Business sustainability of small and medium enterprises during the COVID-19 pandemic: The role of AIS implementation

A Lutfi, AL Al-Khasawneh, MA Almaiah, A Alsyouf… - Sustainability, 2022 - mdpi.com
Small and medium enterprises (SMEs) are the pillars on which most businesses worldwide
rest. Thus, without the support of qualified information systems, it can be very challenging for …

Factors influencing the continuance intention to use accounting information system in Jordanian SMEs from the perspectives of UTAUT: Top management support and …

A Lutfi - Economies, 2022 - mdpi.com
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 …

Evaluating the D&M IS success model in the context of accounting information system and sustainable decision making

A Lutfi, M Al-Okaily, A Alsyouf, M Alrawad - Sustainability, 2022 - mdpi.com
The Accounting Information System (AIS) is generally employed for the automation of
operational processes and the enhancement of company efficiencies, but more recently, AIS …

Influence of digital accounting system usage on SMEs performance: The moderating effect of COVID-19

A Lutfi, SN Alkelani, MA Al-Khasawneh, AF Alshira'h… - Sustainability, 2022 - mdpi.com
In the literature, studies have evidenced the efforts adopted by firms to develop digital
technology with the hope of achieving sustainable decisions and competitive performance …

[HTML][HTML] Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

A Lutfi, AF Alshira'h, MH Alshirah… - Journal of Open …, 2023 - Elsevier
Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

The role of E-accounting adoption on business performance: the moderating role of COVID-19

A Lutfi, SN Alkelani, H Alqudah, AF Alshira'h… - Journal of Risk and …, 2022 - mdpi.com
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 …

The influence of audit committee chair characteristics on financial reporting quality

A Lutfi, SZ Alkilani, M Saad, MH Alshirah… - Journal of Risk and …, 2022 - mdpi.com
This study examines the extent to which the characteristics of the audit committee chair
enhance the quality of financial reports and reduce the possibility for companies to receive a …

Determinants of household behavioural intention towards reducing, reusing and recycling food waste management

EK Chengqin, S Zailani, MK Rahman… - Nankai Business …, 2022 - emerald.com
Determinants of household behavioural intention towards reducing, reusing and recycling food
waste management | Emerald Insight Books and journals Case studies Expert Briefings Open …

Identifying and categorizing sustainable supply chain practices based on triple bottom line dimensions: evaluation of practice implementation in the cement industry

FA Yosef, L Jum'a, M Alatoom - Sustainability, 2023 - mdpi.com
Recent research has placed greater emphasis on sustainable supply chain management
(SSCM), specifically within the manufacturing sector. SSCM expands upon traditional supply …

Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan

AF Alshira'h, MH Alshirah, A Lutfi - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to determine the impact of forensic accounting, probability of
detections, tax penalties, government spending, tax justice and tax ethics on value-added …