Factors Affecting Employees Use and Acceptance of Remote Working During the COVID-19 Pandemic: Evidence From the Jordanian Insurance Sector.

Remote working during the COVID-19 pandemic comes as an "enforced experiment," where companies and individuals have turned to work from home to preserve business continuity. Drawing on a theoretical framework that integrates the Theory of Reasoned Action (TRA), Social Capital Theory (SCT), and Technology Acceptance Model (TAM), this research uses a sample of 134 survey responses to assess the factors affecting the acceptance and use of remote work during the COVID-19 pandemic among workers of the insurance industry in Jordan. The results suggest that social trust, perceived usefulness, and perceived ease of use can help elevate employee's acceptance and use of remote work, whereas social norms have no significant effect. Considering these results, we further discuss implications and recommendations for the insurance sector.

Dataset for integration of sustainability education into the accounting curricula of tertiary education institutions in Jordan.

This paper presents a survey data to understand the perceptions of relevant stakeholders in Jordan about the integration of sustainability education into the accounting curricula of tertiary education institutions in the country. Pursuant to this aim, the Stakeholder Theory is adopted as the underpinning theory in the study. The study developed a questionnaire survey based on prior literature for gathering data regarding 5 elements of sustainability education integration into accounting curricula in the context of Jordan, with the elements being; (1) the potential role of sustainability accounting education (SAE), (2) potential SAE usefulness, (3) suitability of SAE in tackling the objectives of the higher education institutions in Jordan, (4) the most applicable methods of SAE integration and (5) the most suitable SAE topics to be integrated into the curricula. Collection of data was conducted from 5 varying salient stakeholders in Jordan, namely accounting educators, accounting students, accounting professionals in the industry, government employees, and the accounting profession. The sampling method used in this study is convenience and snowballing. A total of 702 questionnaire surveys were retrieved manually and found useable for analysis following the distribution of survey copies. The analysis used on data included descriptive analysis, t-test, one-way ANOVA, and LSD post-hoc analysis. The gathered data was gauged on a Likert scale and was considered to be re-useable to use for differentiating between the educators and students' answers in the private and public universities in Jordan. Added to this, data was found useful to gain evidence regarding the SAE importance in the context of emerging economies, like Jordan. Data has significant implications to policymakers, accounting educators, government representatives, accountants working in the industry, and professional accountants in Jordan in their quest to develop education solutions through the SAE incorporation for a higher value and eventually, advancements in the industry and the economy.

Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model.

Online learning systems in developing countries such as Jordan face many challenges. Universities worldwide have dealt with obstacles in terms of continuing face-to-face education. An online learning system is an indispensable solution for all universities. However, students have not been adequately prepared to use online learning systems. This study examines the factors that impact the use of online learning systems by accounting students in Jordanian public universities. A model combining the critical factors from social capital theory (SCT), the theory of reasoned action (TRA), and the technology acceptance model (TAM) is proposed. Data obtained from 274 students through previously tested and validated questionnaires are used to test students' actual use of the online learning system and to determine the factors that positively or negatively impact the use of this system. As hypothesized, the results show that social trust influences the perceived usefulness and perceived ease of use of online learning. In addition, the perceived usefulness of the online learning system is positively affected by its perceived ease of use and subjective norms. This study finds three significant predictors of attitudes toward use decisions: subjective norms, perceived ease of use, and perceived usefulness. The results are valuable to accounting educators, accounting students, universities, and higher education institutions.