International Journal of Information Systems in the Service Sector
This study aims to examine and validate the impact of big data analytical capabilities (individua... more This study aims to examine and validate the impact of big data analytical capabilities (individual, organizational, and technological) on bank performance via the mediating role of Fintech innovation in commercial banks operating in the United Arab Emirates (UAE). Based on a literature review, resource-based theory, and financial innovation theory, an integrated conceptual framework was developed to guide the study. A quantitative survey approach was used, and the data was collected from 236 banks' senior managers (IT, financial, and marketers). Amos 21 structural equation modeling (SEM) was used to analyze and verify the study variables. The main findings revealed that big data analytical capabilities had a significant positive influence on bank performance. Fintech innovation acted as partial mediators in this relationship.
International Journal of E-Business Research, 2021
This study aimed to identify the main factors associated with consumers' intentions to adopt ... more This study aimed to identify the main factors associated with consumers' intentions to adopt electronic payment systems (EPS) in Jordan. To achieve this objective, an integrated conceptual framework based on the technology acceptance model (TAM) and content analysis of the previous studies was developed. A quantitative approach using a convenience sample of 487 Jordanian banking customers was employed with the required data obtained via a survey questionnaire. The study findings indicated that all proposed factors (perceived usefulness, ease of use, security, self-efficacy, and trust) have statistically significant positive relationships with electronic payment adoption intention, with the explanation power of all examined factors reaching 49% (R Square=0.49). Perceived usefulness and ease of use were found to be the most important factors associated with the adoption of e-payment. However, education level was the only individual demographic variable with a significant relations...
Academy of Accounting and Financial Studies Journal, 2018
Understanding the relationship between the quality financial reporting and business performance h... more Understanding the relationship between the quality financial reporting and business performance has received great attention by academic researchers and professional recently. However, in fact, there is lack of prior studies that have examined empirically the relationship between the quality of financial reporting and non-financial business performance measures in a systematic approach, which limited our understanding of the concept of quality of financial reporting and its importance. Therefore, the purposes of this research is to examine empirically the proposed relationship between the quality of financial reporting and non-financial business performance in public listed companies in Jordan and to find out whether their demographic attributes (type, size and experience) have any impact on the quality of financial reporting. For these purposes, a conceptual framework based on the content analysis of the previous studies was developed. The data for this research were collected thro...
International Journal of Knowledge and Learning, 2021
This study aims to examine the influence of knowledge management process on Fintech innovation th... more This study aims to examine the influence of knowledge management process on Fintech innovation through the moderating role of managers' demographic characteristics (age, sex, education, experience, and position) in commercial banks operating in Lebanon. To accomplish this aim, a conceptual framework based on knowledge-based theory and literature review was developed. The data for this research was collected through a self-administered questionnaire with 181 respondents. The target respondents were managers of commercial banks in Lebanon. The empirical findings of the study suggest that the practice of knowledge management functions practice has a positive and significant relationship with Fintech innovation. The findings also provide support for the moderating effect of only two demographic characteristics of bank managers: experience and position on the relationship between knowledge management and Fintech innovation in commercial banks in Lebanon. The study findings may aid future researchers in their quest to understand the inherent relationships that lie between the constructs' questions and provide a platform for banking managers in their efforts to improve their innovation strategies through knowledge management. Furthermore, research recommendations, limitations and future directions are discussed in the last sections.
The aim of this paper is to measure the effectiveness of the usage of 3DPT applications by small-... more The aim of this paper is to measure the effectiveness of the usage of 3DPT applications by small-medium sized enterprises (SME) in Jordan as a case from developing countries. It also aims to test whether the extent of the usage of 3DPT applications differs across different SME in terms of their type, size, and experiences. Primary data were collected from 250 respondents and 23 measures of 3D technology effectiveness were employed. A questionnaire was developed and extracted from previous studies. Six factors for measuring 3D technology effectiveness were extracted, namely: (1) time, (2) cost, (3) quality, (4) innovation, (5) competiveness and (6) management. The findings indicate the extent of the 3DPT being used by small-medium sized enterprises (SME) in Jordan could be considered quiet good at this stage. It also provides positive evidence that the 3DPT technology effectiveness indicators are significantly related to the level of 3DPT applications being used by SMEs, particularly...
VINE Journal of Information and Knowledge Management Systems, 2021
Purpose This paper aims to examine factors influencing the practices of big data analytics applic... more Purpose This paper aims to examine factors influencing the practices of big data analytics applications by commercial banks operating in Jordan and their bank performance. Design/methodology/approach A conceptual framework was developed in this regard based on a comprehensive literature review and the Technology–Environment–Organization (TOE) model. A quantitative approach was used, and the data was collected from 235 commercial banks’ senior and middle managers (IT, financial and marketers) using both online and paper-based questionnaires. Findings The results showed that the extent of the practices of big data analytics applications by commercial banks operating in Jordan is considered to be moderate (i.e. 60%). The results indicated that 61% of the variation on the practices of big data analytics applications by commercial banks could be predicated by TOE model. The organizational factors were found the most important predictors. The results also provide empirical evidence that t...
Interdisciplinary Journal of Information, Knowledge, and Management, 2020
Aim/Purpose: This study aimed to examine the effect of marketing knowledge management (MKM) on ba... more Aim/Purpose: This study aimed to examine the effect of marketing knowledge management (MKM) on bank performance via the mediating role of the Fintech innovation in Jordanian commercial banks. Background: An extensive number of studies found a significant relationship between Marketing knowledge management and bank performance (e.g., Akroush & Al-Mohammad, 2010; Hou & Chien 2010; Rezaee & Jafari, 2015; Veismoradi et al., 2013). However, there remains a lack of clarity regarding the relationship between marketing knowledge management (MKM) and bank performance (BP). Furthermore, the linkage between MKM and BP is not straightforward but, instead, includes a more complicated relationship. Therefore, it is argued that managing marketing knowledge management assets and capabilities can enhance performance via the role of financial innovation as a mediating factor on commercial banks; to date, however, there is no empirical evidence. Methodology: Based on a literature review, knowledge-bas...
VINE Journal of Information and Knowledge Management Systems, 2020
Purpose This paper aims to examine the impact of knowledge management functions (acquisition, int... more Purpose This paper aims to examine the impact of knowledge management functions (acquisition, integration and utilization) on digital financial innovation through the moderating role of managers’ demographic characteristics (age, sex, education, experience and position) in commercial banks operating in Lebanon. Design/methodology/approach To accomplish this aim, a conceptual framework based on knowledge-based theory and literature review was developed the data for this research was collected through a self-administered questionnaire with 181 respondents. The target respondents were managers of commercial banks in Lebanon. Findings The empirical findings of the study suggest that the practice of knowledge management functions practice has a positive and significant relationship with digital financial innovation. The findings also provide support for the moderating effect of only two demographic characteristics of bank managers; experience and position on the relationship between know...
Journal of Accounting and Management Information Systems, 2018
The purpose of this research is to examine empirically, validate, and predict the reliability of ... more The purpose of this research is to examine empirically, validate, and predict the reliability of the proposed relationship between the reliability of AIS process in the context of SysTrust' framework (principles and criteria) and the quality of financial reporting in shareholdings companies in Jordan. For this purpose, a primary data was used that was collected through a self-structured questionnaire from 239 of shareholdings companies. The extent of SysTrust's framework (principles and criteria) and the quality of financial reporting were also measured. The data were analyzed using structural equation modeling. The results showed that the magnitude and significance of the loading estimate and they indicated that all of the main five principles of SysTrust's framework are relevant in predicting the quality of financial reporting. Moreover, the reliability of AIS by the implementation of these five principles of SysTrust's framework were positively impacting the quality of financial reporting, as the structural coefficient for these paths are significant.
International Journal of Accounting & Information Management, 2019
Purpose This study aims at investigating the extent of SysTrust’s framework (principles and crite... more Purpose This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations. Design/methodology/approach The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA. Findings The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that th...
VINE Journal of Information and Knowledge Management Systems, 2021
PurposeThis study aims to empirically investigate the role of accounting information quality (AIQ... more PurposeThis study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.Design/methodology/approachBased on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance com...
Financial technology (otherwise known as FinTech) refers to a type of technology and innovation t... more Financial technology (otherwise known as FinTech) refers to a type of technology and innovation that tries to improve and automate the delivery and use of financial services. Despite the importance of this technology in people’s financial transactions in improving the management of their financial operations, processes, and lives, there is a lack of empirical evidence about sustainable FinTech services in the Jordanian context. Consequently, this research examines the factors that influence the acceptance of FinTech services, which have a variety of social, environmental, and ecological benefits. This study proposes an integrated model by combining the extended technology acceptance model (TAM) with the perceived enjoyment as an independent variable and electronic word of mouth (eWOM) as a moderator variable simultaneously. A total of 304 responses from Jordanian citizens were analyzed by the quantitative method of partial least squares structural equation modelling (PLS-SEM). The r...
International Journal of Customer Relationship Marketing and Management
This study aimed to identify the main factors influencing the adoption of electronic payment syst... more This study aimed to identify the main factors influencing the adoption of electronic payment system (EPS)by Jordanian consumers based on the technology acceptance model (TAM). A quantitative approach and a convenience sample of 487 Jordanian banking customers were employed to collect the required data via a survey questionnaire. The study findings indicated that all the proposed factors (perceived usefulness, ease of use, security, self-efficacy, and trust) have a statistically significant positive relationship with the electronic payment adoption intention with explanation power 49% (R Square=0.49). The perceived usefulness and ease of use were found the most important factors that highly associated with the adoption of e-payment, respectively. Furthermore, education level as an individual demographic variable was the only one who has a significant relationship with the intention of the adoption of e-payment service while age and gender were found insignificant.
VINE Journal of Information and Knowledge Management Systems
Purpose This study aims to examine and validate the impact of marketing knowledge management (MKM... more Purpose This study aims to examine and validate the impact of marketing knowledge management (MKM) (assets and capabilities) on business performance (BP) via the mediating role of the digital financial innovation in Jordanian commercial banks. Design/methodology/approach Based on a literature review, recourses-based theory, knowledge-based theory and financial innovation theory, an integrated conceptual framework has been developed to guide the study. A quantitative survey approach was used, and the data was collected from 336 managers and employees in all 13 Jordanian commercial banks using online and in hand instruments. Structural equation modeling was used to analyze and verify the study variables. Findings The main findings revealed that the MKM had a significant positive influence on BP. Digital financial innovation acted as a partial mediators in this relationship. Originality/value This paper contributes to theory by filling a gap in the literature regarding the role of MKM ...
International Journal of Information Systems in the Service Sector
This study aims to examine and validate the impact of big data analytical capabilities (individua... more This study aims to examine and validate the impact of big data analytical capabilities (individual, organizational, and technological) on bank performance via the mediating role of Fintech innovation in commercial banks operating in the United Arab Emirates (UAE). Based on a literature review, resource-based theory, and financial innovation theory, an integrated conceptual framework was developed to guide the study. A quantitative survey approach was used, and the data was collected from 236 banks' senior managers (IT, financial, and marketers). Amos 21 structural equation modeling (SEM) was used to analyze and verify the study variables. The main findings revealed that big data analytical capabilities had a significant positive influence on bank performance. Fintech innovation acted as partial mediators in this relationship.
International Journal of E-Business Research, 2021
This study aimed to identify the main factors associated with consumers' intentions to adopt ... more This study aimed to identify the main factors associated with consumers' intentions to adopt electronic payment systems (EPS) in Jordan. To achieve this objective, an integrated conceptual framework based on the technology acceptance model (TAM) and content analysis of the previous studies was developed. A quantitative approach using a convenience sample of 487 Jordanian banking customers was employed with the required data obtained via a survey questionnaire. The study findings indicated that all proposed factors (perceived usefulness, ease of use, security, self-efficacy, and trust) have statistically significant positive relationships with electronic payment adoption intention, with the explanation power of all examined factors reaching 49% (R Square=0.49). Perceived usefulness and ease of use were found to be the most important factors associated with the adoption of e-payment. However, education level was the only individual demographic variable with a significant relations...
Academy of Accounting and Financial Studies Journal, 2018
Understanding the relationship between the quality financial reporting and business performance h... more Understanding the relationship between the quality financial reporting and business performance has received great attention by academic researchers and professional recently. However, in fact, there is lack of prior studies that have examined empirically the relationship between the quality of financial reporting and non-financial business performance measures in a systematic approach, which limited our understanding of the concept of quality of financial reporting and its importance. Therefore, the purposes of this research is to examine empirically the proposed relationship between the quality of financial reporting and non-financial business performance in public listed companies in Jordan and to find out whether their demographic attributes (type, size and experience) have any impact on the quality of financial reporting. For these purposes, a conceptual framework based on the content analysis of the previous studies was developed. The data for this research were collected thro...
International Journal of Knowledge and Learning, 2021
This study aims to examine the influence of knowledge management process on Fintech innovation th... more This study aims to examine the influence of knowledge management process on Fintech innovation through the moderating role of managers' demographic characteristics (age, sex, education, experience, and position) in commercial banks operating in Lebanon. To accomplish this aim, a conceptual framework based on knowledge-based theory and literature review was developed. The data for this research was collected through a self-administered questionnaire with 181 respondents. The target respondents were managers of commercial banks in Lebanon. The empirical findings of the study suggest that the practice of knowledge management functions practice has a positive and significant relationship with Fintech innovation. The findings also provide support for the moderating effect of only two demographic characteristics of bank managers: experience and position on the relationship between knowledge management and Fintech innovation in commercial banks in Lebanon. The study findings may aid future researchers in their quest to understand the inherent relationships that lie between the constructs' questions and provide a platform for banking managers in their efforts to improve their innovation strategies through knowledge management. Furthermore, research recommendations, limitations and future directions are discussed in the last sections.
The aim of this paper is to measure the effectiveness of the usage of 3DPT applications by small-... more The aim of this paper is to measure the effectiveness of the usage of 3DPT applications by small-medium sized enterprises (SME) in Jordan as a case from developing countries. It also aims to test whether the extent of the usage of 3DPT applications differs across different SME in terms of their type, size, and experiences. Primary data were collected from 250 respondents and 23 measures of 3D technology effectiveness were employed. A questionnaire was developed and extracted from previous studies. Six factors for measuring 3D technology effectiveness were extracted, namely: (1) time, (2) cost, (3) quality, (4) innovation, (5) competiveness and (6) management. The findings indicate the extent of the 3DPT being used by small-medium sized enterprises (SME) in Jordan could be considered quiet good at this stage. It also provides positive evidence that the 3DPT technology effectiveness indicators are significantly related to the level of 3DPT applications being used by SMEs, particularly...
VINE Journal of Information and Knowledge Management Systems, 2021
Purpose This paper aims to examine factors influencing the practices of big data analytics applic... more Purpose This paper aims to examine factors influencing the practices of big data analytics applications by commercial banks operating in Jordan and their bank performance. Design/methodology/approach A conceptual framework was developed in this regard based on a comprehensive literature review and the Technology–Environment–Organization (TOE) model. A quantitative approach was used, and the data was collected from 235 commercial banks’ senior and middle managers (IT, financial and marketers) using both online and paper-based questionnaires. Findings The results showed that the extent of the practices of big data analytics applications by commercial banks operating in Jordan is considered to be moderate (i.e. 60%). The results indicated that 61% of the variation on the practices of big data analytics applications by commercial banks could be predicated by TOE model. The organizational factors were found the most important predictors. The results also provide empirical evidence that t...
Interdisciplinary Journal of Information, Knowledge, and Management, 2020
Aim/Purpose: This study aimed to examine the effect of marketing knowledge management (MKM) on ba... more Aim/Purpose: This study aimed to examine the effect of marketing knowledge management (MKM) on bank performance via the mediating role of the Fintech innovation in Jordanian commercial banks. Background: An extensive number of studies found a significant relationship between Marketing knowledge management and bank performance (e.g., Akroush & Al-Mohammad, 2010; Hou & Chien 2010; Rezaee & Jafari, 2015; Veismoradi et al., 2013). However, there remains a lack of clarity regarding the relationship between marketing knowledge management (MKM) and bank performance (BP). Furthermore, the linkage between MKM and BP is not straightforward but, instead, includes a more complicated relationship. Therefore, it is argued that managing marketing knowledge management assets and capabilities can enhance performance via the role of financial innovation as a mediating factor on commercial banks; to date, however, there is no empirical evidence. Methodology: Based on a literature review, knowledge-bas...
VINE Journal of Information and Knowledge Management Systems, 2020
Purpose This paper aims to examine the impact of knowledge management functions (acquisition, int... more Purpose This paper aims to examine the impact of knowledge management functions (acquisition, integration and utilization) on digital financial innovation through the moderating role of managers’ demographic characteristics (age, sex, education, experience and position) in commercial banks operating in Lebanon. Design/methodology/approach To accomplish this aim, a conceptual framework based on knowledge-based theory and literature review was developed the data for this research was collected through a self-administered questionnaire with 181 respondents. The target respondents were managers of commercial banks in Lebanon. Findings The empirical findings of the study suggest that the practice of knowledge management functions practice has a positive and significant relationship with digital financial innovation. The findings also provide support for the moderating effect of only two demographic characteristics of bank managers; experience and position on the relationship between know...
Journal of Accounting and Management Information Systems, 2018
The purpose of this research is to examine empirically, validate, and predict the reliability of ... more The purpose of this research is to examine empirically, validate, and predict the reliability of the proposed relationship between the reliability of AIS process in the context of SysTrust' framework (principles and criteria) and the quality of financial reporting in shareholdings companies in Jordan. For this purpose, a primary data was used that was collected through a self-structured questionnaire from 239 of shareholdings companies. The extent of SysTrust's framework (principles and criteria) and the quality of financial reporting were also measured. The data were analyzed using structural equation modeling. The results showed that the magnitude and significance of the loading estimate and they indicated that all of the main five principles of SysTrust's framework are relevant in predicting the quality of financial reporting. Moreover, the reliability of AIS by the implementation of these five principles of SysTrust's framework were positively impacting the quality of financial reporting, as the structural coefficient for these paths are significant.
International Journal of Accounting & Information Management, 2019
Purpose This study aims at investigating the extent of SysTrust’s framework (principles and crite... more Purpose This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations. Design/methodology/approach The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA. Findings The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that th...
VINE Journal of Information and Knowledge Management Systems, 2021
PurposeThis study aims to empirically investigate the role of accounting information quality (AIQ... more PurposeThis study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.Design/methodology/approachBased on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance com...
Financial technology (otherwise known as FinTech) refers to a type of technology and innovation t... more Financial technology (otherwise known as FinTech) refers to a type of technology and innovation that tries to improve and automate the delivery and use of financial services. Despite the importance of this technology in people’s financial transactions in improving the management of their financial operations, processes, and lives, there is a lack of empirical evidence about sustainable FinTech services in the Jordanian context. Consequently, this research examines the factors that influence the acceptance of FinTech services, which have a variety of social, environmental, and ecological benefits. This study proposes an integrated model by combining the extended technology acceptance model (TAM) with the perceived enjoyment as an independent variable and electronic word of mouth (eWOM) as a moderator variable simultaneously. A total of 304 responses from Jordanian citizens were analyzed by the quantitative method of partial least squares structural equation modelling (PLS-SEM). The r...
International Journal of Customer Relationship Marketing and Management
This study aimed to identify the main factors influencing the adoption of electronic payment syst... more This study aimed to identify the main factors influencing the adoption of electronic payment system (EPS)by Jordanian consumers based on the technology acceptance model (TAM). A quantitative approach and a convenience sample of 487 Jordanian banking customers were employed to collect the required data via a survey questionnaire. The study findings indicated that all the proposed factors (perceived usefulness, ease of use, security, self-efficacy, and trust) have a statistically significant positive relationship with the electronic payment adoption intention with explanation power 49% (R Square=0.49). The perceived usefulness and ease of use were found the most important factors that highly associated with the adoption of e-payment, respectively. Furthermore, education level as an individual demographic variable was the only one who has a significant relationship with the intention of the adoption of e-payment service while age and gender were found insignificant.
VINE Journal of Information and Knowledge Management Systems
Purpose This study aims to examine and validate the impact of marketing knowledge management (MKM... more Purpose This study aims to examine and validate the impact of marketing knowledge management (MKM) (assets and capabilities) on business performance (BP) via the mediating role of the digital financial innovation in Jordanian commercial banks. Design/methodology/approach Based on a literature review, recourses-based theory, knowledge-based theory and financial innovation theory, an integrated conceptual framework has been developed to guide the study. A quantitative survey approach was used, and the data was collected from 336 managers and employees in all 13 Jordanian commercial banks using online and in hand instruments. Structural equation modeling was used to analyze and verify the study variables. Findings The main findings revealed that the MKM had a significant positive influence on BP. Digital financial innovation acted as a partial mediators in this relationship. Originality/value This paper contributes to theory by filling a gap in the literature regarding the role of MKM ...
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Papers by Ahmed Al-Dmour