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

PurposeThe purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.Design/methodology/approachTo test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).FindingsOut of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.Originality/valueThis study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.

Toward an integrated model for the antecedents and consequences of AIS usage at the organizational level

This study examines the usage of eTax systems using the unified theory of acceptance and use of technology (UTAUT) as a theoretical base. A quantitative methodology using partial least squares-structural equation modelling (PLS-SEM) was used to test the study model against data collected from 209 taxpayers who completed the research questionnaire. The outcomes of this study manifest necessary theoretical extension of the UTAUT model and practical contributions during the pandemic of COVID-19. The findings of this study reveal that the behavioral intention to use eTax systems is highly influenced by performance expectancy, effort expectancy, social influence, social isolation, and anxiety about technology. Similarly, the behavioral intention of eTax systems and anxiety of COVID-19 infection demonstrate a substantial association with the actual usage of eTax systems. Interestingly, the study's findings also show that the anxiety of COVID-19 infection moderates the association bounded by usage intention and actual use of eTax systems.

Factors Influencing the Decision to Utilize eTax Systems During the COVID-19 Pandemic: The Moderating Role of Anxiety of COVID-19 Infection

This study evaluated the relationships among variables in electronic customer relationship management (e-CRM) success. The purpose of this paper is to examine the effect of technological readiness, privacy, COVID-19, customer pressure, trust, level of service quality, and customer satisfaction. Quantitative research methods were applied in examining the causal associations among the primary variables of the study. We used a sample approach called purposive sampling. Data was obtained from 390 completed questionnaires collected from employees, who took part in CRM technology activities, working in Jordanian firms. Data was analyzed via AMOS software version 22, and hypotheses were examined by applying structural equation modelling (SEM). Results revealed that technological readiness, COVID-19, customer pressure, and customer satisfactions had a positive effect on e-CRM success system. Moreover, the study showed that technological readiness, privacy, and level of service quality positively affected customer satisfaction. Additionally, the mediation of customer satisfaction on the association between trust and success of e-CRM system, and also between level of service quality and e-CRM system success, was demonstrated. Practical implications: In practice, this study can help managers and practitioners in implementing e-CRM systems. Moreover, it can drive further empirical studies on the relations among technological readiness, privacy, COVID-19, customer pressure, trust, and level of service quality, besides customer satisfaction. Only few studies had looked into the variables in the success of e-CRM system, in emerging industries of developing countries, specifically, among technological readiness, privacy, COVID-19, customer pressure, trust, level of service quality, and customer satisfaction. These gaps were addressed in this study. The current model is also relatively constrained, so it may be expanded in further studies. For instance, the construct of culture might be incorporated to the model to make it more thorough in its examination of the topic at issue.

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Evaluating Electronic Customer Relationship Management System Success: The Mediating Role of Customer Satisfaction

Cashless payment systems (CPS), known as mobile payment systems is one of the most promising systems that has emerged in recent times and could prove to have important value to promote digital financial inclusion targets. Even though the huge advantages of these systems, their acceptance by users’ is still limited and insufficient in some developing countries as Jordan. Therefore, this study has examined the variables that determine acceptance of cashless payment systems in the Jordanian context. This study proposes a research model based on Technology Acceptance Model (TAM). The result has confirmed the proposed hypotheses that behavioural intention to use the cashless payment system is significantly and positively influenced by perceived usefulness. Meanwhile, the effect of perceived ease of use was not supported. Finally, the research has some practical implications for banks via services offered to their customers to manage their daily activities and make payment transactions easily without any physical interaction with banks staff. 

Determinants of the Cashless Payment Systems Acceptance in Developing Countries: Evidence from Jordanian Public Sector Employees

The aim of current study is to investigate the impact of information technology governance on the online banking used by Bharani banks during 2020. The results indicates that the total level of applying online banking was 87% and the information technology was 82% and there is a significant and positive relationship between both. The study recommended that the banks must incorporate more online services and use the financial technology which can be considered as an advanced model of online banking. 

Manaf Al-Okaily

Papers

Toward an integrated model for the antecedents and consequences of AIS usage at the organizational level

Factors Influencing the Decision to Utilize eTax Systems During the COVID-19 Pandemic: The Moderating Role of Anxiety of COVID-19 Infection

Evaluating Electronic Customer Relationship Management System Success: The Mediating Role of Customer Satisfaction

Determinants of the Cashless Payment Systems Acceptance in Developing Countries: Evidence from Jordanian Public Sector Employees

Information Technology Governance and Online Banking in Bahrain