Does AIS usage matter in SMEs performance? An empirical investigation under digital transformation revolution

M Al-Okaily - Information Discovery and Delivery, 2023 - emerald.com
Does AIS usage matter in SMEs performance? an empirical investigation under digital
transformation revolution | Emerald Insight Books and journals Case studies Expert Briefings …

Understanding perceptions of academics toward technology acceptance in accounting education

HM Al-Hattami - Heliyon, 2023 - cell.com
Utilizing technology acceptance model (TAM), this paper investigated perceptions of
academics at Yemeni universities toward the intention to adopt and integrate technology into …

Value chain in the relationship of intellectual capital and firm's performance

H Suharman, DW Hapsari, N Hidayah… - Cogent Business & …, 2023 - Taylor & Francis
Abstract State-Owned Enterprises (SOEs) are companies whose majority shares are owned
by the government. The prime focus of this paper, determine the impact of intellectual capital …

Accounting information systems and organizational performance in the cloud computing era: evidence from SMEs

H Vo Van, M Abu Afifa, I Saleh - … Accounting, Management and Policy …, 2024 - emerald.com
Purpose This study aims to investigate whether cloud-based accounting information system
(AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator …

What determines digital accounting systems' continuance intention? An empirical investigation in SMEs

HM Al-Hattami, FA Almaqtari - Humanities and Social Sciences …, 2023 - nature.com
This research aims to investigate the factors that determine the intention to continue using
digital accounting systems (ICU-DAS) among small and medium-sized enterprises (SMEs) …

An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh

MM Rashid, DM Hossain, MS Alam - Journal of Accounting & …, 2024 - emerald.com
Purpose This study aims to investigate the nature of management accounting (MA) change
and the institutional pressures driving the change using the context of an emerging economy …

Blockchain adoption and its impact on sustainability of accounting education

AAH Abdullah, HM Al-Hattami, MA Al-Hakimi… - Environment …, 2024 - Springer
This study explores the impact of blockchain adoption on the sustainability of accounting
education in Saudi Arabia, highlighting its potential to revolutionize educational practices in …

The Impact of Promotional Activities on the Purchase and Repurchase Intention of Energy Drinks in Yemen Under Different Levels of Awareness of the Potential …

MM Goaill, MA Al-Hakimi… - SAGE …, 2023 - journals.sagepub.com
Awareness among consumers in determining purchase intention (PI) and repurchase
intention (RI) for energy drinks plays an important role. However, it has been overlooked in …

[HTML][HTML] The impact of artificial intelligence on information audit usage: Evidence from develo** countries

FA Almaqtari, NHS Farhan, HM Al-Hattami… - Journal of Open …, 2024 - Elsevier
The present study aims to explore the factors influencing the utilization of Information audit in
the context of Egypt and Jordan, with specific attention given to the role of artificial …

Sustain or perish: how lean manufacturing practices predict the sustainable performance of manufacturing SMEs? A moderated mediation analysis

AK Al-Swidi, MA Al-Hakimi… - International Journal of …, 2024 - emerald.com
Purpose This paper aims to explore how lean manufacturing practices (LMPs) predict
sustainable performance (SP) in the context of manufacturing small and medium-sized …