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PurposeThis paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.Design/methodology/approachThis paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.FindingsFindings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.Originality/valueThis paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.

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.

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, ...