Management accounting is very important in the field of accounting. It is a subject which implementation can bring about firm development. There are a lot of studies about management accounting. Past research have analysed various aspects of management accounting. However, the effect of...

A Digital Silk Road (DSR) strategy is increasing within the BRI since countries are expected to collaborate on emerging technology for development and trade. Digital connectivity and evolving digital economies, as can be seen in China and some BRI countries, can have a positive effect on growth....

Due to the impact of Fourth Industrial Revolution (IR4.0), the accounting professionals are expected to undergo a big challenge. Currently, the development and integration of new technologies in society and industry have an unprecedented impact on the working environment. Therefore, there is a...

This study examines the effects of employee vitality, digital literacy, and transformational leadership on job performance and the moderating role of employee agility. The result of this study indicates that the job performance of Human Resources practitioners is positively influenced by...

This study aims to determine the antecedents of digital entrepreneurial behavior based on the mediating role of self-efficacy in mediating risk propensity, digital knowledge, digital competence, and nascent digital entrepreneurs. The population comprises nascent digital entrepreneurs who...

Banking segment is one of the ultimate key segments that support the sustainable economic progress in Jordan. Hence, banks in Jordan are considered as tremendously significant financial establishments that pursue profit by providing various financial services to various customers through dealing...

The purpose of this study is to examine the contribution made by the tone at the top management level and internal audit quality on the effectiveness of risk management practices (RMPs) in the financial services sector. This study is cross-sectional and correlational, and it uses firm-level data...