The impact of sustainability development reporting on the environmental performance in Jordanian government
Authors : Jebreel, M. Jebreel, J. ALhamed, A.
Abstract : This research explores the significance of sustainability development through the role of environmental disclosure in Jordanian ministries and government departments by focusing on ministries and government departments that are related with the environment. This research presents the relationship between the environmental disclosure in annual reports and its impact on the overall environmental performance in Jordan, with the use of a mixed approach that will provide better quality of research results. The quantitative approach was used to examine the budgets of 22 ministries and government departments. The study was conducted using the time series from 2006 to 2015. The qualitative approach was conducted to raise the issues related to the subject that are not looked at in the quantitative study and to understand the perception of respondents in the ministries and government departments on the factors and items included in annual reports affecting of environmental disclosure and environmental performance in Jordanian governments. The results show a significant relationship between environmental disclosure and environmental performance in Jordanian government. The findings of this paper present new implications for theorists and practitioners of sustainability development by presenting the importance of the impact of environmental disclosure in the ministries and departments and its relationship on environmental performance of the Jordanian government.
Keywords : Sustainability, Environmental Disclosure, Environmental Performance
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The Effect of Top Management Support and Non-Accounting Ownership on (ABC) Adoption Among Jordanian Manufacturing Companies
Authors : Jebreel, M. ALDweiri, M. AL-Hakim, M. ALhamed, A.
Abstract : This paper seeks to investigate the effect of top management support and none accounting ownership on organizational performance, based on a literature review showed shortage in effect adoption of ABC for many of manufacturing companies are weak. The scope of the study encompasses the manufacturing companies in Jordan, and the financial managers were identified as the respondents for the questionnaire survey. Therefore, the managers and decision-makers should take these factors into consideration when making their decisions. Equally, the findings could facilitate policies formulation among the relevant bodies in developing countries, particularly those policies concerning manufacturing. In addition, enriching the knowledge of organizational performance for manufacturing organizations’, this study can become a starting point for further investigation and analysis of organizational performance among Jordanian manufacturing companies
Keywords : Top Management Support, None Accounting Ownership, ABC Adoption. Manufacturing Companies
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The Impact of Training and Information Technology on (ABC) Adoption among Jordanian Services Companies
Authors : Jebreel, M. Nour, M. ALDweiri, M. Alawawdeh, H. Jebreel, J.
Abstract :This paper attempts to investigate the impact of training and information technology on ABC adoption, based on a previous studies showed shortage in effect adoption of ABC for many of service companies are weak. The scope of the study encompasses the service companies in Jordan, also the financial managers and head of accounting department were determined as respondents for the questionnaire survey. The findings could facilitate policies formulation among the relevant bodies in developing countries, particularly those policies concerning services in Jordan. In addition, enriching the knowledge of ABC adoption for service organizations’, this study can become a starting point for further investigation and analysis of ABC adoption among Jordanian service companies.
Keywords : Training, Information Technology, ABC Adoption, Service Companies
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The Role of Financial Inclusion Contribution on the Financial Performance at Commercial Jordanian Banks
Authors : ALhamed, A. Jebreel, M. ALDweiri, M
Abstract :The study aims to demonstrate the role of Financial Inclusion FI on the financial performance at commercial Jordanian banks. The study used the descriptive approach in dealing with the theoretical side and the analytical method in the applied side using a questionnaire. The study recommended that the Central Bank of Jordan should follow up the implementation of the national strategy and develop legislation and regulatory systems to develop methods for obtaining financial services for the commercial Jordanian banks commercial Jordanian banks. The study emphasized the need to facilitate legal and regulatory procedures to stimulate the use of modern and innovative technologies such as mobile phones and financial wallets in financial services, as well as targeting projects that are not currently serviced by the banking sector to allow access to funds at the right place and time at a reasonable cost.
Keywords : Financial Inclusion (FI), Commercial Jordanian Banks, Financial Performance
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Corporate Social Responsibility and Dividend Policy in Jordan: Advent of Firm Size as a Moderator
Authors : Abu Siam, Y. Abu Reza, I. Nassar, M. Jebreel, M. ALMahadin.H
Abstract : This study examined to what extent corporate social responsibility (CSR) affected dividend policy and the role firm size played as a moderator for firms in an emerging market. It used a sample of 265 industrial firms that were listed on Amman Stock Exchange during the period 2010–2016. Regression results indicate that greater is the number of CSR activities & engagements, lesser becomes the propensity to pay dividends by firms on average. The study found that firm size played an important role affecting the relationship between CSR activities and dividend policy. However, the relationship between CSR and dividend policy in this study (in an emerging market) is found to be different from those of the developed markets. This study points out that the trade-off between firms’ CSR activities and dividend policy must address the concerns of the investors, minority shareholders and policy makers for policy reform initiatives to strengthen the protection of other stakeholders
Keywords : Corporate Social Responsibility, Dividend Policy, Firm Size, Amman Stock Exchange
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