This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

With its inherent characteristics of decentralization, immutability, and transparency, blockchain technology presents a promising opportunity to revolutionize the South African food supply chains. Blockchain technology, with its decentralized, immutable, and secure nature, offers solutions to these challenges by improving traceability and accountability across the supply chain. This study investigates the role of blockchain technology in enhancing transparency in the food supply chain among small and medium enterprises in South Africa. SMEs form a critical part of the country's agri-food sector but face challenges such as food fraud, inefficient inventory management, and lack of transparency, which impact food safety and trust. The research adopts a mixed-method approach, utilizing the Technology-Organization-Environment framework and Institutional Theory to explain blockchain adoption among SMEs. The results demonstrate that blockchain-enabled practices, such as smart contracts, records traceability, production tracking, and distribution monitoring, significantly enhance supply chain transparency. The findings highlight blockchain's potential to increase operational efficiency, regulatory compliance, and stakeholder trust. This research provides valuable insights for policymakers and practitioners, emphasizing the need for regulatory support and strategic investment in blockchain solutions to promote sustainability and competitiveness in the agri-food sector.

As an important part of modern higher education, this topic mainly studies the construction of innovative teachers' team in local applied colleges and universities. After analyzing the problem, we found that there are many problems in the construction of innovative teachers in local applied colleges and universities, such as the lack of effective cultivation mechanism and the lack of corresponding incentives. Therefore, this paper aims to put forward some suggestions on how to establish innovative teachers' team, in order to provide a reference basis for the development of innovative teachers' team in local applied colleges and universities.