Business Series

The Impact of Applying Governance Principles on Enhancing Risk Management: A Field Study on the Tourism Sector, Investment Environment, and Industrial Development in Jordan

Mohammad A. Mahasneh — 2026-09-30

This study aimed to identify the impact of applying Governance Principles (Accountability, Transparency, Participation, Justice, Rule of Law) on enhancing Risk Management (Risk Identification, Analysis, Evaluation, Response, Monitoring) in government institutions concerned with the tourism sector, investment environment, and industrial development in Jordan.

To achieve the study objectives, the descriptive-analytical approach was adopted. The study population consisted of all employees in leadership and supervisory positions in the Ministry of Tourism and Antiquities, Ministry of Investment, and Ministry of Industry and Trade. A comprehensive survey method was used, and the valid sample for analysis consisted of (171) questionnaires. SPSS and SmartPLS software were utilized to analyze data and test hypotheses using Partial Least Squares Structural Equation Modeling (PLS-SEM).

The results showed that the level of applying Governance Principles in the surveyed sectors was high (mean = 4.19), and the level of Risk Management practices was also high (mean = 4.02). The results revealed a statistically significant positive impact at(0.05≥α) of Governance Principles on enhancing Risk Management, where the model explained (58.8%) of the variance in Risk Management, with "Risk Analysis" being the most affected dimension.

In light of the results, the study recommended the necessity of enhancing participation in decision-making to reduce information gaps, adopting digital and objective tools for risk evaluation, and shifting from traditional crisis response to a scenario planning approach and contingency plans to deal effectively with future variables.

The Effect of Risk Management Committee Overlap on Firm Financial Performance: The Moderating Role of Leverage

Ahmad Alazzam — 2026-09-30

This study examines the impact of risk management committee overlap (RMCO) on firm financial performance (FP), with leverage (FLEV) as moderator variable, relying on a sample of 66 non-financial listed Jordanian firms from 2017 to 2020. FP is measured using return on assets (ROA). Therefore, references to FP in this research should be interpreted as ROA. The analysis was applied using fixed-effects (FE) and feasible generalized least squares (FGLS) methods. The findings reveal that RMCO has a positive but insignificant effect on FP. However, the moderating effect of FLEV was positive and statistically significant, indicating that the impact of RMCO on FP becomes stronger within the Amman Stock Exchange’s firms at higher levels of FLEV. The findings of this research expand the knowledge on FP by emphasizing how FLEV shapes the relationship between RMCO and FP in the context of developing economy. These observations suggest that board of directors should consider financing by debt when setting up financial policies and providing strategic guidance on management’s financial decisions, as higher levels of leverage increase the effectiveness of RMCO in improving FP. The outcomes also assist investors by clarifying the influences that contribute to enhanced FP, thereby enabling them to take more efficient investing decisions.

The Effect of Organizational Justice on Job Loyalty from the Perspective of Hospital’s Staff in Al- Ghour Norther Brigade

Ali Rawabdeh — 2026-09-30

This paper aimed at examining the effect of organizational equity, with its measurements including procedural equity, distributive equity, association equity, and moral equity, on accomplishing organizational loyalty, with its dimensions including work dependability, ceaseless loyalty, and normative loyalty, among workers within the hospitals of the Jordanian Ministry of Health in Al-Ghour Norther Brigade. A descriptive-analytical approach was adopted, and the study sample was determined employing a basic and systematic random strategy. The instrument was set to collect data and relevant information and distributed to 167 employees (Medical, nurses, midwives, administrators, and supporting medical professionals).

The study revealed a few key discoveries, including the level of practicing organizational justice in the hospitals of the Ministry of Health in Al-Ghour Norther Brigade was direct. The level of organizational dependability in these hospitals was also found to be moderate. Statistical significance was found between the mean reaction of the test concerning organizational equity, based on the gender variable, favoring males. In any case, no significant contrasts were observed in other variables such as marital status, age, educational criterion, and years of service.

Furthermore, the article shows factually noteworthy effects of organizational equity measurements (procedural, distributive, interactional, and ethical justice) on hospital organizational devotion. In light of these results, the study recommends enhancing the practice of organizational justice by centering on improving organizational structures, strengthening managerial guidance, developing organizational culture, improving resource management effectiveness, implementing training and development programs, and reviewing and enhancing policies and procedures related to organizational justice and organizational loyalty. In addition, the study suggested guaranteed, reasonable, and transparent distribution of rewards and opportunities.

Enhancing Administrative Performance Efficiency through Digital Transformation Ministry of Education Context – Jordan

Suhad Abdelrahman — 2026-09-30

This study emphasized the execution of digital transformation inside the Jordanian Ministry of Education and its impact on enhancing administrative efficiency, while also outlining the obstacles to its prospective success. To achieve the purpose of the study, a descriptive-analytical technique was employed, and a simple random sample of 302 directors was selected from 1400 directors at the Ministry headquarters and its branch directorates. Data were gathered using a questionnaire comprising metrics for the installation of digital transformation tools, items evaluating administrative performance, and an open-ended question aimed at identifying potential impediments to the execution of digital transformation. The study's objectives were attained by analyzing the data with SPSS software, and the measurement and structural models were verified by structural equation modelling utilizing the partial least squares method with Smart PLS 4.1.1.4 software. The research findings indicated that the Jordanian Ministry of Education is executing digital transformation at a modest level (M = 3.49), but its perceived impact on administrative performance efficiency was significant (M = 3.85). The findings further validated a beneficial effect of digital transformation on administrative performance efficiency, albeit with a moderate explained variance (R² = 0.106). Digital transformation is a crucial element affecting administrative performance, yet it is not the only predictor of administrative efficiency. The research, through objective analysis, identified three main types of obstacles to implementing digital transformation: human, technical and organizational. The human obstacles include resistance to change, holding on to using traditional paper-based procedures, inconsistent digital training, lack of qualified cadres and specialized leaderships in digital transformation. The objective analysis of the results also included technical challenges such as the, slow internet connectivity, the high cost of technology and maintaining it, insufficient infrastructure and some outdated devices, and bureaucratic procedures, while organizational obstacles were represented in bureaucratic procedures, limited funding, overlapping mandates and weak institutional support of innovative ideas. The research indicated that enhancing the efficacy of digital transformation requires transiting from the foundation stage to a more mature and integrated stage through developing the staff skills continuously, cultivating digital leadership, promoting organizational culture and institutional backing, reconstructing technical infrastructure, and enhancing integration among digital systems, as well as reviewing regulatory and bureaucratic procedures –thereby contributing to improved administrative service quality, easier access to information and procedures, and greater administrative performance efficiency within the Jordanian Ministry of education.

Deceptive Advertising and Customer Loyalty: An Applied Study on the Mediating Role of Trust

Hayel Ababneh — 2026-09-30

The study aims to investigate the impact of advertising deception on customer loyalty, and examining the mediating factor for customer trust. The study sample was limited to a convenient sample of students’ parents in the private schools in Amman. A number of 400 questionnaires were distributed to them. The study revealed that there is an effect of advertising deception on customer loyalty in the Jordanian private schools, and another effect of advertising deception dimensions (false promises, claiming superiority, twisted offers, incomplete description, and optical deception) on customer loyalty. Furthermore, it shows effect of advertising deception on customers trust. One of the most prominent recommendations was the necessity of educating the parents of students about advertising deception that may carried out by some private schools to make them aware about the deception practices that may destroy the customers trust and loyalty.

The Effect of Unemployment on Crime in Jordan During the Period 2006-2024

Faiq Muhammad Alnugrush — 2026-09-30

Abstract:

This study aimed to investigate the effect of unemployment on the crime rate in Jordan by examining the effects of (the unemployment rate, economic growth, and the secondary school enrollment rate) on the crime rate in Jordan during the period (2006-2024). Both descriptive and analytical econometric approaches were employed, utilizing the Autoregressive Distributed Lag (ARDL) method.

The results of the Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) unit root tests indicated that the study variables are stationary at level I(0) and first difference I(1). Furthermore, the estimation results of the study model revealed a positive and statistically significant effect of both (the unemployment rate and economic growth) on the crime rate in Jordan. Conversely, a negative and statistically significant effect of the secondary school enrollment rate on the crime rate in Jordan was found.

The study recommended the establishment of a national emergency temporary employment program targeting high school and university graduates who have been unemployed for more than six months. This program should focus on public benefit projects (such as afforestation, infrastructure maintenance, and digital support for small enterprises). Such an initiative would immediately reduce the opportunity cost of crime, provide income and skills, and disrupt the extended periods of idle time that increase risks.

The Impact of the Juristic Characterization Change of the Letter of Guarantee on Contemporary Applications in Jordanian Islamic Banks

Amjad S. Lataifeh — 2026-09-30

This study aimed to demonstrate the impact of the change in the juristic characterization (takyeef fiqhi) of the letter of guarantee on contemporary applications in Jordanian Islamic banks.

The study adopted the inductive and analytical approach; it was divided into three sections covering the concepts and juristic characteristics of the letter of guarantee, its classification among jurists, and finally analyzing contemporary applied models in Jordan Islamic Bank and Islamic International Arab Bank.

The study found that the letter of guarantee remains a guarantee (kafalah) even if fully covered; therefore, it is prohibited to charge a fee for the guarantee process itself, while the bank is permitted to charge a commission for agency (wakalah) services in payment or to cover the actual administrative expenses for issuing the letter.

The study concludes that Jordanian Islamic banks follow a balanced approach that combines Shariah controls and practical needs by characterizing the letter as a legitimate guarantee supported by a paid agency, ensuring the compatibility of the approved models with the objectives of Shariah in protecting rights and facilitating contemporary financial transactions

The Impact of Digital Transformation on Business Sustainability: The Mediating Role of Organizational Innovation – an Applied Study on Small and Medium-Sized Industrial Companies in Jordan

Mohammad A. Alsarayrah — 2026-09-30

This study focused on how digital transformation can influence business sustainability and the role of organizational innovation in mediating this effect in small and medium-sized industrial enterprises in Jordan. The research problem emerges because of the lack of consistency between digital transformation initiative proliferation and the achieved degree of sustainability, which can be explained by insufficient organizational activity related to digital transformation. The research followed a descriptive-analytical design and used a questionnaire that was sent to a sample of 385 individuals. The analysis of data was performed with Smart PLS. The findings showed that there was a direct positive impact of digital transformation on organizational innovation and business sustainability, and that organizational innovation played a major mediating role. The research suggests increasing investments in digital transformation, switching to an organizational culture that promotes innovation, and incorporating sustainability objectives in strategic plans.

The Impact of ISA 265 Compliance on the External Auditor's Report: The Role of Management Response#

Muhammad Rahahle — 2026-09-30

This study aimed to investigate the impact of compliance with International Standard on Auditing (ISA) 265 on the external auditor's report, taking into account the management's response to the auditor's reports regarding deficiencies in internal controls. The study employed a descriptive and analytical approach. The study population consisted of all Jordanian certified public accountants, totaling 521 auditors. The study sample comprised 202 auditors. Descriptive analysis methods were used to characterize the study variables, and the path coefficient test was used to test the hypotheses.

The study concluded that the auditor's compliance with ISA 265 has an impact on the auditor's report, and that management's response to the auditor's reports regarding deficiencies in internal controls also has an impact on the report. There is also a high level of commitment from auditors to apply the standard, and a high level of responsiveness from management and the governance team to auditor reports regarding internal control deficiencies. The auditor's report includes all substantive issues and remedies related to internal control deficiencies and the nature of the management and governance team's response. The study recommends holding meetings between auditors, management, and governance officials to discuss the nature of internal control deficiencies that the auditor may discover as they arise. It also recommends that these departments continuously review their internal control systems to ensure the quality and effectiveness of internal controls, which will reduce the likelihood of encountering internal control deficiencies.

How AI Transforms Digital Marketing Success : A Strategic Framework for 2025 and Beyond Abstract

Mudaffar Almajali — 2026-09-30

As of 2025, Artificial Intelligence (AI) has evolved from an emerging technology into an essential foundation of modern digital marketing. This paper explores the diverse ways AI transforms digital marketing strategies to achieve remarkable success. It examines how AI tools and platforms are fundamentally changing marketing operations, including data analysis, personalization, operational automation, content creation, and performance measurement. By synthesizing findings from industry reports, academic literature, and real-world case studies, this analysis demonstrates that the strategic application of AI leads to significant improvements in marketing ROI, customer engagement, and operational efficiency.

The study proposes a practical framework that links key AI applications—such as predictive analytics, hyper-personalization, and process automation—to measurable marketing outcomes. It also addresses critical challenges and ethical considerations, including data privacy, algorithmic bias, and the necessity of human oversight, that accompany AI adoption. The paper concludes by offering a strategic roadmap for companies to build a robust, effective, and responsible AI marketing strategy, emphasizing the alignment of technology with business objectives, fostering a data-centric culture, and investing in human skills to navigate the evolving digital landscape.

The Cointegration Relationship Between Money Supply, Exchange Rate and Economic Growth In Iraq (2004-2020)

Hayel Alserhan — 2026-09-30

Objectives: The phenomenon of employee burnout is increasingly common as universities cope with ever-increasing traditional demands in conjunction with unprecedented digital transformation. This cross-sectional quantitative study explores the extent to which workload predicts burnout among university employees in Jordan while also exploring digital fatigue as a moderating variable within the workload and burnout relationship.

Methods: The study adopted a quantitative approach utilizing a cross-sectional survey to examine the relationships between workload, digital fatigue, and burnout. Data were gathered from 300 employees across three universities in Jordan, and the hypotheses were tested using SPSS and the PROCESS macro to assess the moderating role of digital fatigue.

Results: We found significant relationships between workload and employee burnout levels. Using correlation analysis and hierarchical regression, we found that employee workloads are positively correlated with employee burnout levels, as anticipated by Job Demands-Resources (JD-R) theory. Furthermore, we found that digital fatigue significantly exacerbates the impact of workload on employee burnout, suggesting that as an employee’s digital fatigue increases, so does their likelihood of experiencing some strain from working under a highly demanding workload.

Conclusions: Results from this research point toward the value of providing an opportunity for establishing Digital Wellness Programs as a means for providing workforce employees with an opportunity for establishing and sustaining professional boundaries. Finally, our research suggests implications for improving the efficiency and productivity of online and digitally literate workforces while reducing employee burnout.

The impact of team resilience on crisis management in relief organizations operating in Jordan

MAISOON Abo-Murad — 2026-09-30

This study aims to demonstrate the impact of team resilience on crisis management in relief organizations operating in Jordan. It focuses on four key dimensions of team resilience: qualification and training, organizational structure, communication quality, and crisis management in its three phases (pre-crisis, during-crisis, and post-crisis). The study employed a descriptive-analytical approach. The study population consisted of employees in local, foreign, and international relief organizations operating in Jordan. A purposive sample of 506 participants was selected, representing various job levels (employees, coordinators, supervisors, department heads, and managers). Data were collected using a validated questionnaire designed to measure the dimensions of team resilience and crisis management practices according to a five-point Likert scale. Data analysis was conducted using SPSS version 25. The results showed that the level of team resilience in relief organizations was moderate, tending towards high in the dimensions of qualification and training, organizational structure, and communication quality. The results also indicated that crisis management practices in the pre-crisis, during-crisis, and post-crisis phases were applied to an appropriate degree from the perspective of the participants. The statistical analyses of the sample also revealed strong and statistically significant correlations between the dimensions of team resilience and crisis management. Furthermore, the analysis showed a significant explanatory effect of qualification and training, organizational architecture, and communication quality in enhancing crisis management efficiency. Consequently, the main hypothesis and its sub-hypotheses, which denied the existence of an effect of these dimensions on crisis management, were rejected. The study recommends strengthening specialized qualification and training programs in crisis management for staff in relief organizations, redesigning organizational structures and procedures to enhance their flexibility and rapid response capabilities, and developing internal and external communication systems to ensure the accurate and rapid flow of information throughout the various stages of a crisis. The study also suggests future research addressing team resilience in other types of humanitarian organizations and expanding the study of mediating or modifying factors in the relationship between team resilience and crisis management effectiveness. This would contribute to building a comprehensive model for enhancing institutional preparedness and resilience in relief contexts.