Predictive value of accruals and the moderating role of company size: Empirical evidence from Jordan

Performance management (PM) is a common practice used by organizations to assess and manage employees’ work. Much of PM research is closely related to management practices. Corporations in the public and nonprofit sector continuously develop PM programs to ensure the sustainability of their organizations.
The study aims to analyze the impact of strategic human resources planning on the organizational performance of Jordanian public shareholding companies for senior management and functional unit managers (human resources, marketing, finance, and accounting). The researchers surveyed all the public shareholding companies registered with the Jordan Securities Commission (JSC) in 2019, wherein they found that only 60 companies applied strategic planning and human resources planning (HRP) together. Two hundred and twenty questionnaires were distributed in 52 companies surveyed, and 203 were adopted for statistical analysis. Several statistical methods were used, most notably the multiple regression analysis. The researchers found out a statistically significant impact of the strategic human resources planning (integration of HRP and strategic planning; strategic participation) on organizational performance. The results showed that adopting the strategic HRP dimensions leads to an increase in an organization’s overall productivity, employee satisfaction and reputation, as well as reduced operating costs. HR managers must understand the effectiveness of strategically designed HR practices across functions.

The hotel industry is critical in developing the economy. Moreover, it is the largest and most rapidly growing industry in Jordan. Employee satisfaction is a crucial element for the success of any organization, particularly in the hotel industry. Therefore, this study aims to examine the influence of human resource management (HRM) practices since these constructs could influence different outcomes at the workplace, such as employee satisfaction, service quality, and employee service behavior in the hotel industry. The study has undertaken five primary HRM practices – recruitment, capability, compensation, performance appraisal, and training and development (T&D) – to measure their impact on employee satisfaction, service quality, and employee service behavior. Data were collected from 290 employees and 290 customers of Jordan’s hotels across all categories in the four main tourist attractions: Amman, Petra, Aqaba, and the Dead Sea. A quantitative approach was employed using various statistical tools such as mean, tabulation of data, correlation, and ANOVA by SPSS software. The results indicated that HRM practices positively affect service quality, employee service behavior, and employee satisfaction. It was also found that when employees in Jordan’s hotel industry demonstrate excellent service behavior, the customer perceptions of service quality increase. Finally, effective human resource management strategy systematically organizes all individual human resource management measures to directly influence employee satisfaction, service behavior, and service quality in a way that leads hotels to achieve organizational success.

This paper studies the use of mobile banking in Jordan and the factors affecting its adoption through the Technology Acceptance Model (TAM). It examines user behavior across new banking technologies and resistance to adoption, focusing on factors such as perceived ease of use, usefulness, cost, social influence, and trust. The study employed convenience sampling because of privacy restrictions and the lack of a reliable customer database. 498 individuals completed a structured questionnaire, and 437 of them provided valid answers (87.8%). Using a 5-point Likert scale, the questionnaire evaluated demographic information and opinions about the adoption of mobile banking. The responses were analyzed using SmartPLS software. The results reveal that perceived usefulness is a key predictor of the willingness of the Jordanian population to adopt mobile banking. Perceived risk also positively impacts mobile banking usage, while perceived ease of use presents a moderate but significant barrier to adoption. Perceived ease of use also has a significant influence on perceived usefulness, which mediates its effect on adoption. While social influence plays an important role in adopting mobile banking services, trust does not directly affect the intention to use these services.