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.

Fintech as a three-dimensional phenomenon reflects the rapidly changing technological, financial and business environment. The bibliometric analysis of scientific articles allowed us to identify the main themes and create a map of the field of fintech influences. Systematization of scientific articles revealed the influence of economic development and socio-demographic inequality on fintech development. Government regulatory policies can accelerate the digitisation of financial services and financial inclusion and help the fintech sector face geopolitical challenges. Fintech’s impact was divided into three areas: financial stability and sustainable development, the business ecosystem and human behaviour. The research we summarised allowed us to identify the mechanisms through which fintech influences various fields. A complex approach to the influence of fintech enables us to understand the phenomenon and make better decisions.

The digital era has brought immense attention to the tourism industry through the pervasive influence of social media. Social media content profoundly shapes travel aspirations among the Chinese Generation Z, mainly through short videos. This study aims to unravel the intricate dynamics between short videos and Gen Z’s travel preferences, shedding light on their motivations, environmental consciousness, and adoption of sustainable tourism practices. Three regression models were applied in this study to shed light on this correlation. The initial model examines factors influencing the general travel intentions of Chinese Gen Z. The subsequent model delves into determinants affecting the adoption of responsible tourism practices among Gen Z. Then, the last model identifies factors contributing to tourism-related environmental awareness among this population. Through empirical analysis conducted via a structured questionnaire administered to 506 Chinese Gen Z individuals, this study’s findings confirm that well-crafted short videos significantly impact the travel intentions of Chinese youth, thereby fostering responsible tourism practices and increasing environmental consciousness. This highlights the pivotal role of argumentation quality and source credibility in shaping Gen Z’s travel intentions, underscoring the importance of credibility in promoting responsible tourism practices and environmental awareness. Furthermore, this study analysis reveals that females exhibit greater susceptibility to the influence of short video content on travel decisions than males. In conclusion, this study emphasizes the critical role of integrating short video content into marketing strategies within the tourism sector, particularly in the Gen Z demographic.