The Strategic Human Resource Management on Strategic Intelligence (a case study: AL HIKMA Pharmaceuticals, JORDAN)
Authors : AMJED ALFITYANI and HAKAM MAALI
Abstract : The study aims to examine The Strategic Human Resource Management on Strategic Intelligence of Al Hikma Pharmaceuticals Co in Jordan. The study argues that the importance of human resources management systems in industrial companies in general, and pharmaceutical companies in particular, is an attempt to identify the impact of human resource management strategies on strategic intelligence, with the impact of human resources management systems. The independent variable is strategic human resource management and the dependent variable is strategic intelligence which consist of (Systemic Thinking, Future Vision, and Motivation). The data collected from 200 responses at al Hikma Company distributed as a questionnaire and the results shown rejected the hypotheses of the study.
Keywords : Strategic Human Resource Management, Strategic Intelligence
رابط البحث
The Sustainability of Social Responsibility on The Performance of Jordanian Insurance Companies
Authors : AMJED ALFITYANI, BISAN AL-MASRI, HASAN MANSUR and HAKAM MAALI
Abstract : The study investigates the spending on sustainability of social responsibility on the performance of Jordanian insurance companies. The major importance of the study is to understand the impact of implementing spending on social responsibility on the performance of Jordanian Insurance companies. The study adopted a special sampling technique which is the nonprobability technique sample derived from the annual reports. The study grouped the annual reports into various strata according to the categories of social responsibility spending. The researcher used descriptive analyses to achieve the objectives of the study through using E-views (panel test “random and fixed) for testing the hypotheses, also the study consists of (30) Jordanian Insurance companies listed and traded in Amman financial market for five years from 2012 to 2019. The results show that spending on human resource dimension has an effect on return on assets (ROA), return on equity (ROE). Although not on earnings per shares (EPS). On the other side, the environmental dimension has no impact on in ROA, ROE, and EPS.
Keywords : Sustainability of Social Responsibility, Performance, Jordanian insurance companies, ROA, ROE, EPS.
رابط البحث
The Intelligence of Culture and Corporate Governance on Corporate Performance of Jordanian Financial Companies
Authors : HOUDA ALEQEDAT;
HASAN MANSUR;
AHMAD SHATNAWI;
ABDUL AZIZ ABDUL RAHMAN;
AMJED ALFITYANI and BISAN ALMASRI
Abstract : The current study aims to examine the influence of Culture and corporate governance on the corporate performance of Jordanian financial companies. The results of the current study will contribute to the literature in light of the lack of local studies in this regard. Study sample consists of 105 financial companies listed on ASE. For this purpose, this study used agency theory and Hofstede theory. To measure the culture the study used the six of Hofstede's cultural dimensions LPD; MAS; COLL; HUAI; LTO; REST. To measure the corporate governance the study used the board size; Independence of BOD; Non-CEO duality; Board committees, largest OWS LO; Foreign OWS (FO); and government OWS (GO). The current study indicated empirical evidence that there is no relationship between culture and CP with the presence of corporate governance in the Jordanian context. However, there is the additional explanatory power of cultural dimensions in explaining the variances in corporate performance with the presence of CG. Given the importance of culture and its relationship with corporate governance and performance, and in light of the lack of local studies, future studies must be conducted in this regard.
Keywords : Culture, Corporate Governance Corporate Performance, Jordanian Financial Companies
رابط البحث
Avoiding uncertainty by measuring the impact of perceived risk on the intention to use financial artificial intelligence services
Authors : Jassim Ahmad Al-Gasawneh,
Amjed Alfityani,
Saleh Al-Okdeh, Bisan Almasri,
Hasan Mansur,
Nawras M. Nusairat and
Yousef Abu Siam
Abstract : The moderating role of influencer endorsement and perceived monetary benefits on the relationship between perceived risk and financial artificial intelligence services was explored in this study. Data were obtained through questionnaires distributed to 200 respondents who were selected using a purposive sampling method. The respondents were customers receiving financial artificial intelligence services in Jordan. Analysis was performed using a structural equation modeling approach run by Smart-partial least squares (PLS) 3.2.9 involving data from 138 returned questionnaires. The results show a negative impact of perceived risk on financial artificial intelligence services, and a moderation effect of influencer endorsement and perceived monetary benefits on the relationship between perceived risk and financial artificial intelligence services. The findings can assist companies in their strategies of decreasing perceived risks that individuals could be encouraged to utilize business intelligence applications, for instance, financial technology services.
Keywords : Artificial Intelligence, Perceived Risk, Perceived Monetary Benefit, Influencer Endorsements
رابط البحث
Retracted: The role of big data in financial sector: A review paper
Authors : Enas Al-lozia, Amjed Alfityani, Ayman Abdalmajeed Alsmadi,
Amer Moh'd Al_Hazimehd and Jassim Ahmad Al-Gasawnehe
Abstract : In the current era of information technology Big Data has gained significant importance in almost all the industries throughout the world. Big Data is now renowned for having the capability of effective decision making. Now companies around the globe are using Big Data for market analysis, customer analysis, however, the utilization of Big Data is much higher in the financial sector, yet publications on Big Data and finance are limited because of having significant challenges. Even though utilization of Big Data is highest in the financial sector and its importance cannot be ignored, the studies and analysis are inadequate. Considering the importance of Big Data in the financial sector this paper is an attempt to conduct a comprehensive literature review in the field of Big Data and finance. Thus, the study will contribute to the body of knowledge by providing horizons for empirical research in the field of Big Data and finance.
Keywords : Data analytics, Big Data, Finance, Challenges of Big Data, Technology, Predictive, Trend analysis
رابط البحث
The Point of View of Tax Estimators Towards The External Auditors : an Empirical Study Form Jordans Contextbr/>
Authors : HASAN MANSUR, ABDUL AZIZ ABDUL RAHMAN, AHMAD SHATNAWI, AMJED ALFITYANI, BISAN ALMASRI5 and FAISAL ALSAAIDEH
Abstract : Manuscript type: Research paper Research aim: Audit process is deemed as one of the main elements that might affect the expectations of public towards external auditors. This study aimed to reveal the point of view of tax estimators in Jordan towards the external auditors. Design/methodology/approach: A survey questionnaire contains 22 items distributed to 140 tax estimators from income tax and sales departments in Jordan, 109 were returned yielding 78 percent responses rate. Descriptive analysis and one sample t-test were used to analyze data and test the hypotheses. Findings: The study revealed that there is negative point of view of tax estimators regarding of the effect of audit firm-size on audit quality. In contrast, the study found that there is positive point of view of tax estimators towards the auditors in terms of neutrality, soundness of accounting numbers and discovering fraud in the audited financial statements. More importantly, tax estimators reckon that audit fees influence significantly on audit quality and financial reporting quality. Practical implication: This study presents a new vision to regulators in how auditors’ responsibilities could affect on the point of view of tax estimators and how the size of audit firms affect on their expectation towards the external auditors. Originality/value: The study highlighted on the point of view of tax estimators in Jordan towards the external auditors in terms of their neutrality, soundness of accounting numbers, discovering fraud, the effect of audit fees on audit quality and the effect of audit firm-size on audit quality, where previous studies highlighted on the expectations of other stakeholders and financial statements’ users towards the external auditors.
Keywords : Tax Estimator, External auditor, Auditor’s neutrality, Detecting Fraud, Audit Quality
رابط البحث
The role of enterprise risk management on cost of equity capital in the international financial reporting standards period
Authors : Bisan almasri, amjed alfityani, hasan Mansur& hakam maali
Abstract : Results and Contribution: The results of the study suggest that the use of high-performance ERM by Australian companies while the obligation to adopt IFRS has no statistically significant impact on equity capital costs. Together, the use of high-quality ERM by Australian firms during the IFRS period, is not seen by investors as a sign of greater transparency and does not encourage investors to use a lower discount rate to reduce future cash flows, which, in turn, contributes to equitable financial costs. As a result, these results suggest that the implementation of ERM by Australian firms does not reduce contract costs between investors and managers, while adoption of IFRS declines. Purpose: This study emphatically investigates the role of the standard implementation of a business risk management system at equitable financial costs. This system plays an important role in understanding the relationship between international financial reporting standards and the financial market. Gap: This study fills the gap by exploring the market benefits of compulsory IFRS acquisition funding from the point of view of ERM dynamically. Relevance: the research builds on the argument around agency theory, signaling theory, and contingency theory, by introducing empirical evidence of capital market reaction for signaling an ERM system during the IFRS period adoption, which as a result, may reduce costs of conflict between firm management and stockholders. Methodology: Listed companies in the Australian market are used for the period 2000-2010 for this purpose. Panel data are analyzed by retrospective model in order to achieve the research objective by providing a reference reference to ERMIL's role in the economic outcomes of IFRS acquisition, with its indirect impact on strong compensation.
Keywords : Business Risk Management, International Financial Reporting Standards, Equitable Cost of Expenditure, Strong Profits.
رابط البحث
Critical success factors for assessing the effectiveness of E-CRM systems in online shopping: the mediating role of user satisfaction
Authors : Dmaithan Almajali, Amjed Alfityani, Hakam Maali & Haya Almajali
Abstract : The effectiveness of the E-CRM system was examined in this study, involving those with online shopping experience, specifically the regular customers of Carrefour in Jordan. Data were obtained through 550 distributed sets of questionnaires. Four trained and certified research assistants assisted the data gathering process. Data from 320 returned questionnaires were analyzed using Structural Equation Modeling (SEM). System quality, access to information, security, training and customer satisfaction were the examined factors towards the effectiveness of E-CRM systems. Results show positive impact of security, system quality, training, and access to information on user satisfaction, and user satisfaction affected the effectiveness of E-CRM. Nonetheless, the relationship between training and effectiveness of E-CRM on online shopping was not mediated by user satisfaction.
Keywords : Security Access to information Training E-CRM
رابط البحث
Intentions to use fintech in the Jordanian banking industry
Authors : Ayman Abdalmajeed Alsmadi, Amjed Alfityani, Loai Naser Alhwamdeh, Amer Moh'd Al_hazimeh & Jassim Ahmad Al-Gasawneh
Abstract : This paper aims to explore the intentions to use FinTech and its important role in the banking industry in Jordan. Accordingly, this study analyzes the nature of the relationship between intention to use financial technology and each of: Processing Unit (PU) perceived usefulness, social impact (SI), customer’s trust (TRU) and perceived ease of use (PEU). Previous research related to financial technology is still under development and which is still being researched by providing an alternative approach to understanding how different business levels have stimulated the emergence of innovation-focused fintech companies, and what are the motives of success. Therefore, the main contribution of this research is to fill the gap in previous research related to financial technology that is still under development and which is still being researched by providing an alternative approach to understanding how different business levels have stimulated the emergence of innovation-focused fintech companies, and what are the motives of success. Results show a positive relation between intention to use financial technology and Processing Unit (PU), social impact (SI), customer’s trust (TRU) and perceived ease of use (PEU). The main contribution of this research is to fill the gap in previous research related to financial technology that is still under development and which is still being researched by providing an alternative approach to understanding how different business levels have stimulated the emergence of innovation-focused fintech companies, and what are the motives of success.
Keywords : Banks Fintech Intention Jordan
رابط البحث