Blockchain is a new boom for the use of the Internet and will change the way in accounting and auditing as well as management accounting (MA); Blockchain as the biggest evidence of the growing use of this technology in the accounting field, its use leads to lower costs in the long run, avoiding human errors and controlling manipulation and fraud through immediate control of information and enhancing its integrity. However, this paper aims to investigate the impact of management accounting and Blockchain technology characteristics on supply chain efficiency in Jordanian Manufacturing Companies (JMC). Besides, the descriptive approach was conducted using the survey, 258 respondents were included in the survey from JMC. The results indicated that the characteristics of Blockchain technology and MA has a positive and significant impact on the efficiency of supply chains in JMC. However, this paper contributes to identifying the characteristics of Blockchain as well as management accounting methods and their role in increasing the efficiency of supply chains; to survive and continue in different business environments.
The purpose of this paper was to analyse the direct and indirect impact of organisational culture factors, which are seen to consist of participation, compliance, consistency, adaptability, and strategic direction, with the objective to achieve success in employee performance through the mediation of knowledge-sharing. Additionally, the research is based on an empirical research encompassing a sample of three Islamic banks (totalling 235 employees) in Jordan where respondents answered the survey questions. The analysis of data obtained was conducted via Smart PLS software. Research studies imply the confirmation of studying the direct and indirect impacts of organisational culture factors and knowledge-sharing on the success of employee performance. Based on these results, it can be concluded that
The supply chain has been a major component of competitive strategy to enhance organizational productivity and profitability, and the supply chain is a relatively new and rapidly expanding discipline that is transforming the way that manufacturing and non-manufacturing operations meet the needs of their customers. This study aims to establish the role of management accounting in the development of supply chain performance in logistics manufacturing companies. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 181 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship at the significance level (α≤0.05) between the management accounting, including the “target cost, value chain costing and quality costing” and supply chain performance in logistics manufacturing companies.
In the backdrop of several recent accounting crises, internal auditing has emerged as a major force in supporting effective controls and risk management. Therefore, internal auditing of the supply chain management performance is one of the strongest and quickest ways to reduce operational costs and provide the company competitive advantages in the global market in times of economic crisis. The purpose of this study was to examine the role of internal audit in improving supply chain management in shipping companies, the questionnaire was used to suit the nature of this study. Also, the survey included 167 participants of these companies. The results indicated a statistically significant relationship between the internal audit (independence and objectivity of internal audit, efficiency of internal audit and internal audit quality) and supply chain management in shipping companies.
This article is used to examine the impact of HRMP to achieve a sustainable competitive advantage (SCA) in organizations. The hypotheses that HRMPs influences SCA imply that control of distinctive processes of human resources management (HRM) in industrial companies implies distinct factors of SCA. As a result, new questionnaires were developed and disseminated to 50 companies (200 top and middle managers) in Jordan in a survey format. The collected data was subjected to several simple regression tests using an SPSS program. The research findings presented that different processes of HRM, depending on acquisition, recruitment, training, evaluation performance, and promotion. There has been a strong interest in competing to achieve the highest SCA. The implications of the findings were discussed and suggestions were made.
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