Objectives: This research aimed to empirically examine the transformative impacts of Artificial Intelligence (AI) adoption on financial reporting quality in Jordanian banking, with internal controls as a hypothesized mediation mechanism. Methodology: Quantitative survey data was collected from 130 bank personnel. Multi-item reflective measures assessed AI adoption, internal controls, and financial reporting quality—structural equation modelling analysis relationships between constructs. Findings: The research tested four hypotheses grounded in agency and contingency theories. Confirmatory factor analysis demonstrated sound measurement models. Structural equation modelling revealed that AI adoption significantly transformed financial reporting quality. The mediating effect of internal controls on the AI-quality relationship was supported. Specifically, the path from AI adoption to quality was significant, indicating a positive impact. Despite internal controls strongly predicting quality, its mediating effect significantly shaped the degree of transformation driven by AI adoption. The indirect effect of AI on quality through internal controls was also significant. Findings imply a growing diffusion of AI applications in core financial reporting systems. Practical implications: Increasing AI applications focus on holistically transforming systems, reflecting committing adoption. Jordanian banks selectively leverage controls to moderate AI-induced transformations. Originality/value: This study provides essential real-world insights into how AI is adopted and impacts the Jordanian banking sector, a key player in a fast-evolving developing economy. By examining the role of internal controls, it deepens our understanding of how AI works in practice and offers practical advice for integrating technology effectively and improving information quality. Its mixed methods, unique context, and focus on AI’s impact on organizations significantly enrich academic literature. Recommendations: Banks should invest in integrated AI architectures, strategically strengthen critical controls to steer transformations, and incrementally translate AI innovations into core processes.
Public works (PWs) in Jordan seek to deliver public services that contribute to socio-economic growth and service provision. A clear framework for initiating PWs investments is lacking in Jordan to meet the required level of development of the country. This work sought to develop a framework for delivering the right PWs investments. The study found that there are several steps that need to be followed to deliver a desired project’s objectives. The study employed a qualitative method using semi-structured interviews. Besides the interviews, the document analysis approach was used and an extensive literature review was conducted. Experts in Jordan regarding PWs development were selected to participate in this study of developing a framework for the initiation of PWs investments. The study found that the framework should involve different steps and measures. They are integrated together to create a framework reflecting international practices in the context of Jordan.
Despite the existence of a voluminous body of literature covering the impact of infrastructure public-private partnerships (PPPs) on public value within the context of Western countries, scant attention has been paid to this topic in the Middle East. Given that the region has hosted numerous PPP projects that were implemented even without the rudimentary legal and regulatory frameworks considered essential for such projects to succeed, a study of PPPs within that region would thus be particularly useful, since an unpacking of the success factors for PPPs in the Middle East can reveal important practical insights that will advance the knowledge of PPP success factors overall. This paper, therefore, explores the rehabilitation and expansion of Jordan’s Queen Alia International Airport via the PPP route. It finds that the factors contributing to the project’s successful implementation can be categorized into those on the macro level related to political support, and the micro level factors concerned with management of daily activities involved in the partnership between the public and private sectors.
The research aims to investigate the prospective implications of Artificial Intelligence (AI) on traditional media, and to elucidate the conceptualization of AI within the discourse of media professionals, governmental and private media stakeholders in Jordan, alongside media scholars and IT experts. Employing the focus group method, a specialized interview tool distinguished by its purpose, design, and procedures, two distinct cohorts were engaged: media practitioners and officials on one hand, and academics and experts on the other. The investigation revealed the absence of a universally agreed upon terminology concerning AI, attributable to its nascent nature and rapid evolution. Notably, AI, leveraging its diverse and highly proficient tools, demonstrates significant potential for transformative impacts across various facets of the media landscape. These encompass the facilitation of exceptional content production, the empowerment of journalists to express their creative capacities, and substantial reductions in time, labor, and procedural overheads in media product development. Concurrently, the integration of AI within media environments is anticipated to pose formidable challenges to existing institutional frameworks. Additionally, the imperative of curriculum development in academic institutions, both public and private, is underscored to acquaint students with AI methodologies.
The study’s purpose is to investigate the relationship effect of innovation on online organizational learning applications and employees’ engagement in the Jordanian public sector. Quantities and descriptive analytical approach were used, and the population was covered (10) Jordanian public departments in Amman capital. Convenience method was used, which covered all departments’ managers and assistances in the Jordanian public services department’s headquarters, with (284) employee. Electronic survey set used. The SPSS-V20 and AMOS-V24 were used for hypotheses statistical analysis testing. The study found a significant impact of online organizational learning applications in its dimensions (Zoom, Teams, Goto Meeting, and Google Meet) on employee’s engagement, and a significant relationship of innovation between online organizational learning applications and employee’s engagement in Jordanian public services departments. The study contributions show that employees are willing to engage with their occupied work to achieve work goals, and to control over of how they undertake the employees career development, empowerment, communication skills, and work completion competences. The study implications for organizations management to conduct more future studies concerning online organizational learning applications by other dimensions as well as social media and other digital workshop and training in different organizations environments.
This study explores how Jordanian telecom companies can balance Internet of Things (IoT) driven automation with maintaining genuine consumer-brand connections. It seeks strategies that blend IoT automation with personalized engagement to foster lasting consumer loyalty. Employing qualitative research via semi-structured interviews with IT and customer service managers from Jordanian telecom companies. IoT-driven automation in Jordan’s telecom sector revolutionizes consumer-brand relationships by enabling data-driven personalization. It emphasizes the importance of IoT proficiency, transformed marketing strategies, and the need to balance personalization with consumer privacy. Interviews stress the significance of maintaining authentic human connections amidst automation. Strategies for Jordanian telecom firms include integrating IoT data into CRM systems, employing omnichannel marketing, balancing automation with human interaction, adopting a consumer-centric approach, mitigating security risks, and leveraging IoT insights for adaptive services. These approaches prioritize consumer trust, personalized engagement, and agile service adaptation to meet dynamic consumer preferences. This research provides actionable strategies for telecom firms on effective IoT integration, emphasizing the need to maintain genuine consumer relationships alongside technological advancements. It highlights IoT’s transformative potential while ensuring lasting consumer loyalty and business success. Future research avenues could explore longitudinal studies and the interplay between AI and IoT in telecom services.
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