Accounting information must be accumulated and summarized before it can be communicated and analysed. In this chapter, we will discuss the steps involved in the accounting cycle. We will emphasize the subject of adjusting entries. Throughout an accounting period, cash receipts and cash disbursements are recorded. At the end of the accounting period, adjusting entries are required so that revenues and expenses are reflected on the accrual basis of accounting. Adjusting entries are simply entries required to bring account balances up to date. The failure to record proper adjustments will cause errors on both the income statement and the balance sheet.

Accounting Information System

As a critical contribution to the social entrepreneurship literature, this paper first engages the concept of social entrepreneurship. Situating it within the distinctive context of charity and philanthropy, it provides structure and clarity. Next, it identifies related sources of social impact and value creation, positing social and economic value creation as potentially overlapping. It then provides comparative case studies focusing on Microsoft Corporation and Grameen Bank, to illustrate these issues relative to productive and social entrepreneurship. Recognized as highly successful innovative ventures, these two enterprises have had profound social impact on the world, even if that impact is derived from very different perspectives and motivations.

The social value of productive entrepreneurship

Modelling the acceptance of e-learning during the pandemic of COVID-19-A study of South Korea

Green technological innovation, green finance, and financial development and their role in green total factor productivity: Empirical insights from China

The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance

Sustainable learning and education (SLE) is a relatively new ideology based on sustainability principles and developed in response to the United Nations’ recently proclaimed Sustainable Development Goals (SDGs). As a result, technologies should be adopted to equip educational institutions with the tools necessary to attain SLE. Recently, the coronavirus (COVID-19) pandemic has affected educational systems globally, leading them to embrace more innovative technological methods to meet academic demands while maintaining SLE principles. Mobile learning apps (MLA) refers to using the unique capabilities of mobile apps to engage and collaborate towards establishing robust online learning. However, the effectiveness of MLA depends on learners’ acceptance. Therefore, the purpose of this study is to investigate the factors that could affect MLA acceptance. In order to analyze the collected data from 415 Jordanian students among schools and universities, structural equation modeling (SEM) was used. The empirical findings confirm that perceived usefulness and perceived ease of use are significantly influenced by self-efficacy and perceived compatibility. Furthermore, perceived usefulness is significantly influenced by perceived convenience and perceived ease of use. Additionally, perceived enjoyment significantly influences the behavioral intention to use MLA. On the other hand, perceived compatibility has no significant influence on perceived enjoyment. Finally, perceived ease of use, perceived usefulness, and perceived compatibility have no significant effect on behavioral intention to use MLA. This study addresses a critical research gap in the distance learning acceptance literature by proposing an exhaustive model in the post-COVID-19 era that can help to improve students’ performance and outcomes in Jordanian schools and universities.

/pdf/an-empirical-investigation-of-reasons-influencing-student-2m9uqevv.pdf

An Empirical Investigation of Reasons Influencing Student Acceptance and Rejection of Mobile Learning Apps Usage

This study investigates the impact of UAE's Green Credit Policy on the non-performing loan. One of the main pillars in the UAE green agenda 2015-2030 is the green finance that has been growing in high acceleration in the Gulf Cooperation Council (GCC) countries and the whole world. Consequently, the main objective of this study is to investigate in the financial risks that associated with green lending and whether an increasing in green lending will decrease the non-performing loans ratio (NPLR) of UAE banks, based on the period 2015-2020 dataset of 23 UAE's banks. To achieve this objective, we have used a regression technique that includes a two-stage least square regression analysis and random-effect regression analysis to test if the increase in green credit ratio can reduce the NPL ratio in a sample of UAE's banks. The current study can be considered the first empirical attempt that conducted on the banking sector in UAE, to discover the variables that might have a direct impact on the NPL ratio. The results reveal that the ratio of green loans has a negative impact on the NPL ratio, as much as the return of equity, while the quality of credit, inefficiency, and the bank size have a positive impact on NPL ratio. But as was not as expected, we found that the impact of solvency ratio has a negative significant on the NPL ratio. Finally, the current study introduces a new value to the current literature about the impact of green lending policies and provides a new perspective which supports the financial sustainability in UAE. 

https://link.springer.com/content/pdf/10.1007/s11356-021-18224-5.pdf

The impact of green lending on credit risk: evidence from UAE’s banks


Purpose
Recently, the increasing development of digital accounting systems has raised their effects on the quality of decision-making. Consequently, this research aims to evaluate the effects of digital accounting systems success factors on the advancement of decision-making quality in Jordanian banks.


Design/methodology/approach
The questionnaires were sent to 187 decision-makers who are actual users of digital accounting systems in Jordanian banks. A quantitative research approach was adopted to test the proposed research model based on the partial least squares-structural equation modeling method.


Findings
The empirical results of the current research revealed that data and information quality had a significant impact on the overall decision-making quality with the digital accounting systems, whereas system quality had an insignificant impact on it. The results empirical also confirmed that information quality has mediated the relationship between data and system quality and decision-making quality. Eventually, analytical decision-making culture has moderated the relationship between information quality and decision-making quality.


Originality/value
The current research will provide attractive implications and recommendations for practitioners, accounting managers and decision-makers about evaluating the effect of digital accounting systems on improving the decision-making quality in Jordanian banks.


The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model

In this research, we look at the antecedents of accounting information system (AIS) usage and their impact on the effectiveness of AIS. Therefore, drawing upon the resource-based view (RBV) and the...

The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size:

Purpose: This study explores the acceptance of protection technology, namely, exposure detection apps, in the context of the Covid-19 pandemic. Unlike other situations, the context of the pandemic is characterized by large levels of threat and fear which largely affect the human decision-making process. To identify such characteristics, this study investigates the acceptance of exposure detection apps from the perspective of protection motivation theory (PMT). It examines how the perceived risk of Covid-19, perceived fear of Covid-19, self-efficacy, response efficacy and protection motivation interact to predict the acceptance of exposure detection apps. Design/methodology/approach: Data were collected from 306 Jordanian participants, and structural equation modelling was used for data analysis. Findings: The results reveal that acceptance of these apps is triggered by the perceived risk of Covid-19, which increases the experienced level of fear. The latter then initiates a compelling desire or motivation to protect oneself by using the recommended adaptive response (exposure detection app). The results show that an increased level of self-efficacy and perceived efficacy of exposure detection apps also contribute to the development of protection motivation and later the intent to use exposure detection apps. Originality/value: This study contributes to the technology acceptance domain by developing a context-driven model of the key characteristics of pandemics that lead to different patterns of technology acceptance. The key components in designing effective marketing campaigns to prompt the use of exposures detection apps are discussed. © 2021, Emerald Publishing Limited.

Manaf Al-Okaily

Papers

An Empirical Investigation of Reasons Influencing Student Acceptance and Rejection of Mobile Learning Apps Usage

The impact of green lending on credit risk: evidence from UAE’s banks

The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model

The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size:

Acceptance of protection technology in a time of fear: the case of Covid-19 exposure detection apps