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.
In China, ideological and political education is currently the hot direction of teaching reform in various colleges and universities, yet the development of appropriate teaching evaluation methods needs to catch up. This study addresses the pressing need for a preliminary investigation into the complex relationships among ideological and political education, the students’ learning satisfaction and teaching quality. This research examines the influence of teaching and ideological and political education quality on students’ satisfactions by designing a set of scales, collecting about 3800 questionnaires. Utilizing Structural Equation Modeling (SEM) and qualitative interviews, this study reveals that the teaching quality directly affects students’ learning satisfaction and ideological and political education. Notably, ideological and political education can also affect students’ learning satisfaction. The findings underscore the importance of including ideological and political education assessments in evaluating courses. This research contributes to the ongoing dialogue on effective teaching evaluation methods in the context of evolving educational practices.
This research paper aims to examine the association between financial development and environmental quality in 31 European Union (EU) countries from 2001 to 2020. This study proposed an estimation model for the study by combining regression models. The regression model has a dependent variable, carbon emissions, and five independent variables, including Urbanization (URB), Total population (POP), Gross domestic product (GDP), Credit to the private sector (FDB), and Foreign direct investment (FDI). This research used regression methods such as the Fixed Effects Model, Random Effects Model, and Feasible generalized least squaresThe findings reveal that URB, POP, and GDP positively impact carbon emissions in EU countries, whereas the FDB variable exhibits a contrary effect. The remaining variable, FDI, is not statistically significant. In response to these findings, we advocate for adopting transformative green solutions that aim to enhance the quality of health, society, and the environment, offering comprehensive strategies to address Europe’s environmental challenges and pave the way for a sustainable future.
The purpose of this study is to investigate different factors associated with remote online home-based learning (thereafter named OHL), including technical system quality, perceived quality of contents, perceived ease of use, and perceived usefulness in relation to the satisfaction of undergraduate students following the post-COVID-19 pandemic in Malaysia. Additionally, the mediating roles of attitude are also investigated. Two hundred questionnaires were distributed using judgmental sampling method and 156 completed responses were collected. The data were subsequently analyzed using PLS-SEM. The findings imply that the OHL system is an effective method although it is challenging to operate. In terms of perceived technical system quality, OHL is currently more gratifying for students; however, some have reported that the quality of the content delivered via the remote system is still unsatisfactory. Moreover, the study found that attitude is a significant determinant of undergraduates’ satisfaction with OHL. This study contributes to the advancement of current knowledge by inspecting the factors of the Undergraduate Level OHL System using the mediating roles of attitude. In terms of underpinning theories, Technology Acceptance Model and Information System Model were employed as the guiding principles of the current study.
The proposed scientific article aims to analyze the application of Lean Six Sigma in the food industry. To this end, a detailed methodology has been designed that ranges from the selection of the works to the synthesis and presentation of the results obtained. The methodology is based on rigorous inclusion criteria to ensure the relevance and quality of the selected sources, including books, academic articles, theses, and other relevant documents. Through extensive searches of academic databases and other reliable sources, key works were identified that specifically address the implementation of Lean Six Sigma in the context of food production. Once the relevant papers were collected, a critical analysis was conducted to identify common themes, trends, and key findings. The works were classified according to their main focus, such as process improvement, waste reduction, supply chain optimization and food safety assurance. This categorization allowed the information to be organized in a coherent way and to facilitate the synthesis of the results. The results obtained were presented in a table that included details about each selected work, such as title, author, year of publication, abstract and links to the original source. This structured and rigorous approach provides a clear and comprehensive view of the topic, contributing to the advancement of knowledge in this area and offering practical guidance for practitioners and researchers interested in the application of Lean Six Sigma in the food industry. The literature on Lean Six Sigma in the food industry highlights its importance in improving efficiency, quality, and safety. Key recommendations include gradual implementation, appropriate training, focus on quality, and continuous improvement.
The connection between the gendered division of housework and intimate partner violence (IPV) is a complex reality and context-dependent. In this article, I explore the perceptions of gender norms among African men and how these perceptions intersect with their experiences of housework and IPV. Employing a qualitative approach, the article examines the viewpoints of 25 African men who have encountered IPV in Johannesburg, South Africa. The findings reveal a spectrum of attitudes towards gender norms among these men, ranging from more traditional patriarchal views to less patriarchal and egalitarian perspectives. The analysis indicates that men who adhere to both more and less patriarchal expressions of gender norms tend to view being forced to perform housework as a form of abuse within the context of controlling behaviour in intimate partner relationships. Conversely, men who lean towards egalitarianism perceive the expectation of women to solely manage housework as a form of abuse. However, many of the men express resistance towards gender equality discourses in South Africa, perceiving them as disruptors of traditional gender roles and enablers of women’s refusal to solely perform domestic housework. These findings deepen our understanding of the complexities and tensions within intimate relationships amidst evolving gender norms in South Africa.
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