While adopting knowledge management can improve firm performance, it is determined by use of accounting information system. Furthermore, it plays mediating role in the relationship between accounting information system and organization performance. This paper employs regression analysis using SPSS 20 to investigate causal relationships among the variables and to examine the mediation of knowledge management. The empirical findings from a survey of 350 employees in SMEs industrial firms in Jordan confirmed that knowledge management exert a mediating effect on the relationship between accounting information system and organization performance. The main implication of the findings for firms is that use accounting information system working are more likely to achieve higher performance, as a result of strengthened knowledge management. The findings offer evidence on relationships among the variables as well as mediating role of knowledge management in effect of accounting information system on firm performance. This paper is useful to management researchers as well as business managers.
The purpose of this paper is to explore the relationship between internal social responsibility and job commitment from a sample of 131-employees in Jordanian Cement Manufacturing Co. This study adopts the descriptive analytical methodology both theoretical and practical. Results showed a positive statistically strong relationship between the organizational structure and job commitment. Further, results also showed a negative relationship between the managerial policies and organizational commitment; and no statistically significant relationship between corporate innovation and job commitment. This study concludes with a number of recommendations that call for clearly identified management policies; enhancement of the innovation process at a larger scale that motivates job commitment among employees. This study calls for further studies that measure the effect of innovation, as one of internal social responsibility dimensions, on job commitment in industrial companies such as the Arab Potash Co. and Jordan Petroleum Refinery Co. to find out whether they agree or disagree with results from this study.
This paper examined the impacts imparted by ethical leadership on both the performance and well-being of management accountants employed in public shareholding companies operating in Jordan. The mediating effect of psychological well-being was also examined. In testing the study hypotheses, analysis was performed on 93 obtained responses. The structural equation modeling (SEM) approach was used. From the outcomes, the ethical leadership level has significant impact on the psychological well-being of management accountants, while ethical leadership indirectly and significantly affects job performance, but only by way of psychological well-being. All these lend support to the mediating role of the psychological well-being of employees in the delineation of the link existing between ethical leadership and employee performance. Limitations and implications of the study are discussed. The directions of forthcoming studies are proposed as well.
This study highlights the gender diversity issues in the banking sector taking into consideration their impact on the performance measured by profitability (ROA). As the banking sector has widely been ignored from the previous studies due to their strict system, this study empirically examined the impact of the CEO gender and board with a female director on the performance of the Jordanian commercial banks in a period from 2004 to 2013. The multiple regression analysis shows that the banks with female CEOs underperform their counterparts run by male CEOs. The reason could be due to their harmonious relationships orientation; that is, women do not tend to invest in risky investments. However, female director plays insignificant roles on the performance which supports the evidence of tokenism as argued by the psychological social theory.
The relationships between neuroticism personality and workload and organizational commitment are explored in this study, with job burnout as the potential mediator. The study sample comprised 183 Jordanian auditors and the obtained data prove full mediation of job burnout on the association between workload and organizational commitment, and partial mediation of job burnout on the association between neuroticism personality and organizational commitment. Job burnout and organizational commitment are directly and negatively related. An integrated model grounded by three factors contributing to organizational commitment of auditors is presented in this study.
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