Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely...

This study aimed to identify financial and cash flow risks associated with SMEs and investigated how managers perceived these risks using the analytical hierarchical process (AHP). Accordingly, a three-level decision model was structured using two criteria, probability and consequences, and a...

In the last decade, information systems (ISs) have made dynamic developments in light of their ability to enhance the performances of businesses. In relation to this, an organization that is effectively and efficiently managed often displays optimum performance using financial systems such as...

The primary objective of this study is to explain the factors that influence the continuance intention of accountants to use an accounting information system (AIS) in the context of Jordanian small and medium-sized enterprises (SMEs). Accountants are the main AIS users, and their system...

The current study investigates how perceived risks and trust factors affect customers' intentions to use mobile payment applications that utilize near-field communication (NFC) technology. The author created a conceptual model that includes five elements: intention to use, perceived risk,...