Prelims

Technological Horizons

Technological Innovation and Sustainability for Business Competitive Advantage

Series Editors: Allam Hamdan and Reem Khamis

Innovation and sustainability are broad terms that describe many interdisciplinary sciences – business success and competitiveness may not be separated from social and cultural aspects that interfere with any future development prospects. Research in across areas would provide a better understanding of international experiences, bridging the gap between developing and developed nations. This series promotes new visions for business research prospects that work in favor of innovation and sustainability in terms of governance, environment, and ethics.

Technological Innovation and Sustainability for Business Competitive Advantage highlights business problems faced by institutions in a scientific way, finding possible practical solutions. Contributing to setting and improving business theories and practices and encouraging scientific research in technological innovation and sustainability, volumes activate dialogue between academics, practitioners, and individuals and provide recommendations to improve institutions.

Technological Innovations for Business, Education and Sustainability

Edited by Allam Hamdan

The Tech-Driven Future: Navigating Sustainability in the Digital Age

Edited by Jaheer Muthkar K.P., Berenika Byczek, Felix Claudio Julca-Guerrero and Roger Pedro Norabuena-Figueroa

The Role of Artificial Intelligence Applications in Business

Edited by Ra'ed Masa'deh

Ethical Standards for Technological and Business Education Sustainability

Edited by Esra Saleh AlDhaen, Vishanth Weerakkody, David Gallear and Weifeng Chen

Technological Horizons: Technological Skills and Knowledge for Practitioners within Business Environment

Edited by

Hashem Alshurafat

The Hashemite University, Jordan

And

Claire Beattie

Lincoln University, New Zealand

United Kingdom – North America – Japan – India – Malaysia – China

Emerald Publishing Limited

Emerald Publishing, Floor 5, Northspring, 21-23 Wellington Street, Leeds LS1 4DL

First edition 2025

Editorial matter and selection © 2025 Hashem Alshurafat and Claire Beattie.

Individual chapters © 2025 The Authors.

Published under exclusive licence by Emerald Publishing Limited.

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No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters' suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-83662-365-6 (Print)

ISBN: 978-1-83662-364-9 (Online)

ISBN: 978-1-83662-366-3 (Epub)

Hashem Alshurafat is an Assistant Professor in Accounting and the Deputy Dean Associate at Hashemite University. He earned his PhD in Accounting from the University of Southern Queensland, Australia. He is an editor and a reviewer of many scholarly journals and a keynote speaker at many international conferences. He is a guest editor of special issue on forensic accounting/Journal of Financial Reporting and Accounting, Emerald, and a book editor in Springer Nature. His research is currently focused on forensic accounting, technology adoption in accounting, and accounting education. He has research papers published in academic journals and conferences indexed under Scopus and ISI. Dr Hashem has won multiple global awards including Outstanding Reviewer in the 2023 Emerald Literati Awards, selected by the editorial team of Journal of Business and Socio-economic Development.

Claire Beattie primarily researches in the field of management accounting and has successfully published articles on performance measurement, sustainability, and management accounting education. She has also conducted and published research in corporate governance and forensic accounting. She enjoys working in research teams where each individual member brings different areas of specialty and expertise to the project. She has successfully contributed to funded projects in the areas of agribusiness, professional attributes and competencies, and financial literacy. She utilizes qualitative research methodologies and seek to explore how accounting practice impacts and is impacted by organizational activities. She is particularly interested in the use of case study research to enhance our understanding of the social role of accounting. Her research has typically been conducted in public sector organizations. Claire was the joint recipient of a 2020 Emerald Literati Award for Outstanding Paper.

Hanadi L. Abu Laila, PhD in Business Administration, works as the Head of Tourism and Hospitality Management Department at Arab University College of Technology – Amman. She is interested in crises management.

Ahmad Samed Al-Adwan is a distinguished Academic and Researcher in the field of Information Systems, currently serving as a Professor at the Department of Business Technology, Business School, Al-Ahliyya Amman University in Jordan. Prof Al-Adwan holds a PhD in Management Information Systems Studies/E-business and an MSc in Information Technology Management from the University of Wales in the United Kingdom. Also, he is a member of many international affiliations. He has actively engaged with fellow researchers and academics in various academic and professional activities, sharing his insights and knowledge to help advance the field of information systems. Furthermore, Prof Al-Adwan has authored and published many research articles in several reputed international journals such as Government Information Quarterly, Technology in Society, Education and Information Technologies, and Information Development. His research interests include computer human interaction, technology adoption, e-commerce, educational technology, and e-government, among others.

Mohammad Al Khasaawneh is a Professor in the Department of E-Marketing and Social Media at the Princess Sumaya University for Technology, Jordan. He is also the former head of the E-marketing and Social Media Department at Princess Sumaya University for Technology. He earned his Bachelor's in Accounting from Yarmouk University, Jordan, followed by a Master of Business Administration in Marketing from Coventry University, UK, and a PhD in E-Marketing from Griffith University, Australia. His research has been published in several international journals such as Journal of Internet Commerce, the International Journal of Internet Marketing and Advertising, the International Journal of Electronic Marketing and Retailing, the International Journal of Business Excellence, International Journal of Technology Marketing, and International Journal of Business Information Systems. His research interests include internet advertising, entrepreneurship, search engine advertising, social media marketing, viral marketing, mobile marketing, mobile banking, consumer behavior, and corporate social responsibility.

Mamdouh Al-Sorour is an Associate Professor of education at Al al-Bayt University. He has many scholarly articles published in high-ranked academic journals.

Rasha A. Almadhoun, Master’s in Business Administration, works as the Head of Registration Exam Division at Arab University College – Amman. Interested in Strategic Management.

Mohammed Alrousan is an Associate Professor of E-Marketing and Social Media at Princess Sumaya University for Technology (PSUT). His research focuses on technological innovation in e-business, digital marketing and social media, cloud computing, and project management. Dr Alrousan's research work has been published in distinguished academic journals including International Journal of Business Information Systems, Journal of Theoretical and Applied Electronic Commerce Research, International Journal of Management Practice, International Journal of E-Business Research, and Interactive Technology for Smart Education. Before joining PSUT, he received his PhD in e-business from Cardiff Metropolitan University then started his teaching career as an Assistant Professor at the Department of E-Business in Al-Ahliyya Amman University. Dr Alrousan currently teaches the following courses: Search Engine Marketing, Introduction to E-Marketing, Web Design, Fundamentals of Graphic Design for Business and Field Training.

Khaled Alshaketheep is an Assistant Professor of Digital Marketing and Social Media. Dr Alshaketheep’s research area includes digital marketing, e-retail and consumer behavior, particularly, 3D virtual models and their impact on consumer behavior within the online retailer context. Furthermore, Dr Alshaketheep’s research area is focused on social media, particularly, customer brand engagement, online community engagement. Dr Alshaketheep’s publications appeared in reputable journals.

Esraa Abdullah Alsharafat is a Master’s student at Al al-Bayt University. She has a Bachelor’s degree in History from Al al-Bayt University.

Husam Ananzeh is currently an Assistant Professor at the Department of Accounting, Irbid National University, Jordan. He obtained his PhD in Accounting at the University of Western Sydney, Australia, in 2021. His first degree was in Accounting in 2012 from Balqa Applied University, Jordan. He also obtained his Master of Accounting in 2015 from Al al-Bayt University, Jordan. His areas of interests are corporate social responsibility, financial disclosure, corporate donations, ownership structure, and forensic accounting.

Bara Asfour, a distinguished researcher in Business Administration, earned his PhD from Arab American University in 2023. With a passion for organizational behavior and human resources, his groundbreaking research focuses on the intersection of leadership, corporate culture, and sustainable business practices. As a published author and sought-after speaker, Dr Asfour's work has left an indelible mark on the field, contributing valuable insights to the ever-evolving landscape of business strategy. His commitment to bridging academia and industry has established him as a thought leader, shaping the future of business administration.

Haya Z. Awawdeh, PhD in Business Administration, works as an Associate Professor in Entrepreneurship Department at Irbid National University – Amman. She is interested in entrepreneurship.

Heba Z. Awawdeh, PhD in Business Administration, works as an Associate Professor in Supply Chain Management Department at Luminos Technical University College – Amman. She is interested in digital supply chain management.

Arafat Deeb is a dedicated researcher at Sultan Zainal Abidin University, Malaysia, within the Department of Business. His expertise lies in sustainable marketing practices, focusing on the strategic incorporation of Artificial Intelligence to enhance corporate profitability.

Anan Deek is a PhDc in International Political Economy. The researcher’s interests focus on political economy, models of excellence and quality, developing economy, and digital transformation management. Finally, conducting studies on the impact of the economy on quality of life and achieving sustainable development standards, political tensions and their impact on the global economy, the impact of digital transformation on the global economy, and how to benefit from it in the economies of third world countries and develop their economies.

Aseel A. Hatamleh holds a Master's degree in Human Resources Management. She is currently studying for a doctorate in management. She is interested in quality and human resources.

Rasha Istaiteyeh is an Associate Professor of Economics at the Business School of The Hashemite University (HU). She serves as an Affiliate Researcher at the Institute for the Study of International Migration (ISIM) at Georgetown University in the United States and is a Faculty Associate at the Center for Social Development (CSD) at Washington University in St Louis, USA. She is an active Associate Member of Catalyst2030.

Amin Khalifeh is an Assistant Professor in the Department of E-Marketing, Business School, at Al-Zaytoonah University of Jordan. He has 19 years of multifunctional experience within the United Kingdom and the Middle East. He earned his Bachelor's degree in Information Systems and Computer Science from Jordan University of Science and Technology, Jordan, followed by a Master of Science in Engineering and Management from Coventry University, UK, and a PhD in Advances in Business Management from The University of Bolton, UK. His research has been published in reputed international journals (Q1) such as the Journal of Management Development, Sustainability, and the International Journal of Managing Projects in Business. His research interests include sustainability, project management, project success, E-marketing, E-learning, the Internet of Things (IoT), Artificial Intelligence (AI), entrepreneurship, and software engineering.

Belal Mathani is a distinguished Academic with a PhD in Business Administration/Marketing from Omdurman Islamic University, a Master's from the Arab Academy for Banking and Financial Sciences, and a Bachelor's from Juba University. Currently an Associate Professor at Ajloun National University, he has served in various roles including an Assistant Dean and an Assistant Professor in both undergraduate and graduate programs. His professional activities encompass heading the Business Administration Department, chairing strategic planning committees, and being a member of several academic boards and committees. Additionally, he has contributed as a journal referee for the Jerash University Research Journal and the European Scientific Journal.

Fandi Omeish is an Assistant Professor at E-Marketing and Social Media Department, received his PhD from a top-ranked university in the world (Peking University) and Master's degree in International Marketing Strategies from Hasselt University in Belgium. His research focuses on tourism marketing and digital marketing. Before joining PSUT, he was a Marketing and Public Relations Director for the American University of Madaba and a Marketing Lecturer, providing the stepping stones of marketing for students. Moreover, he has practical experience in an international advertising agency.

Ibrahim M. Siam is a Director of Innovation and Creativity Center at Irbid National University – Amman. He published a lot of papers in innovation interested in innovation and entrepreneurship.

Walid Zakaria Siam is a Professor of Accounting at the Business School of the Hashemite University. He was the former Dean of the Hashemite University Business School. He has many scholarly articles published in high-ranked academic journals.

Lilana Sukkari is a doctoral researcher at Otto von Guericke University Magdeburg in the area of economics and sustainability and a previous researcher at the University of Jordan. She is a co-author in several published articles and a reviewer in several academic peer-reviewed journals.

Omar Zraqat is a senior researcher and a professional practitioner with diverse expertise in accounting, auditing, governance, ownership structure, social responsibility, and strategic planning. He currently holds the position of Vice Dean of the Faculty of Business at Jerash University. Before his current position, Dr Zraqat held several senior leadership positions in academic and business fields. He was a faculty member in the Accounting Department at the International Islamic Sciences University and served as the chief consultant for strategic planning and accreditation at Jerash University. In addition, he provided consulting services to develop programs and governance structures at several business schools and companies in Jordan and the region. Dr Zraqat has rich academic leadership experience, having taught at several universities and served on the editorial boards of international peer-reviewed journals. Through a research focus on auditing, audit quality, corporate governance, and corporate social responsibility.

The book is a collaborative effort among esteemed contributors, who bring a wealth of expertise to explore technology across accounting realms. The book chapters are encapsulating a holistic view of technological horizon for practitioners in the business environment. The purpose of Technological Horizons is rooted within the emerging markets context.

The book focuses on the essential technological skills and knowledge required for modern practitioners in the business environment, emphasizing the evolving landscape of financial literacy and digital transformation. It begins with a study on how financial literacy fosters innovative thinking among students, followed by an analysis of the impact of digital entrepreneurship on strategic vigilance in five-star hotels in Jordan. The relationship between transformational leadership and job satisfaction is explored, highlighting the mediating role of knowledge sharing. The chapters also examine governance for environmental sustainability through the lens of internal control, environmental accounting, and auditing. Further, the pioneering role of digital transformation in advancing the accounting profession in Jordan is discussed, alongside an investigation into how top-management remuneration influences charitable contributions of nonfinancial companies. Each chapter provides valuable insights into the integration of technological advancements and strategic practices in accounting and auditing.

As editors, we extend our sincere gratitude to the contributors for their scholarly contributions and to the readers for joining us on this intellectual journey. May this book serve as an inspiration, guiding us toward a future where technology converge harmoniously for the betterment of accounting, auditing, and internal control professions.

The editors

Hashem Alshurafat

Claire Beattie