{"id":"https://openalex.org/W2979897147","doi":"https://doi.org/10.36394/jhss/16/1a/13","title":"\u0623\u062b\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u2013 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\".","display_name":"\u0623\u062b\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u2013 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\".","publication_year":2019,"publication_date":"2019-10-10","ids":{"openalex":"https://openalex.org/W2979897147","doi":"https://doi.org/10.36394/jhss/16/1a/13","mag":"2979897147"},"language":"ar","primary_location":{"id":"doi:10.36394/jhss/16/1a/13","doi":"https://doi.org/10.36394/jhss/16/1a/13","is_oa":true,"landing_page_url":"https://doi.org/10.36394/jhss/16/1a/13","pdf_url":"https://spu.sharjah.ac.ae/index.php/HSS/article/download/2743/307","source":{"id":"https://openalex.org/S4210217185","display_name":"University of Sharjah (UoS) Journal of Humanities and Social Sciences","issn_l":"1996-2339","issn":["1996-2339","2958-2784"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I29891158","host_organization_name":"University of Sharjah","host_organization_lineage":["https://openalex.org/I29891158"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0627\u0631\u0642\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://spu.sharjah.ac.ae/index.php/HSS/article/download/2743/307","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5098182408","display_name":"\u0623\u062d\u0645\u062f \u0627\u0644\u0637\u0631\u0627\u0648\u0646\u0647","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u062d\u0645\u062f \u0627\u0644\u0637\u0631\u0627\u0648\u0646\u0647","raw_affiliation_strings":["\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019529297","display_name":"\u0622\u0645\u0627\u0644 \u0627\u0644\u0645\u062c\u0627\u0644\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0627\u0651\u0645\u0627\u0644 \u0627\u0644\u0645\u062c\u0627\u0644\u064a","raw_affiliation_strings":["\u0627\u0644\u0625\u062f\u0627\u0631\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0627\u0644\u0625\u062f\u0627\u0631\u0629","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.18471386,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"16","issue":"1A","first_page":"382","last_page":"414"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.2800000011920929,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.2800000011920929,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.2078000009059906,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12028","display_name":"Knowledge Management and Sharing","score":0.11620000004768372,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/knowledge-management","display_name":"knowledge management","score":1.0},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.8820000290870667},{"id":"https://openalex.org/keywords/commercial-banks","display_name":"commercial banks","score":0.8510000109672546},{"id":"https://openalex.org/keywords/jordanian-banks","display_name":"Jordanian banks","score":0.9589999914169312},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.8169999718666077},{"id":"https://openalex.org/keywords/bank-managers","display_name":"bank managers","score":0.4959999918937683},{"id":"https://openalex.org/keywords/accounting-standards-implementation","display_name":"accounting standards implementation","score":0.3089999854564667}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.30795931816101074}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.36394/jhss/16/1a/13","doi":"https://doi.org/10.36394/jhss/16/1a/13","is_oa":true,"landing_page_url":"https://doi.org/10.36394/jhss/16/1a/13","pdf_url":"https://spu.sharjah.ac.ae/index.php/HSS/article/download/2743/307","source":{"id":"https://openalex.org/S4210217185","display_name":"University of Sharjah (UoS) Journal of Humanities and Social Sciences","issn_l":"1996-2339","issn":["1996-2339","2958-2784"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I29891158","host_organization_name":"University of Sharjah","host_organization_lineage":["https://openalex.org/I29891158"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0627\u0631\u0642\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.36394/jhss/16/1a/13","doi":"https://doi.org/10.36394/jhss/16/1a/13","is_oa":true,"landing_page_url":"https://doi.org/10.36394/jhss/16/1a/13","pdf_url":"https://spu.sharjah.ac.ae/index.php/HSS/article/download/2743/307","source":{"id":"https://openalex.org/S4210217185","display_name":"University of Sharjah (UoS) Journal of Humanities and Social Sciences","issn_l":"1996-2339","issn":["1996-2339","2958-2784"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I29891158","host_organization_name":"University of Sharjah","host_organization_lineage":["https://openalex.org/I29891158"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0634\u0627\u0631\u0642\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2979897147.pdf","grobid_xml":"https://content.openalex.org/works/W2979897147.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W1484122990","https://openalex.org/W1970481792","https://openalex.org/W2040812923","https://openalex.org/W2083930190","https://openalex.org/W2097160088","https://openalex.org/W2139464545","https://openalex.org/W3117719671","https://openalex.org/W3121140087","https://openalex.org/W3122176856","https://openalex.org/W3171857791","https://openalex.org/W4247695167"],"related_works":["https://openalex.org/W2898945815","https://openalex.org/W4390018382","https://openalex.org/W2899017698","https://openalex.org/W7169840085","https://openalex.org/W3211582595","https://openalex.org/W3116991923","https://openalex.org/W3157311605","https://openalex.org/W3211648916","https://openalex.org/W2950569537","https://openalex.org/W7161583194"],"abstract_inverted_index":{"\u0647\u062f\u0641\u062a":[0],"\u0647\u0630\u0647":[1],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,20,41,88,93,96],"\u0625\u0644\u0649":[3,97,127,150],"\u0645\u0639\u0631\u0641\u0629":[4],"\u0623\u062b\u0631":[5,102],"\u0625\u062f\u0627\u0631\u0629":[6,110,142],"\u0627\u0644\u0645\u0639\u0631\u0641\u0629":[7,111,143],"\u0641\u064a":[8,24,28,47,105,118,122,144,159],"\u062a\u0637\u0628\u064a\u0642":[9,106,119,156],"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631":[10,107,120,157],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[11,121,158],"\u062f\u0631\u0627\u0633\u0629":[12],"\u062a\u0637\u0628\u064a\u0642\u064a\u0629":[13],"\u0639\u0644\u0649":[14,54,133],"\u0627\u0644\u0628\u0646\u0648\u0643":[15,25,48,123,160],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629":[16,26,49,124,161],"\u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c":[17],"\u0648\u062a\u0643\u0648\u0646":[18],"\u0645\u062c\u062a\u0645\u0639":[19,40],"\u0645\u0646":[21,39,45,64,86,99,116],"\u062c\u0645\u064a\u0639":[22,55],"\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646":[23],"\u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629":[27],"\u0639\u0645\u0627\u0646":[29],"\u0648\u0639\u062f\u062f\u0647\u0645":[30],"(560)":[31],"\u0645\u062f\u064a\u0631\u0627.":[32],"\u062a\u0645":[33],"\u0633\u062d\u0628":[34],"\u0639\u064a\u0646\u0629":[35,66,87],"\u0639\u0634\u0648\u0627\u0626\u064a\u0629":[36],"\u0628\u0633\u064a\u0637\u0629":[37],"\u0628\u0646\u0633\u0628\u0629(50%)":[38],"\u0648\u0628\u0644\u063a":[42],"\u0639\u062f\u062f\u0647\u0627(280)":[43],"\u0645\u062f\u064a\u0631\u0627":[44],"\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646":[46],"\u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629.":[50,125,162],"\u0648\u062a\u0645":[51],"\u062a\u0648\u0632\u064a\u0639":[52],"\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0627\u062a":[53,78],"\u0645\u0641\u0631\u062f\u0627\u062a":[56],"\u0627\u0644\u0639\u064a\u0646\u0629\u060c":[57],"\u0641\u0627\u0633\u062a\u0631\u062c\u0639\u062a":[58],"(265)":[59],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629":[60,70],"\u0645\u0627":[61,113],"\u0646\u0633\u0628\u062a\u0647":[62],"(94.6%)":[63],"\u062d\u062c\u0645":[65],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c":[67],"\u0648\u0627\u0633\u062a\u0628\u0639\u062f\u062a":[68],"(19)":[69],"\u0644\u0639\u062f\u0645":[71],"\u0635\u0644\u0627\u062d\u064a\u062a\u0647\u0627":[72],"\u0644\u0644\u062a\u062d\u0644\u064a\u0644":[73,80],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u060c":[74],"\u0648\u0628\u0630\u0644\u0643":[75],"\u0623\u0635\u0628\u062d":[76],"\u0639\u062f\u062f":[77],"\u0627\u0644\u0635\u0627\u0644\u062d\u0629":[79],"(246)":[81],"\u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c":[82],"\u0645\u064f\u0634\u0643\u0644\u0629":[83],"\u0628\u0630\u0644\u0643":[84],"(87.9%)":[85],"\u0648\u0647\u064a":[89],"\u0646\u0633\u0628\u0629":[90],"\u0635\u0627\u0644\u062d\u0629":[91],"\u0644\u0623\u063a\u0631\u0627\u0636":[92],"\u0627\u0644\u0639\u0644\u0645\u064a.":[94],"\u0648\u062a\u0648\u0635\u0644\u062a":[95,126],"\u0646\u062a\u0627\u0626\u062c":[98],"\u0623\u0647\u0645\u0647\u0627:":[100],"\u0648\u062c\u0648\u062f":[101],"\u0644\u0625\u062f\u0627\u0631\u0629":[103],"\u0644\u0644\u0645\u0639\u0631\u0641\u0629":[104],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c":[108],"\u0648\u0623\u0646":[109],"\u062a\u0641\u0633\u0631":[112],"\u0645\u0642\u062f\u0627\u0631\u0647":[114],"(66.2%)":[115],"\u0627\u0644\u062a\u0628\u0627\u064a\u0646":[117],"\u062a\u0648\u0635\u064a\u0627\u062a":[128],"\u0639\u062f\u0629":[129],"\u0645\u0646\u0647\u0627:":[130],"\u0636\u0631\u0648\u0631\u0629":[131],"\u0627\u0644\u0639\u0645\u0644":[132],"\u0625\u064a\u062c\u0627\u062f":[134],"\u062b\u0642\u0627\u0641\u0629":[135],"\u062a\u0646\u0638\u064a\u0645\u064a\u0629":[136],"\u062a\u0639\u0632\u0632":[137],"\u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[138],"\u0627\u0644\u0623\u0645\u062b\u0644":[139],"\u0648\u0627\u0644\u0641\u0639\u0627\u0644":[140],"\u0644\u0623\u0628\u0639\u0627\u062f":[141],"\u0627\u0644\u0628\u064a\u0626\u0629":[145],"\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c":[146],"\u0648\u0627\u0644\u0627\u0631\u062a\u0642\u0627\u0621":[147],"\u0628\u0647\u0630\u0647\u0650":[148],"\u0627\u0644\u0623\u0628\u0639\u0627\u062f":[149],"\u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a":[151],"\u0627\u0644\u0639\u0644\u064a\u0627":[152],"\u0627\u0644\u0645\u0631\u063a\u0648\u0628":[153],"\u0628\u0647\u0627\u060c":[154],"\u0628\u063a\u064a\u0629":[155]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-10-18T00:00:00"}
