Business Commons^™

The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.

To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.

The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …

The Impact Of Knowledge Management In The Smart Organizations: The Modified Role Of Transformational Leadership In The General Organization For Jordanian Social Assurance, Saad Kreem Mohammad Al-Habarneh, Abdullah Ahmed Al-Shourah

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed to identify the impact of knowledge management on smart organizations in its dimensions through transformational leadership as a modified variable in the Jordanian Public Institution for Social Security. The study population was made up of (340) employees of the Jordanian Public Institution for Social Security in the upper and middle administrations. The study reached a set of results, the most important of which are: The existence of an impact of knowledge management in its dimensions (knowledge acquisition, knowledge storage, knowledge sharing, knowledge application) in smart organizations in the Public Institution for Social Security, and the Public Institution …

The Impact Of Crisis Management On National Security (Bahrain Case Study), Mohammed Hassan Mohammed Alfadhel, Faisal Oudeh Alrfoua

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed at identifying the impact of crisis management on national security in Bahrain by shedding light on how Bahrain dealt with selected crises during the years (2002-2022) namely: confronting terrorism, Arab Spring crisis (2011), Gulf-Qatari crisis (2017-2021), and Covid-19 crisis (2020/2022). By employing a number of scientific research methods represented by the descriptive analytical approach, the decision-making approach, the case study approach, the study revealed that despite the absence of a permanent center for crisis management in Bahrain, but this small state with few oil resources has succeeded in managing the crises it faced, and the international community …

The Interrelationships Among Governance, Strategic Management, And Decision-Making: A Systematic Literature Review, Abdel-Aziz Ahmad Sharabati

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The purpose of this article is to confirm the interrelationships among strategic management, corporate governance, and decision-making. The article uses a qualitative approach, where a systematic literature review has been done through the internet and most reputable sites using the main keywords. Then after screening and selecting the suitable previous related literature, the researcher has analyzed them to come up with a suitable synthesis and recommendations. A systematic literature review revealed that there is a strong interrelationship among governance, strategic management, and decision-making, and are closely interrelated to each other as a vicious circle (triangle). The article uses a qualitative …

The Effects Of Covid-19 Crisis On Good Governance At The Local Level, The Case Of Tunisia, Fatma Braham, Sonia Seguir

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The COVID-19 crisis, in addition to its serious health impact, has negatively affected key socio-economic aggregates and has shocked the strategic planning of all economic and social actors, including local communities. In search of resilient, skillful and intelligent good territorial governance, the municipalities are working to adapt their governance systems to the new social and environmental priorities. This work proposes a new reading of the acquired approaches to good governance, a new paradigm related to the new conjuncture and an assessment of the performance system at the central and local levels

Obstacles To Managing Social Institutions In Light Of The Corona Pandemic, Ibrahim Al-Adra, Mohd Habib Samkari

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed to identify the obstacles to managing social institutions in light of the Corona pandemic. The study sample consisted of (15) general managers and directors of sub-sections in social institutions working in the field. The study used the qualitative approach for the purposes of the study, and the researchers used the interview as a tool for collecting information and data. The results of the study indicated that the most prominent administrative obstacles are the lack of alternative plans for the administration to deal with crises, and the lack of readiness of the Internet and technology infrastructure. While the …

The Degree Of Participation Of Jordanian Women Leaders In Educational Decision-Making In The Ministry Of Education From The Educational Leaders’ Perspective In Headquarter, Maysoon Mansour Alsharida, Khawla Husain Alaiwa

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed to identify the degree of participation of Jordanian women leaders in educational decision-making in the Ministry of Education from the point of view of educational leaders in the center of the ministry. The study is based on the descriptive and analytical approach. The study sample consisted of (154) out of (225) educational leaders in the ministry. The results of the study revealed that the degree of participation of Jordanian women leaders in educational decision-making in the Ministry of Education is “medium” as well as in all fields, with the exception of their participation in the implementation and …

Awareness Of Open Innovation Strategy Practices During The Corona Pandemic A Survey Study In The Therapeutic Industry And Medical Supplies Sector In Amman, Ahmad Ali Salih, Jehan Ali Al-Sharayah

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed to estimating an awareness level of open innovation strategy practices and its evaluation in the therapeutic industries and medical supplies sector companies in Amman during the corona pandemic. The study community comprised of (271) individuals who hold positions as (general manager, deputy general manager, unit manager, section chief), A comprehensive survey was done to the whole community due to the limited size of the community. Interview and questionnaire were used as a two main tools to gathering data that were analyzed using exploratory and confirmatory factor analysis, arithmetic mean, standards deviation and t-test. The main important findings …

Towards A Strategy Of Governance Of Electronic Commerce In Iraq For Sustaining Women's Economic Empowerment, Hana A. Hammodi Al Samarai, Wafaa J. Ameen Al Mahdawi

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The major economic transformations in the world, where many commercial transactions in the world are carried out through electronic correspondence, voice and image remotely, through the Internet, This is due to the developments in the information and communication technology sector. Closing the gender gap on online platforms means the ability to significantly grow global e-commerce markets, but technological progress does not always translate into progress in equality for women, who consistently lag behind men when it comes to accessing and using the digital market. This growing trend of e-commerce presents an interesting opportunity for small businesses and women-owned businesses. The …

Visionary Leadership And Its Relationship To Participation In Decision-Making Among Heads Of Academic Departments In Private Jordanian Universities From The Viewpoint Of Faculty Members, Esra’A Ziad Al-Haymouni, Ali Hussein Houriah

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed to identify the level of visionary leadership and its relationship to participation in decision-making among the heads of academic departments in private Jordanian universities from the point of view of the faculty members. The study used the descriptive correlative method, and a questionnaire was developed that included (60) paragraphs distributed in to six domains. The study sample consisted of (278) faculty members from private Jordanian universities in Amman, who were chosen randomly. The results of the study showed that the level of visionary leadership and participation in decision-making among the heads of academic departments in private Jordanian …

The Mediating Role Of Organizational Political Capital In The Impact Of Competitive Intelligence On Strategic Drift- A Field Study In The Jordanian Commercial Banks In Amman City, Ahmed Ali Salih, Yasir Ibrahim Murad

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aim to clarify the mediating role of organizational political capital in the effect of competitive intelligence on strategic drift in Jordanian commercial banks in Amman, The study concludes with several results, the most important of which are: the level of competitive intelligence is high, the level of strategic drift is high, the level of organizational political capital is high, and through the results achieved, organizational political capital played a mediating role, and partially, on the impact of competitive intelligence on strategic drift and which has actively contributed the relationship between them. On the light of the results mentioned …

The Degree Of Practicing Technological Leadership Among Primary School Principals At Amman Governorate During The Corona Pandemic From The Teachers' Point Of View, Nancy Khalid Sa’Adeh, Mohammad Abdelwahab Hamzeh

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

This study aimed at exploring the degree of practicing technological leadership (TL) among primary school principals at Amman governorate in light of the Corona pandemic from the teachers' point of view. To meet the study’s goals, the researchers used a descriptive survey-based approach. The sample consists of 406 female and male teachers who were chosen randomly. To collect data, a questionnaire of 40 items was developed. Divided into 5 do-mains: (leadership and vision, culture of learning during the digital age, excellence in pro-fessional practices, ongoing development and improvement and ethical, legal and social is-sues). The findings showed that thee degree …

The Degree Of Practicing Administrative Wisdom Among High School Principals At Na’Our School District And Its Relationship With The Morale Level From The Teachers’ Perspectives, Eman Mohammad Sinan, Kazim A. Al-Ghoul

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed to identify the degree of practicing administrative wisdom among high school principals at Na’our school district(Jordan), and its relationship with the morale level from the teachers' Perspectives. The study population consisted of teachers among high schools at Na’our district, and their number reached (782) teachers. The sample consisted of (260) male and female teachers that was chosen by using a random method, and the study followed the correlational descriptive approach; also, the questionnaire was used as a tool for the study. The results of the study showed that the degree of practicing administrative wisdom among high school …

Using Data Mining Techniques To Improving Key Performance Indicators, Assem Khalaf Ahmed Doctorassam@Hotmail.Com, Assem.Khalaf21@Commerce.Helwan.Edu.Eg

Future Computing and Informatics Journal

The study provides a framework for improving the most key performance indicators and arranging them according to the degree of impact in order to enhance decision-making, speed and increase accuracy in data analysis, reduce mismanagement and time to take appropriate decisions a timely manner and ensure that the organization is moving towards achieving its goals, through one of the techniques of business intelligence (Data Mining and Knowledge discovery) and choosing the best technique that can be used to improve the key performance indicators.

Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the deception made by the internet providers, and identify the degree of that deception in the Marketing Mix’s 4Ps (Product or service, Price, Promotion, and Process of distribution) of those companies among university students in Hebron Governorate. To achieve the study objectives, the researcher used the descriptive analytical methodology. The study population consisted of (380) male and female university students in Hebron Governorate. Additionally, the study sample was selected by the random sample. The type of the sample was stratified random proportional sample. The questionnaire was used as a tool of the study, and it …

The Conditions Of Total Quality Management (Tqm) Using The Principal Component Analysis (Pca) (An Algerian Case Study), Moulay Amina, Cafe Mimoun, Sawar Youssef

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Total Quality Management (TQM) is a relatively recent concept which constitutes an important parameter in any company’s competitivity. Today, quality concerns every Algerian company since it must rival big companies in terms of the economic liberation policy. For effective application, TQM requires the availability of a certain number of conditions and leadership qualities. Therefore, the purpose of this study was to determine these conditions and qualities. For this purpose and according to their organizational levels, the studied companies were classified into three groups using the Principal Component Analysis (PCA): quality control, quality assurance, and TQM to identify the criteria governing …

Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution, Essa Tarawneh, Baker Al Tarawneh

Al Jinan الجنان

This research has to address the concept of Target Costing as one of the cost accounting inputs, and to show the goals of the cost strategy to serve the modern strategic management, especially in a market dominated by a lot of strong and sharp competition which force the companies to improve their competitive position and competitive advantage through a number of possible strategies to achieve this, including the command and leadership in the area of calculating cost and planning

The Standards Controlling The Islamic Finance Designs, Ashraf Dawaba

Al Jinan الجنان

الهندسة المالية قديمة قدم المعاملات المالية ذاتها ، وإن كانت كمصطلح عرف طريقه للوجود والانتشار في الثمانينات من القرن الماضي لمواجهة المخاطر التي تتعرض لها منشآت الأعمال . وقد كان سوق رأس المال المنطلق الأساسي للهتدسة المالية، فمن خلاله ابتكرت العديد من الأدوات والعملياتالمالية وعملت على صياغة حلول خلافة لمشاكل التمويل. وبات مصطلح الهندسة المالية لصيقاً بالمشتقات المالية بدرجة كبيرة.

ومن خلال مصطلح الهندسة المالية الإسلامية، وإن كان مضمونه يمتد عبر جذور الماضي من عهد الرسالة، فقد عرف المسلمون الأوائل إدارة المخاطر والابتكار والتطوير ووضع حلول مبدعة لمشاكلهم المالية في إطار البيئة التي كانوا يعيشون فيها.

وتسعى هذه الدراسة إلى …

Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab

Al Jinan الجنان

Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional …

Practical Procedures For Relocating An Establishment’S Headquarters Either Fully Or Partially (A Case Study On The Zakat House In The State Of Kuwait, Abdulrahman Bubshite

Al Jinan الجنان

This study aims to identify the practical procedures for moving an establishment to a new or additional headquarters through a case study on the Zakat House in the State of Kuwait ,the technical needs for equipment and automatic linking of buildings to enable business continuity and clarify the role of senior management to supervise the implementation of procedures by forming committees and work teams and providing budget. The study made recommendations ,including enlarged startup preparations for transportation ,such as forming committees and distributing tasks assigned to them to ensure no overlap in the implementation of the work and the adoption …

تشخيص واقع تطبيق إدارة الجودةالشاملة في المستشفيات اللبنانية, Wael Attar, Kamel Barbar

Al Jinan الجنان

The aim of this study is to diagnose the reality of the application of total quality management in Lebanese hospitals. In order to achieve this, the tow researcher have selected a stratified random sample of 203 workers from the community of study which is represented by the number of workers employed in Al Rassoul Al Aazam Hospital , Beirut. A questionnaire was distributed to them it has been verified to prove its sincerity and persistence. It included over 21 items distributed on the four axes: Focusing on the customer (patient), continuous improvement, top management commitment, and employee involvement. By entering …

Governance Of Commercial Banks And Their Impacts On The Marketing Performance, Allam Mawlawi

Al Jinan الجنان

The following paper investigated the influence of Lebanese commercial banking governance on the performance of marketing in the banking sector. The researcher used a questionnaire to investigate about the impact of the governance in commercial banks on the marketing performance. The sample size was chosen based on probabilistic sampling, filled by top marketing managers and supervisors directing the marketing department of the bank. The researcher secured confidentiality for the banks name. The researcher decided to use the SPSS as a tool for data analysis. This research proposed that banking governance has four components that affect the marketing performance in the …