From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence: Proceedings of EAMMIS 2022

Foreword
Preface
Acknowledgements
Contents
Innovation in the Digital Era
Innovation in Digital Era: Transforming Trucking Industry for Operational Efficiency Through Digital Transformation
	1 Introduction
	2 Literature
	3 Objectives
	4 Methodology
	5 Digital Transformation and Operational Efficiency: Result and Findings
	6 Discussion
	7 Recommendations
	8 Limitation
	References
A Sensible Solution to an Unintended Consequence of Relative Grading
	1 Introduction
	2 Literature Review
	3 Motivation Behind the Study
	4 Formulae to Address the Possible Consequences Due to Relative Grading
	5 Conclusion
	References
Modern Trends in the Visual Media Industry
	1 Introduction
	2 Problem Statement
	3 Study Questions
	4 Importance of Study
	5 Objectives
	6 Media Richness Theory
	7 Literature Review
	8 Conclusion and Results
	References
Electronic Advertising and Its Usage in Digital World
	1 Introduction
	2 Definition of Electronic Advertising
	3 Types of Electronic Ads
	4 Payment Methods for Online Ads
	5 Importance of Electronic Advertisements
	6 What Are the Different Types of Digital Advertising?
	7 The Best Social Networking Sites for Posting Electronic Ads
	8 The Most Important Advantages of Advertising on Social Networking Sites
	9 Electronic Advertising Objectives
	10 The Most Important Factors for the Success of Digital Advertising
	11 Disadvantages of Social Media Marketing
	12 Advantages of Electronic Advertising and Comparison with Traditional Advertising
	13 Conclusion
	References
Technology-Enhanced Learning Acceptance in Pakistani Primary Education
	1 Introduction
	2 Literature Review
		2.1 Technology and Education in Pakistan
		2.2 Knowledge Sharing
		2.3 Internet Accessibility
		2.4 TAM and ICT Acceptance in Primary Education
	3 Research Methodology
		3.1 Population and Sampling
		3.2 Questionnaire
		3.3 Convergent Validity and Construct Reliability
		3.4 Discriminant Validity
	4 Research Results
		4.1 Descriptive Analysis
		4.2 Coefficients of Determination R2
		4.3 Hypotheses Testing
	5 Discussions and Conclusion
		5.1 Limitations and Future Research
	References
Covid-19 Pandemic and Economic Growth in Jordan: Evidence from a Panel Cointegration Methodology
	1 Introduction
	2 Theories of Economic Growth
	3 Literature Review
	4 Data and Variables Definitions
	5 Methodology and Results Analysis
	6 Conclusions and Policy Implications
	References
Artificial Intelligence in Educational Examinations
	1 Introduction
	2 Benefits of Artificial Intelligence for Students
	3 Global Access to 24/7 Learning
	4 Benefits of Artificial Intelligence for Teachers
	5 Benefits of Artificial Intelligence for Teachers
	6 How Does AI Drive Innovation to Produce an Enhanced Learning Experience?
	7 The Importance of Artificial Intelligence Applications in Education
	8 The Most Important Initiatives Related to Artificial Intelligence in the Field of Education
	9 Advantages of Electronic Exams Using Artificial Intelligence Systems
	10 Monitoring Tools Using Artificial Intelligence
	11 Electronic Fraud and Artificial Intelligence
	12 Disadvantages of Artificial Intelligence Applications in Education
	13 Conclusion
	References
The Future of e-learning in the post-Corona Era in Arab World
	1 Introduction
	2 Basic Requirements for the Development of “Distance Education” After the Corona Crisis
	3 Effects of the Pandemic on the Education Sector
	4 The Use of Technology and Modern Methods of Teaching and Learning, and the Development of Academic Content in the post-Corona Period
	5 Future Trends that Will Form the Interface of Education and Educational Systems
	6 The Experiences of Arab Countries in Education During the Corona Period and Looking Forward to the Future
	7 Foreseeing the Future of Distance Education and e-learning After Corona
	8 Conclusion
	References
Predicting the Pre-release Success of a Web Series’ Season
	1 Introduction
		1.1 Motivation
	2 Related Work
	3 Data Collection and Analysis
		3.1 Social Factors
		3.2 Classical Factors
		3.3 Target Attribute
	4 Machine Learning Models Used
		4.1 Applying Pre-trained Sentiment Analysis Models
		4.2 Applying Classification Models on the Dataset
	5 Results and Observations
	6 Future Work and Conclusion
	References
Impact of Financial Technology (FinTech) in the Field of Accounting
	1 Introduction
		1.1 Objectives of the Research
	2 Review of Literature
	3 Research Methodology
	References
Study of Public Sentiment Using Social Media for Organic Foods in Pre-Covid and Post-Covid Times Worldwide
	1 Introduction
	2 Literature Review
	3 Research Methodology
	4 Results and Discussion
	5 Conclusion
	References
The Usage of Digital Media in Society
	1 Introduction
	2 Digital Media Concept
	3 The Concept of Digital Media is Based on Four Types
	4 Forms of Digital Media
	5 Digital Media Features
	6 Types of Digital Media
	7 Challenges Facing Digital Media
	8 Factors of the Emergence of Digital Media
	9 Articles and Blogs
	10 Social Media
	11 News and Literary Texts
	12 The Future of Digital Media
	13 Case Study: What Functions Can Digital Media Contribute to the Educational Process?
	14 Conclusion
	References
Knowledge Management Capabilities Excel the Long-Term Corporate Sustainable Development: A Literature Review
	1 Introduction
	2 Literature Review and Proposition Development
		2.1 Organizational Knowledge Management Capabilities for Corporate Sustainable Development
	3 Discussion and Conclusion
	References
Sustainable Technologies, Artificial Intelligence, and Internet of Ideas
Augmented Press and Robot Journalists Who Determines the Ethics of Journalistic Coverage?!
	1 Introduction
	2 Developing Platforms for Conversation
	3 Rehabilitation
	4 Conclusion
	References
An Initial Assessment of Sustainability Reporting Practices, Motives and Obstacles for Palestinian Corporations
	1 Introduction
	2 Background and Literature Review
	3 Methodology
		3.1 Population and Sample
		3.2 Research Instrument
		3.3 Data Analysis
	4 Results
		4.1 Sample Characteristics
		4.2 Sustainability Reporting and External Assurance Practices
		4.3 Motivations for Sustainability and Social Responsibility Reporting
		4.4 Obstacles of Sustainability and Social Responsibility Reporting
		4.5 Motivations and Barriers for External Assurance of Sustainability and Social Responsibility Report
	5 Conclusions
	References
Capital Structure, Performance, and the Moderating Role of Diversity of Products and Claims of Insurance Companies in Palestine
	1 Introduction
	2 Study Background
	3 Research Methodology
		3.1 Data
		3.2 Measurement of Variables
		3.3 Research Model
	4 Data Analysis
		4.1 Descriptive Statistics
		4.2 Correlation Analysis
	5 Estimation Results
	6 Conclusions
	Appendix 1: Research Sample (Yearly Data from 2010 to 2018)
	Appendix 2: Diagnostic Tests
	References
An Efficient Image Processing Mechanism to Split Graphical Content in Fog Environment to Minimise Packet Dropping and Error Rate
	1 Introduction
		1.1 Image Processing
		1.2 Fog Computing
		1.3 Fog Environment
		1.4 Image Processing Mechanism
	2 Related Works
	3 Problem Statement
	4 Proposed Work
		4.1 Proposed Architecture
		4.2 Algorithm for Proposed Work
		4.3 Proposed Flow of Work
	5 Result and Discussion
		5.1 Simulation for Packets Influenced by Hacking
		5.2 Simulation for Packet Dropping
		5.3 Simulation for Error Rate
	6 Conclusion
	7 Future Scope
	References
Meta-analysis of AI Research in Journalism: Challenges, Opportunities and Future Research Agenda for Arab Journalism
	1 Introduction
	2 Literature Review
	3 Research Methodology
		3.1 Our Research Questions Are
		3.2 Search Procedures
		3.3 Sample Characteristics
	4 Results
		4.1 Linguistics, Ethical and Professional Challenges: Some Arise, Others Decrease
		4.2 Future Agenda Research of AI in Arab Countries
	5 Conclusion
	References
YouTube: A Study from the Perspective of Digital Media
	1 Introduction
	2 YouTube Community
	3 Youtube Worldwide
	4 Second: How Interactive YouTube Is
		4.1 Youtuber Activity
	5 Third: The New YouTube TV
		5.1 YouTube Features and Challenges
		5.2 YouTube's Relationship with Youth and Society
		5.3 YouTube as a Media Tool
	6 Conclusion
	References:
The Use of Modern Technology in the Practice of Digital Public Relations
	1 Introduction
	2 The Importance of Online Public Relations
	3 Digital Public Relations Goals
	4 Planning in Digital Public Relations
	5 Public Relations and the Internet
	6 Internet Public Relations Challenges
	7 The Role of Technology and the Internet in Public Relations
	8 Advantages of Digital Public Relations
		8.1 The advantages of digital Public Relations Vary Greatly, According to Its Role and What It Contributes to Do, and Its Advantages Are
	9 The Use of Public Relations for Modern Technology in Dealing with the Masses of the Institution
		9.1 Relationships with Internal Audiences
		9.2 Relationships with External Audiences
		9.3 Internet Public Relations Challenges
		9.4 Digital Public Relations
		9.5 What is Digital Public Relations?
		9.6 Digital Public Relations Practice
		9.7 How to Create a Digital PR Strategy
		9.8 Step 1: Determine the Goal
		9.9 Step 2: Review Your Target Customers
		9.10 Step 3: Think About the Content and Research
		9.11 Step 4: Select Target Posts
		9.12 Step Five: Design the Strategy
		9.13 Step Six: Create Content
		9.14 Step 7: Communicate and Control
	10 Conclusion
	References
AAU Uses of Communication and Education Technology in Distance Learning During a Corona Pandemic-Presentation and Evaluation
	1 Introduction
	2 Review of Literature
	3 Methods
	4 Procedures and Measures Adopted by AAU to Apply Distance Learning
		4.1 Subscription to Distance Learning Platforms (MS-Teams) and Distance Lecturing Application (Zoom)
		4.2 Training Members of the Administrative and Academic Bodies on the use of the Platform
		4.3 Issue Users’ Guide to Help use (MS-Teams)
	5 Discussion
		5.1 Continuity of Education
		5.2 Effective Crisis Management
	6 Conclusion
	References
Healthy Living and New Media: A Review
	1 Introduction
	2 Methods
	3 Analysis and Discussion
	4 Conclusions
	References
Big Data Systems Architecture and Data Security Fundamentals—Case Study Approach for a Hospital in Singapore
	1 Introduction
	2 Background and Problem Statement
	3 Proposed Big Data Systems Architecture Strategy
		3.1 Section 1: Ingestion Tool (Flume vs Kafka)
		3.2 Section 2: Processing Tool (Hive vs Impala)
		3.3 Section 3: Analysis Tool (Mahout Vs MLLib)
		3.4 Section 4: Orchestration Tool (Oozie vs Azkaban)
	4 Introduction to Security Risk
	5 List of Security Risks Identified
	6 Discussion
		6.1 List of Security Controls/Measures that Address the Risks
		6.2 Access Control
		6.3 Model Developed
	7 Conclusion
	References
The Usage of Technology in Mass Communication and Its Applications
	1 Introduction
	2 Positive Effects of Information and Communication Technology
	3 Negative Effects of Information and Communication Technology
	4 Information Technology Jobs
	5 Fields of Use of Information and Communication Technology
	6 Education Field
	7 Technology and Methods of Journalistic Work
	8 Special Working Methods
	9 No Geographical Barriers
	10 What are the Benefits of Technology for Newspaper Owners and Communicators?
		10.1 Benefits of Technology for Newspaper Owners
	11 The Dangers of Modern Information and Communication Technology
	12 Conclusion
	References
The Need for Environmental Governance: A Literature Review Paper
	1 Introduction
	2 Literature Review
	3 Conclusion
	4 Recommendations
	References
Adoption Model of Mobile Technologies for Bahrain Bankers
	1 Introduction
	2 Literature Review
	3 Research Methodology
	4 Conclusion
	References
Cybersecurity, Artificial Intelligence, and Internet of Things
Is Artificial Intelligence the Ideal Partner for Blockchain and Crypto Currencies?
	1 Introduction
	2 Concepts and Definition
		2.1 Blockchain Definition
		2.2 Definition of Artificial Intelligence
	3 Combination of Blockchain and Artificial Intelligence
		3.1 Artificial Intelligence, a Massive Need for Data
		3.2 The Blockchain, a Factor in the Reliability of Artificial Intelligence
	4 Artificial Intelligence and Crypto Currencies
		4.1 Artificial Intelligence and Trading
		4.2 Artificial Intelligence and Transaction Security
	5 Conclusion
	References
Risk Management of Human Genome Editing: Ethical and Islamic Perspectives
	1 Introduction
	2 Research Objectives
	3 Research Problem
	4 Research Methodology
	5 Research Importance and Significance
	6 Literature Review
		6.1 Gene Editing and Risk Factors
		6.2 Risk Implications for Gene Editing
		6.3 Risk Management Strategies
		6.4 New Worlds and Long Tails
		6.5 Historical Evolution of Human Genome Editing
		6.6 Definition, Concept of Human Genome Editing
		6.7 How CRISPR-Cas9 System Works in Human Genome Editing
	7 Ethical Perspective on Editing Human Genome
		7.1 Concept of Ethical Values and Whether Binding
		7.2 Ethical Justifications for Disapproving Editing Human Genome
	8 Criticism of Human Genome Editing
	9 Sharia Position on Human Genome Editing
	10 Conclusion
	References
The Use of Artificial Intelligence in Combating Crimes in the UAE: Critical Review
	1 Introduction
	2 Literature Review
		2.1 Artificial Intelligence as Security
		2.2 Artificial Intelligence in the UAE
		2.3 Artificial Intelligence Security in the UAE
		2.4 UAE Predictive Police
	3 Discussion
	4 Conclusion and Future Research
	References
The Impact of Internet of Things on the Quality of Financial Reporting
	1 Introduction
	2 Literature Review
	3 Research Problem and Hypotheses
	4 Methodology
		4.1 Collinearity Test
		4.2 Hypotheses Testing
	5 Conclusion
	References
The Effect of Organizational Virtuousness on the Organizational Citizenship Behavior: Evidence from Jordanian Health Sector.
	1 Introduction
	2 Literature Review and Hypotheses Development
		2.1 Organizational Virtuousness
		2.2 Organizational Citizenship Behavior
		2.3 Organizational Virtuousness and Organizational Citizenship Behavior
	3 Methodology
	4 Data Analysis
	5 Discussion
	6 Managerial Issues
	7 Limitation and Future Research
	References
The Effect of Information Sensitivity and Usage on Consumer Privacy: The Case of Electronic Payment Systems
	1 Introduction
	2 Literature Review
		2.1 Information Sensitivity
		2.2 Information Usage
		2.3 Consumer Privacy
		2.4 The Relationship Between Information Sensitivity and Consumer Privacy
		2.5 The Relationship Between Information Usage and Consumer Privacy
		2.6 Research Model
	3 Research Methodology
		3.1 Study Population and Sampling
		3.2 Measurements
	4 Data Analysis and Results
		4.1 Descriptive Analysis (Statistics)
		4.2 Reliability Tests
		4.3 Validity Tests
		4.4 The Results of the Regression and Hypothesis Testing
	5 Discussion
	6 Conclusions
	References
Leveraging Artificial Intelligence for Enforcing Competition in the Digital Economy
	1 Introduction
		1.1 Research Gap
		1.2 Research Objective
		1.3 Research Methodology
	2 Artificial Intelligence and the Law
	3 Network Effects in the Digital Economy- Bane or Boon?
	4 Competition in an AI-Powered Economy
		4.1 The Need for Competition
		4.2 The Threat to Competition from AI
	5 Conclusion and Suggestions
	References
The Impact of Using Smart Algorithms and Blockchain Technology on the Profits' Quality in Saudi Financial Market
	1 Introduction
	2 The Problem of the Study
	3 Reasons and Motivations of the Research
	4 Literature Review and Hypothesis Development
		4.1 Smart Algorithms
		4.2 Blockchain Technology
		4.3 Quality of Profits
		4.4 Analysis of Previous Studies and Derivation of Hypotheses
	5 Study Methodology
		5.1 Study Population and Sample
		5.2 Description and Measurement of the Study Variables
	6 Hypothesis Tests and Analysis of Results
		6.1 Descriptive Statistics
		6.2 Analysis of the Correlation Between the Variables of the Study
		6.3 Results of the Study Model’s Validity Tests
		6.4 Results of the Study Hypotheses Test
	7 Results of the Study
	8 Recommendations
	References
A Broader Perspective on eXtensible Business Reporting Language (XBRL) in Earnings Management Research
	1 Introduction
	2 Literature Review
		2.1 eXtensible Business Reporting Language (XBRL)
		2.2 Earnings Management Practices (EM)
		2.3 XBRL and Earnings Management
	3 Discussion and Conclusion
	References
Internet of Ideas, Artificial Intelligence, and the Business Systems of the Future
E-commerce and Impact of COVID-19 on Consumer Behaviors Globally: A Review
	1 Introduction
	2 Research Methodology and Conceptual Framework
	3 Research Objectives
	4 Literature Review
		4.1 ASIA: A Reflective Dimension
		4.2 GULF COUNTRIES (GCC): A Reflective Dimension
		4.3 Europe: A Reflective Dimension
	5 Conclusion
	6 Recommendations
	References
Toward a Digital Sustainability Reporting Framework in Organizations in the Industry 5.0 Era: An Accounting Perspective
	1 Introduction
	2 From Financial Reporting to Digital Sustainability Reporting
	3 From Accounting Information System (AIS) and Financial Accounting ERP Module to Digital Sustainability Reporting Systems and Modules
	4 Current Applicable Framework for Sustainability Reporting
		4.1 Theory and Philosophy
		4.2 ESG Regulations
		4.3 Main Sustainability Standards
	5 Internal Control for Digital Sustainability Reporting
	6 Concluding Remarques and Digital Sustainability Reporting Framework
	References
The Impact of Hris Usage on Organizational Efficiency and Employee Performance: A Research in Higher Education Sector in Jordan
	1 Introduction
	2 Review of Literature and Theoretical Perspective
		2.1 HRIS Usage
		2.2 Employees Performance
		2.3 Organizational Efficiency
		2.4 Model of the Research
		2.5 Research Methodology
	3 Results of the Study
		3.1 Measurement Model: Reliability and Validity
		3.2 Discriminant Validity
		3.3 Structural Model and Hypotheses Testing
		3.4 Discussions
	References
Impact of Firm Characteristics on Related Party Transactions: Evidence from Listed Real Estate Companies of GCC
	1 Introduction
		1.1 Research Objective
	2 Literature Review
	3 Research Methodology
		3.1 Sample Selection and Scope
		3.2 Variables of the Study
		3.3 Study Model
		3.4 Data Sources and Analysis Software
	4 Data Analysis and Interpretation
		4.1 Model Testing
	5 Findings, Suggestions and Conclusions
	References
The Impact of Intellectual Capital on Performance of Service and Industrial Firms in Middle East
	1 Introduction
	2 Literature Review
		2.1 Intellectual Capital
		2.2 Theoretical Framework
		2.3 Conceptual Model and Hypothesis Development
	3 Research Methodology
		3.1 Population
		3.2 Variables Measurement
		3.3 Data and Data Sources
	4 Findings
	5 Discussion
	6 Conclusion
	References
Corporate Governance Characteristics and Firm Performance: Evidence from Bahraini Listed Financial Sector Companies
	1 Introduction
		1.1 Research Objectives
	2 Literature Review
	3 Methodology
	4 Data Analysis and Interpretation
	5 Conclusion
	6 Recommendations
	References
The Impact of Financial Performance on Firm’s Value During Covid-19 Pandemic for Companies Listed in the Palestine Exchange (2019–2020)
	1 Introduction
	2 Literature Review Hypotheses Development
	3 Research Methodology
		3.1 Data and Data Methods
	4 Results and Recommendations
		4.1 Multi-collinearity and Correlation Analysis
		4.2 Regression Analysis
	5 Conclusion
	References
The Essential Concept of Audit Quality and Earnings Management: A Conceptual Literature Review
	1 Introduction
	2 Literature Review and Theoretical Background
		2.1 Underpinning Theory
		2.2 Audit Quality
		2.3 Earnings Management
		2.4 Discretionary Accruals (DA)
		2.5 Cash Flow from Operations
		2.6 Net Income and Stock Price
		2.7 Par Value and Book Value
		2.8 Earnings Per Share and Dividend
	3 Conclusion
	References
The Effect of Cost Efficiency on Profitability and Value: Evidence from Jordanian Banks Sector
	1 Introduction
	2 Literature Review
		2.1 Cost Efficiency
		2.2 Size
		2.3 Inflation
		2.4 Growth Domestic Product
	3 Methodology
		3.1 Data Collection
		3.2 Method
	4 Results
	5 Conclusion
	References
Investigating the Influence of COVID-19 Pandemic on Global Currency Exchange
	1 Introduction
	2 Case Study
	3 Methodology
	4 Examining the Constancy of Correlation Constructing
	5 Network Analysis
	6 Discussion and Result
	7 Conclusion
	References
Intrinsic Factors Influencing the Accounting Information Systems’ Effectiveness in Jordanian Listed Companies
	1 Introduction
	2 Literature Revıew
		2.1 Accounting Information Systems
		2.2 Accounting Information Systems’ Effectiveness
		2.3 Staff Qualifications
		2.4 Data Quality
		2.5 Internal Control
		2.6 Company Size
	3 Research Model and Hypotheses
	4 Data Analysis and Findings
		4.1 The Validity and Reliability of the Measurements
		4.2 Descriptive Statistics
		4.3 Normality
		4.4 Multi-collinearity Test
		4.5 Hypotheses Testing
	5 Theoretical and Practical Implications
	6 Recommendations
	References
The Capabilities of Using Artificial Intelligence for Value-Added
	1 Introduction
	2 Literature Review
		2.1 Artificial Intelligence Usage on Business
		2.2 Previous Studies on VAT
		2.3 Artificial Intelligence Usage on VAT
	3 Conclusion
	References
The Effect of Social Responsibility Disclosure on the Economic Value Added
	1 Introduction
	2 Literature Review
	3 Methodology
		3.1 Study Population and Sample
		3.2 Measuring Study Variables
		3.3 Statistical Methods
	4 Statistical Analysis Results
		4.1 Data Validity Test
		4.2 Regression Analysis Results
	5 Findings and Recommendations
	References
What Do We Know About Forensic Accounting? A Literature Review
	1 Introduction
	2 What is Forensic Accounting?
	3 Forensic Accounting Scope: What do Forensic Accountants do?
	4 Desired Skills of Forensic Accountants
	5 Conclusion
	References
Differences in Managers vs. Audience Tone: UK FTSE 350 Earnings Conference Calls
	1 Introduction
	2 Background
	3 Research Methodology
		3.1 Sample Selection and Data Sources
		3.2 Variable Measurement
	4 Results
	5 Conclusion
	References
Artificial Intelligence and Its Impact on Accounting Systems
	1 Introduction
	2 Literature Review
		2.1 What is AI
		2.2 Beginning of AI
		2.3 Application of AI in Daily Life
	3 Application of AI in Accounting
		3.1 Application of Big 4 Companies
		3.2 Tasks that Can Be Replaced by AI
	4 Benefits of AI on Accounting
	5 Challenges of AI on Accounting
		5.1 Lack of Experience
		5.2 Algorithm Bias
		5.3 Data Privacy and Security
	6 AI Application in Malaysia
	7 Future of the Accounting Profession
	8 New Role of Accountants
	9 Future Research Area
	References
How Gender Affected the Acceptance of Remote Work for Accountants During Coronavirus Lockdown in Jordan
	1 Introduction
	2 Literature Review
		2.1 Accountants Remote Working During Coronavirus
		2.2 Gender and Technology Acceptance
	3 Theoretical Framework and Propositions Development
	4 Research Methodology
	5 Findings and Discussion
	References
The Modified Effect of Governance on the Planning Internal Audit Tasks in Achieving the Added Value of Transactions in Jordanian Service Companies
	1 Introduction
	2 Literature Review
	3 Study Methodology
		3.1 Study Sample and Population
		3.2 Study Variables
		3.3 The Statistical Methods Used
	4 Statistical Analysis Results
		4.1 Testing Validity of the Study Data
		4.2 Testing the Study Hypotheses
	5 Study Conclusions and Recommendations
	6 Study Limitations
	References
The Mediating Role of Strategic Planning in the Impact of Project Management Strategy on Firm Performance
	1 Introduction
	2 Literature Review
		2.1 Project Management Strategy
		2.2 Firm Performance
		2.3 Strategic Planning
		2.4 Theoretical Framework
	3 Methodology
		3.1 Study Design and Data Collection
		3.2 Study Population and Sample
		3.3 Results
	4 Discussion
	5 Conclusion
	References
Diffusing IT Competence with Business Analytics Enables Data-Driven Culture for Achieving Evidence-Based Managerial Decisions for Assuring Sustained Competitive Advantage: A Literature Survey
	1 Introduction
	2 Literature Review
	3 A Conceptual Framework with Three Propositions
	4 Discussion, Conclusion, Implications, and Future Research
	References
Accounting Information System and Islamic Banks’ Performance: An Empirical Study in the Kingdom of Bahrain
	1 Introduction
	2 Literature Review and Hypothesis Development
	3 Research Reliability
	4 Descriptive Statistics
	5 Regression Analysis
	6 Conclusion
	References
Transformation of Managerial Accounting Trends in the Era of Digitalization
	1 Introduction
	2 Literature Review
	3 Conclusion
	References
An Exploration into People’s Perception About the Future of Cryptocurrencies and its Impact on the Financial World: Evidence from an Emerging Market
	1 Introduction
	2 Literature Review and Hypotheses Development
	3 Methodology
	4 Data Analyses
	5 Frequency Analysis
	6 Descriptive Statistics and Correlation
	7 Regression Analysis
	8 Conclusion
	References
Knowledge Sharing Augments Healthcare Sector Performance in Bahrain
	1 Introduction
	2 Literature Review
	3 Research Methodology
	4 Conclusion
	References