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This paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN).

This study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs.

The empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage.

This study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries.

The results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS.

Government policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development.

This research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.

This research aims to determine the effect of marketing literacy on the success of entrepreneurial projects (EPS) in Palestine.

To attain the study’s purpose, the researchers employed the questionnaire, which was applied to a random sample of 298 individuals from the owners of entrepreneurial projects in Palestine. The data were analyzed and tested using SmartPls 4 software.

The study reached a set of results, including that the level of marketing literacy among owners of small businesses in the Gaza Strip was significantly higher for customer service (CS), management style (MS), technology (T) and customer retention (CR). In particular, the results implied that CS, MS, T and CR significantly and positively affect EPS.

This research would help the start-ups in Palestine spread marketing literacy among the workers in entrepreneurial projects.

Today, most countries tend to support entrepreneurs and owners of creative ideas and entrepreneurial projects through various programs. To the best of the authors'' knowledge, this research is distinguished by its modernity and scarcity in the Arab world, particularly in Palestine. Thus, it would help raise awareness of marketing literacy among owners of entrepreneurial projects and provide empirical evidence of success for those who are about to establish an entrepreneurial project.

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

Although understanding how different resources are interconnected within firms is important, there are few studies that have focused on this area. This study aims to explore the unique and interactive effects of technical lean practices (TLPs) and human lean practices (TLPs) on the operational performance (OP) of manufacturing SMEs in Yemen, a less developed country (LDC).

Depending on data collected from 318 manufacturing SMEs in Yemen, the relationships in the proposed model were tested using hierarchical regression analysis via PROCESS Macro V. 3.5 in SPSS.

The results show that both TLPs and HLPs have unique effects on OP of SMEs. More importantly, both TLPs and HLPs have synergistic effects on OP.

The study would be of interest to Lean practitioners, as the results of this study can be used in firms to put a focus on how TLPs and HLPs have to interact when it comes to the successful implementation of lean manufacturing (LM).

Although research interest in LM is increasing, the interactive effects of TLPs and HLPs remain to be understood. This study provides an initial empirical evidence for performance outcomes from the interaction between TLPs and HLPs of SMEs in LDCs such as Yemen. Most of the previous studies on lean practices have focused on SMEs in developed countries, which may not fully apply to LDCs such as Yemen. This is helpful for SMEs' managers in the context of LDCs to understand how TLPs can further improve OP when interacting with HLPs.

This paper aims to explore how lean manufacturing practices (LMPs) predict sustainable performance (SP) in the context of manufacturing small and medium-sized enterprises (SMEs) in less developed countries, like Yemen. In particular, it investigates the mediating effect of corporate social responsibility (CSR) under different levels of competitive intensity (CI).

Hierarchical regression analysis was used to analyze data gathered from a survey of 259 Yemeni manufacturing SMEs.

The findings confirm that LMPs affect CSR, which in turn affects SP. This study also confirms that LMPs have a positive indirect effect on SP through CSR, which diminished in the presence of CI.

This study provides useful insights for policymakers and firms’ managers, who are anticipated to show a higher commitment to CSR in their firms when adopting LMPs to enhance their firms’ SP, especially under a low level of CI.

This paper contributes to expanding knowledge on the effect of LMPs on SP through CSR constrained by the level of CI.

This study aims to explore the unique and synergistic effects of green human resource management (GHRM) and corporate environmental ethics (CEE) on the environmental performance (EP) of manufacturing small and medium-sized enterprises (SMEs) in Yemen, a less developed country (LDC).

Through a cross-sectional survey design, data were collected from 262 manufacturing SMEs in Yemen and analyzed using “hierarchical regression analysis” via PROCESS Macro.

The empirical results showed that GHRM and CEE positively affect EP and, more importantly, that CEE and GHRM have a synergistic effect on EP.

This study makes a theoretical contribution by integrating GHRM, CEE and EP into a single framework, taking into account the perspectives of the resource-based view and the ethical theory of organizing. The results corroborate the unique and synergistic effects of GHRM and CEE on EP of SMEs in the manufacturing sector.

The results of this study offer valuable insights for SME managers/decision-makers, who are anticipated to become more interested in integrating environmental ethics into their companies. This has implications that with the consideration of CEE, SMEs can benefit from GHRM practices to improve their EP.

The study highlights the positive economic and social impact of SMEs adopting eco-friendly practices like GRHM. In today’s economy, it is not sufficient to simply strive for economic growth. It is possible for SMEs to achieve well-rounded performance by implementing the recommended framework that emphasizes the importance of social and environmental well-being.

This study advances the existing work on the impact of GHRM on EP by demonstrating the crucial role of CEE in predicting EP of manufacturing SMEs in LDCs like Yemen. Previous research on GHRM has mainly been conducted on SMEs in developed nations, which may not be entirely applicable to LDCs. It is crucial to understand this aspect in the context of LDCs so that SMEs can adopt environmental practices effectively in the future: how SMEs conserve the environment through their environmental practices.

The purpose of this study is to investigate the determinants that likely influence the intention of using digital payment systems such as the Jordan Mobile Payment (JoMoPay) system among public sector employees in Jordan. To achieve the purpose of the current study, the authors developed a new research model based on the extended unified theory of acceptance and use of technology (UTAUT2), with one of Hofstede’s cross-cultural dimension scales [uncertainty avoidance (UA)] to provide a further understanding of the JoMoPay system acceptance in Jordan.

A partial least squares-structural equation modeling approach was used to analyze the data collected by self-administration from the 270 employees working in the Jordanian public sector located in Amman city, the capital city of Jordan. Because most main public sectors are located in Amman and because of the cost and time considerations, the current study applied a non-probability sampling with the purposive sampling technique.

The empirical results reveal that the evident drivers of behavioral intention to use the JoMoPay system are significantly and positively influenced by social influence, UA, performance expectancy, price value and effort expectancy; therefore, the H1, H2, H3, H5 and H6 were supported. Conversely, the results show no significant relationship between facilitating conditions and the behavioral intention to use the JoMoPay system, and hence, the related hypothesis (H4) was not supported.

The results of this study provide beneficial information to the Central Bank of Jordan and other service providers in Jordan about employee intentions to adopt JoMoPay system and increase decision-makers’ knowledge on factors that have an important impact in UTAUT2 model.

The results of this study enable policymakers to understand the important factors that will enhance savings, investments and living standards, create job opportunities as well as reduce the poverty, the paper money printing cost, risks of money transportation cost and the risk of human errors.

The outcomes obtained will help both practitioners and researchers elucidate and understand the situation of digital payment systems acceptance among Jordanian public sector employees, as well as help them formulate plans to expedite the adoption process of digital payment systems in the case of UA.