation’ in individuals should be the main criterion to choose members for teams in the industry. ‘Goal orientation’ is more important than other criteria, like task orientation or competency.

The Online Behavioural Advertising Tripod: Understanding the Linkages between Users’ Knowledge, Privacy Concerns and Customers’ Attitude

Priyanka, Sadaf Siraj — Thu, 18 Apr 2024 00:00:00 +0200

Online Behavioural Advertising (OBA) is a marketing technique of providing personalized advertisements to targeted customers, because it involves personal data collection that consumers feel privacy-conscious. This study aims to establish interlinkages between the knowledge about OBA, privacy concerns, customer atitude and OBA acceptance in the context of Indian consumers. Based on literature review, it was identified that the knowledge about OBA and privacy concerns are the two consumer-controlled factors. A study framework was developed to guide the study based on literture review.

With the help of an online survey, a sample of 104 responses was collected and the results were identified with equal number of males and females. The results suggest that increasing the knowledge about OBA with reduction in the privacy concerns is the need of the hour. Marketers and other stakeholders must work to increase the knowledge about OBA among consumers. Reducing the privacy concerns could increase the positive attitude towards OBA. This will further increase the chances of OBA acceptance. The observations of the current study could be used by future researchers as well as by marketers while formulating their policies involving targeting advertising.

Effect of Islamic Entrepreneurship Mind-programming on Entrepreneurial Performance in Jordan

Hadeel Marwan Alomari, Shafig Ibrahim Al-Haddad — Thu, 18 Apr 2024 00:00:00 +0200

The purpose of this study is to explore the Islamic entrepreneurship phenomenon within the Jordanian context by focusing on the individual’s/Muslim mindset and how it affects the success of firms. The paper specifically seeks to examine the effect of Islamic entrepreneurship mind-programming on entrepreneurial performance through entrepreneurial motivation as a mediating variable. This study was conducted in Jordan. The population of the study consists of Muslimpreneurs who met the criteria of being; Muslims and entrepreneurs, working in Jordan and working in a registered company. The study targeted a convenient sample of entrepreneurs (business founders, co-founders, employees, … etc.) in Jordan. A survey questionnaire was adopted for data collection. A sample of 95 respondents was investigated. The SPSS program was used to conduct several methods of analysis, such as simple, multiple and hierarchical regression which aimed to test the study hypotheses. The findings of the study showed that Islamic entrepreneurship mind-programming affects entrepreneurial motivation positively. Entrepreneurial motivation affects entrepreneurial performance positively too. It was also found that entrepreneurial motivation mediates the effect of Islamic entrepreneurship mind-programming on entrepreneurial performance.

Internet of Things "IoT" and the Quality of Decision-making during the Covid-19 Pandemic: A Perspective of Accounting Managers within the Jordanian Industrial Sector

Adel M. Qatawneh, Enas M. Al-Lozi, Nurah M. Al-Lozi — Thu, 18 Apr 2024 00:00:00 +0200

The current study investigates the influence of adopting internet of things (IoT) within the field of accounting in order to enhance and support a better decision-making process during the COVID-19 pandemic. The study sheds light on this issue from the perspective of managers and leaders within the Jordanian industrial sector. Variables of IoT specifications within the accounting field were taken into consideration, including (AI and cloud computing, real-time data, streamlining accounting operations, minimizing auditing efforts and efficiency of workforce management) as independent variables, while (quality of accounting decision-making) was considered as the dependent variable. A quantitative approach was employed, through an online-uploaded questionnaire distributed to a sample of (143) accounting managers within industrial organizations in Jordan. SPSS, v. 27 was used and the results of the study proved the acceptance of the main hypothesis, stating that "IoT has the ability to present better quality of accounting decisions during the COVID-19 pandemic". The results also indicated that the variables of IoT were influential, where the variable (minimizing auditing efforts) scored a medium correlation and explained 43.3% of the variance, in comparison to the least influential variable which appeared to be AI and cloud computing with a medium correlation explaining 25.7% of the variance. The study recommended the necessity of conducting analysis of possible risks in a clear and comprehensive manner in order to highlight the prediction, evaluation and treatment of occurring problems in the future.