Articles

• The Impact of Using Creative Accounting Methods in the Companies’ Financial Statements on the Procedures of Income Tax Estimators to Discover it: An Applied Study on Income Tax Estimators in Palestine

  Zaid Qutait ⁽¹⁾

  (1) Palestine Technical University, Palestine, State of

  3-18

  Abstract Views : 76

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  10.21608/aja.2024.268998.1586

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  DOI:https://doi.org/10.21608/aja.2024.268998.1586

• Factors Affecting the Acceptance of the Use of Electronic Applications in the Light of the Unified Theory of Acceptance and Use of Technology UTAUT

  Mohamed Elsunaki ⁽¹⁾, Abdulaziz Elwalda ⁽²⁾

  (1) The Libyan Academy, Libya,

  (2) Misurata University, Libya

  19-38

  Abstract Views : 80

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  10.21608/aja.2024.304076.1679

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  DOI:https://doi.org/10.21608/aja.2024.304076.1679

• Availability of Forensic Accountability and its Results on Internal Auditing in Combating Corruption in the Saudi Public Sector

  Jawhara AL-Shammri ⁽¹⁾, Mohammed AL-Omair ⁽²⁾

  (1) King Faisal University, Saudi Arabia,

  (2) King Faisal University, Saudi Arabia

  49-68

  Abstract Views : 90

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  10.21608/aja.2024.330267.1738

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  DOI:https://doi.org/10.21608/aja.2024.330267.1738

• Impact of Corporate Governance on the Disclosure of Elements of Social Responsibility: Case on Saudi Industrial Companies

  Musaab Alnaim ⁽¹⁾

  (1) King Faisal University, Saudi Arabia

  69-88

  Abstract Views : 77

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  10.21608/aja.2025.367024.1807

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  DOI:https://doi.org/10.21608/aja.2025.367024.1807

• The Impact of Implementing Artificial Intelligence Strategies on Institutional Excellence: A Study on Administrative Staff in Public Schools in the City of Jeddah

  Huda Al-Otaibi ⁽¹⁾

  (1) King Abdulaziz University, Saudi Arabia

  89-102

  Abstract Views : 121

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  10.21608/aja.2025.380391.1838

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  DOI:https://doi.org/10.21608/aja.2025.380391.1838

• Digital Government Policies and their Impact on Achieving Digital Sustainability in the Jeddah Municipality: An Exploratory Study

  Abobakr Al-Attas ⁽¹⁾, Wael Al-Shammari ⁽²⁾

  (1) King Abdulaziz University, Saudi Arabia,

  (2) King Abdulaziz University, Saudi Arabia

  103-118

  Abstract Views : 109

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  10.21608/aja.2025.386610.1867

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  DOI:https://doi.org/10.21608/aja.2025.386610.1867

• The Relationship between Transformational Leadership and Achieving Organizational Excellence in Non-profit Organizations in the Kingdom of Saudi Arabia

  Shatha Al-Riwali ⁽¹⁾, Faiz Zafrah ⁽²⁾

  (1) Al-Jouf University, Saudi Arabia,

  (2) King Khalid University, Saudi Arabia

  119-134

  Abstract Views : 77

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  10.21608/aja.2025.374978.1823

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  DOI:https://doi.org/10.21608/aja.2025.374978.1823

• The Role of Vision 2030’s Progressive Agency in the Common Interactive Structural between Gender in the Saudi Business Environment:A Sociological Analysis Using the Theory of Conflicting Rules (TCR)

  Abdullah Alshahrani ⁽¹⁾

  (1) Qassim University, Saudi Arabia

  135-160

  Abstract Views : 70

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  10.21608/aja.2024.311039.1692

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  DOI:https://doi.org/10.21608/aja.2024.311039.1692

• Entrepreneurship in Aseer Region: Challenges and Solutions

  Rawabi Alshahrani ⁽¹⁾, Mohammed Alsufran ⁽²⁾

  (1) King Khalid University , Saudi Arabia,

  (2) King Khalid University , Saudi Arabia

  161-174

  Abstract Views : 76

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  10.21608/aja.2025.339214.1755

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  DOI:https://doi.org/10.21608/aja.2025.339214.1755

• Impact of Digital Bureaucracy on Business Compliance: A Field Study on Small Businesses Owners (SMEs) in Jeddah Governorate

  Raed Zantoot ⁽¹⁾, Wael Al-Shammari ⁽²⁾

  (1) King Abdulaziz University, Saudi Arabia,

  (2) جامعة الملك عبدالعزيز , Saudi Arabia

  175-192

  Abstract Views : 93

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  10.21608/aja.2025.380469.1839

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  DOI:https://doi.org/10.21608/aja.2025.380469.1839

• Impact of Organizational Factors on Employees’ Attitudes in Saudi Public Universities: The Mediating Role of Psychological Ownership

  Saad Al-Otaibi ⁽¹⁾

  (1) Umm Al-Qura University, Saudi Arabia

  193-212

  Abstract Views : 72

  10.21608/aja.2025.386536.1864

  DOI:https://doi.org/10.21608/aja.2025.386536.1864

• Using the Technology Acceptance Model (TAM) to Measure the Impact of Chat GPT‘s Features as an AI Application on Behavioral Intentions: The Mediating Role of Egyptian Smartphone Users’ Satisfaction

  Elsayed Abdelaal ⁽¹⁾

  (1) Zagazig University, Egypt

  213-242

  Abstract Views : 75

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  10.21608/aja.2025.419656.1937

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  DOI:https://doi.org/10.21608/aja.2025.419656.1937

• The Impact of Artificial Intelligence Tools on the Weak-Form Efficiency of the Saudi Stock Market

  Yazeed Alburaythin ⁽¹⁾

  (1) Umm Al-Qura University, Saudi Arabia

  243-254

  Abstract Views : 156

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  10.21608/aja.2025.391419.1871

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  DOI:https://doi.org/10.21608/aja.2025.391419.1871

• The Brand Involvement as a Mediator Between Sports Sponsorship and Jordanian Audience Behavior: Psychological-Communication Analysis

  Iyad Al-Nsour ⁽¹⁾, Saud Alsahli ⁽²⁾

  (1) Imam Mohammad Ibn Saud Islamic University , Saudi Arabia,

  (2) Imam Mohammad Ibn Saud Islamic University , Saudi Arabia

  255-286

  Abstract Views : 47

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  10.21608/aja.2025.404536.1897

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  DOI:https://doi.org/10.21608/aja.2025.404536.1897

• Major Problems and Difficulties Facing Paramedics in the Saudi Red Crescent Authority: A Descriptive Study on a Sample of Paramedics in the Saudi Red Crescent Authority

  Nader Aqili ⁽¹⁾, Jamal Al Amer ⁽²⁾, Khaled Mashikhi ⁽³⁾, Ahmed Hakami ⁽⁴⁾, Abdel Rahman Zaghloul ⁽⁵⁾, Hassan Suhani ⁽⁶⁾, Talaat Aridi ⁽⁷⁾, Musab Farhan ⁽⁸⁾, Daief Al-Qahtani ⁽⁹⁾, Muhammad Zaery ⁽¹⁰⁾, Issa Shaybah ⁽¹¹⁾, Abdullah Tira ⁽¹²⁾, Muhammad Shamakhi ⁽¹³⁾

  (1) Saudi Red Crescent Authority, Saudi Arabia,

  (2) Saudi Red Crescent Authority, Saudi Arabia,

  (3) Saudi Red Crescent Authority, Saudi Arabia,

  (4) Saudi Red Crescent Authority, Saudi Arabia,

  (5) Saudi Red Crescent Authority, Saudi Arabia,

  (6) Saudi Red Crescent Authority, Saudi Arabia,

  (7) Saudi Red Crescent Authority, Saudi Arabia,

  (8) Saudi Red Crescent Authority, Saudi Arabia,

  (9) Saudi Red Crescent Authority, Saudi Arabia,

  (10) Saudi Red Crescent Authority, Saudi Arabia,

  (11) Saudi Red Crescent Authority, Saudi Arabia,

  (12) Saudi Red Crescent Authority, Saudi Arabia,

  (13) Saudi Red Crescent Authority, Saudi Arabia

  287-300

  Abstract Views : 24

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  10.21608/aja.2022.183164.1375

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  DOI:https://doi.org/10.21608/aja.2022.183164.1375

• Government Efforts to Develop Emergency Medical Services in the Kingdom of Saudi Arabia

  Ramzi Shaybah ⁽¹⁾, Hawi Jafari ⁽²⁾, Sanad Issa ⁽³⁾, Abdul Rahman Ghajary ⁽⁴⁾, Mazen Mutawa ⁽⁵⁾, Majed El-Mesh ⁽⁶⁾, Ali Jandali ⁽⁷⁾, Nader Aqili ⁽⁸⁾, Muhammad Al-Haqawi ⁽⁹⁾, Ibrahim Al-Ajam ⁽¹⁰⁾, Musa Malihi ⁽¹¹⁾, Yahya Morie’a ⁽¹²⁾, Ayman Shulan ⁽¹³⁾

  (1) Saudi Red Crescent Authority, Saudi Arabia,

  (2) Saudi Red Crescent Authority, Saudi Arabia,

  (3) Saudi Red Crescent Authority, Saudi Arabia,

  (4) Saudi Red Crescent Authority, Saudi Arabia,

  (5) Saudi Red Crescent Authority, Saudi Arabia,

  (6) Saudi Red Crescent Authority, Saudi Arabia,

  (7) Saudi Red Crescent Authority, Saudi Arabia,

  (8) Saudi Red Crescent Authority, Saudi Arabia,

  (9) Saudi Red Crescent Authority, Saudi Arabia,

  (10) Saudi Red Crescent Authority, Saudi Arabia,

  (11) Saudi Red Crescent Authority, Saudi Arabia,

  (12) Saudi Red Crescent Authority, Saudi Arabia,

  (13) Saudi Red Crescent Authority, Saudi Arabia

  301-314

  Abstract Views : 79

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  10.21608/aja.2022.183168.1376

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  DOI:https://doi.org/10.21608/aja.2022.183168.1376

• The Effectiveness of Anti-Corruption Mechanisms in Palestinian Ministries

  Muayad Allan ⁽¹⁾, Ismail lriqat ⁽²⁾

  (1) Birzeit University, Palestine, State of,

  (2) Birzeit University, Palestine, State of

  315-332

  Abstract Views : 75

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  10.21608/aja.2025.430678.1957

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  DOI:https://doi.org/10.21608/aja.2025.430678.1957

• The Impact of Artificial Intelligence on Job Satisfaction: A Field Study on Administrative Employees

  Omar Bamardof ⁽¹⁾, Osama Mujallid ⁽²⁾

  (1) King Abdulaziz University, Saudi Arabia,

  (2) King Abdulaziz University, Saudi Arabia

  333-348

  Abstract Views : 103

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  10.21608/aja.2025.432695.1963

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  DOI:https://doi.org/10.21608/aja.2025.432695.1963

• The Antecedents and Consequences of Ethical Leadership in Saudi Arabia Labor Market

  Abdelmohsen Nassani ⁽¹⁾, Lamees Khateeb ⁽²⁾

  (1) King Saud University, Saudi Arabia,

  (2) King Saud University , Saudi Arabia

  351-362

  Abstract Views : 72

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  10.21608/aja.2024.289568.1646

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  DOI:https://doi.org/10.21608/aja.2024.289568.1646

• Impact of Microfinance on Women Empowerment with Moderating Roles of Education and Age: Empirical Evidence from Egypt

  Hassan Said ⁽¹⁾, Aiman Ragab ⁽²⁾, Mohamed Ragheb ⁽³⁾

  (1) Arab Academy for Science, Technology and Maritime Transport, Alexandria, Egypt,

  (2) Arab Academy for Science, Technology and Maritime Transport, Alexandria, Egypt,

  (3) Arab Academy for Science, Technology and Maritime Transport, Alexandria, Egypt

  363-380

  Abstract Views : 76

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  10.21608/aja.2024.295105.1664

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  DOI:https://doi.org/10.21608/aja.2024.295105.1664

• Examining Influence of Forensic Accounting Skills and Education on Fraud Detection: Mediating Role of Job Satisfaction

  Warda Alsheikh ⁽¹⁾

  (1) Umm Al-Qura University, Saudi Arabia

  381-398

  Abstract Views : 108

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  10.21608/aja.2025.431340.1960

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  DOI:https://doi.org/10.21608/aja.2025.431340.1960

• The Impact of Innovation-oriented Organizational Climate on Employee’s Creative Behavior: A Case Study in Poland

  KHALED ALQAHTANI ⁽¹⁾

  (1) Shaqra University, Saudi Arabia

  399-406

  Abstract Views : 38

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  10.21608/aja.2025.346276.1768

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  DOI:https://doi.org/10.21608/aja.2025.346276.1768