Purpose: This study aims to identify the primary determinants of consumer behavior influencing customer satisfaction in the context of online mobile application (App) purchases of perishable products. Utilizing the well-established SERVQUAL (Service Quality) model, which has been extensively studied in various service-oriented settings, the research seeks to determine the factors with the greatest impact on customer satisfaction during online transactions of perishable products. Design: The investigation focuses on analyzing the five core dimensions of the SERVQUAL model: tangibles, reliability, responsiveness, assurance, and empathy. The study employs a survey methodology administered through Google Forms, targeting the population residing in the Klang Valley of Malaysia. A total of 400 samples were successfully collected using a snowball sampling technique. Methodology: The study employs the SERVQUAL model as the theoretical framework to examine the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The survey, conducted through Google Forms, targeted the population in the Klang Valley of Malaysia, with a sample size of 400 collected through snowball sampling. Findings: The study’s outcomes reveal the robust predictive capability of the overarching SERVQUAL model in the realm of online perishable product procurement. Notably, the assurance dimension emerges as the most influential factor, emphasizing its pivotal role in shaping and defining customer satisfaction for online retailers of perishable goods in the Malaysian market. Novelty: This research contributes to the understanding of consumer behavior in online perishable product purchases, by identifying determinants of consumer behavior; the study promotes sustainable production and responsible consumption within the perishable products category, offering insights beneficial for online retailers in the Malaysian market. This study aligns with United Nations sustainable development goals especially industry innovation, food security and responsible consumption.

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.

Developing “New Quality Productive Forces” (NQPFs) has been accepted as a new theory to accelerate the high-quality development in China. In current, China’s high-quality development mainly relies on the traction of the digital economy. In view of this, developing NQPFs in China’s digital economy sector requires locate and remove some obstacles, such as the insufficient utilization of data, inadequate algorithm regulation, the mismatched supply and demand of regional computing power and the immature market environment. As a solution, it is necessary to allocating data property rights in a market-oriented way, establishing a user-centered algorithm governance system, accelerating the establishment of the national integrated computing network, and maintaining fair competition to optimize the market environment.

In this study, the author investigates the evolving role of women in corporate boardrooms historically dominated by men, aiming to discern whether their inclusion merely serves as symbolic representation or carries substantive impact. Using a narrative literature review methodology, the author meticulously examines the historical impediments women faced in leadership positions. The findings suggest that deep-seated societal biases, rather than a lack of capability, traditionally constrained women’s leadership trajectories. While some studies suggest that corporations with genuine gender diversity in leadership may outperform in financial outcomes and innovation, this advantage is not consistently observed across all contexts and industries, necessitating a cautious interpretation of these mixed and context-dependent findings. The study argues that women’s inclusion in boardrooms is a strategic imperative for modern corporations striving for resilience, adaptability, and sustained growth in an intricate global landscape, yet also recommends further research to fully understand the broader impacts of such diversity. Furthermore, the study offers practical strategies for enhancing gender diversity in corporate leadership.

The application of quality management methods and tools is an important prerequisite for the success and performance increase of manufacturing enterprises. The paper deals with the application of methods and tools of quality management (MTQM) in manufacturing enterprises. The paper aims to analyze whether there is a relationship between the application of MTQM and the size of enterprises, the use of MTQM, and the performance of enterprises measured through the achieved profit. It also analyzes the impact of MTQM on the agility of manufacturing enterprises measured through the decrease in sales expressed in revenues during the pandemic period. The paper presents the results of the research which was conducted between 2020–2022. Several statistical tools such as the Chi-square goodness-of-fit test, Pearson’s chi-square test, and contingency analysis were used to evaluate the different analyses as well as the representativeness of the sample. Based on the results, it can be concluded that there are differences in the use of MTQM and the size of the enterprise as well as the performance of the enterprises. At the same time, the hypothesis that enterprises using a wider range of quality management methods and tools have a higher potential to adapt to unexpected market changes was also confirmed.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.