Editorial: STAP International Journal of Accounting and Business Intelligence
By Zalailah Salleh
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Dear Readers, It is with great pleasure that we introduce to you our upcoming journal, "STAP International Journal of Accounting and Business Intelligence." This journal is dedicated to exploring the advancements in the field of Accounting and Business Intelligence and providing a platform for researchers and scholars to exchange ideas, fostering progress in the area of Accounting and Business Intelligence. On behalf of the editorial team, I extend our heartfelt gratitude and a warm welcome to the scholars, experts, researchers, and readers who support and follow our journal. Purpose of the Journal The Accounting and Business Intelligence aims to promote the development of Accounting and Business Intelligence fields, enhance the research level of Accounting and Business Intelligence, and strengthen academic exchanges on an international scale. We are committed to building an open, inclusive, and innovative platform for researchers in the field of Accounting and Business Intelligence to present their findings, share experiences, and exchange ideas.
Examining the Moderating Effect of Organizational Leadership between Management Accounting on Environmental Performance
By Mukhled Hassan Assi Olimat, Ahmad Omar Hardan
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This study explores the impact of management accounting (MA) on environmental performance, considering the moderating effect of organizational culture. The research focused on 33 industrial companies in Jordan, as listed on the Securities Depository Center’s website. A structured questionnaire was developed and distributed to key personnel within each company, including the general manager, financial manager, head of the accounting department, and several accountants. A total of 298 questionnaires were distributed, with five allocated to each company. Of the responses received, 255 questionnaires were deemed valid for statistical analysis after excluding five due to duplicate responses. The study adopted a descriptive correlational methodology aimed at examining and interpreting the nature and strength of relationships among the variables. The results revealed statistically significant effects of MA on environmental performance, of MA on organizational culture, and of organizational leadership on environmental performance. Based on these findings, the researchers recommend enhancing employee engagement in formulating environmental policies and implementing incentive programs to improve environmental outcomes.
Assessing the Nexus between Digital Transformation and Internal Audit Quality: A Study of Industrial Companies on the Amman Stock Exchange
By Ahmad Omar Hardan
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This study investigates the impact of digital transformation technologies on the quality of internal auditing. Specifically, it examines the influence of three core technological pillars Blockchain, Artificial Intelligence (AI), and Big Data Analytics (BDA) on the perceived quality of the internal audit function. Adopting a quantitative, descriptive-analytical approach, the research gathered data through a structured questionnaire administered to 208 internal audit professionals working in industrial firms listed on the Amman Stock Exchange (ASE) in Jordan. The data were analyzed using the Statistical Package for the Social Sciences (SPSS), employing multiple regression analysis to test the study's hypotheses. The findings reveal a statistically significant and strong positive relationship between the adoption of digital transformation technologies and the quality of internal auditing, with these technologies collectively explaining 82.8% of the variance in audit quality. Further analysis of the individual technologies indicates that Artificial Intelligence has the most substantial impact, followed closely by Big Data Analytics, while Blockchain also exerts a significant positive influence. The study concludes that the strategic integration of these advanced technologies is no longer optional but essential for enhancing assurance, improving operational efficiency, and elevating the strategic contribution of the internal audit function. A primary recommendation is for industrial firms to formulate and implement a comprehensive digital strategy for their internal audit departments, focusing on investment in technological infrastructure and the critical upskilling of audit professionals to navigate the complexities of the modern business environment.
Exploring the Influence of Supplier Management on Supply Chain Flexibility
By Abdallah O. Mohmmad ALHusban, Ahmad Omar Hardan
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The aim of this study was to investigate the influence of supplier management (supplier quality improvement, trust-based relationship with suppliers, supplier lead time reduction, supplier collaboration and supplier development) on supply chain flexibility (products various sizes, products various types, and rapid product improvement) at Jordanian industrial companies The study was conducted on 33 industrial companies listed on the Amman Stock Exchange. The analysis unit includes of managers working at the top and mid-level management of targeted companies. A questionnaire was developed to collect the data required for the study. A total of 165 questionnaires were distributed, whereas 155 were retrieved and deemed suitable for further analysis; the data collected was analyzed using various statistical techniques, such as descriptive statistics, construct reliability and validity, ensuring discriminant validity, as well as multiple and simple regressions through the SMART PLS. The study results show that there is a significant statistical influence of supplier management on supply chain flexibility at Jordanian industrial companies. Based on the study findings, several key recommendations are offered to enhance the competitiveness of Jordanian industrial companies in the industrial sector. Most notably, it is essential to adopt innovative approaches that capitalize on advanced methodologies, including supplier management, and supply chain flexibility. By integrating these elements into their strategic planning, companies can better leverage their outputs to achieve and sustain a competitive advantage. Emphasizing these factors in future plans will not only optimize operational efficiency but also position the companies as leaders in a rapidly evolving market landscape especially benefiting from the era of artificial intelligence.
The Impact of Green Innovation on Spain Banks' Sustainability
By Hatem Bader Abdallah kouni
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Banks in Spain are a key pillar of the national economy and face increasing pressure to adopt sustainable practices. This research designs and empirically tests a model to enhance the sustainability of Spanish banks by examining the impact of green innovation on the three pillars of sustainability: environmental, social, and economic. The study’s population comprises all 187 members of the Spanish Fintech and Insurtech Association (AEFI), from which a sample was chosen using a probabilistic sampling technique. Data was collected via questionnaires and analyzed using Structural Equation Modeling (SEM) with SMART-PLS 4. The findings reveal that green innovation has a significant and positive direct impact on environmental, economic, and social sustainability. This study provides crucial theoretical contributions by validating a model based on Ecological Modernization Theory and the Resource-Based View, and offers practical implications for bank managers, highlighting green innovation as a strategic tool for improving holistic sustainability performance.