Introduction Global warming presents significant challenges to the sustainable development
of human society. Accelerating the achievement of carbon peak and neutrality is the vision …

This paper delves into the impact of the automation-driven evolution of enterprise resource
planning systems (ERPSs) on sustainability accounting and reporting and the associated …

In the era of digital transformation, businesses must innovate and adapt to sustain a
competitive edge. This dynamic environment compels a reevaluation of traditional …

This study aims to investigate the influence of emerging digital technologies, such as
artificial intelligence (AI), the Internet of Things (IoT), and cloud computing, on the digital …

The motivation for study derives from the requirements imposed by the European Union
Corporate Sustainability Reporting Directive, which increases the sustainability reporting …

Reducing poverty and inequality is one of the biggest issues in the present decade (Ning et
al., 2023). This is because, with limited funding and the primary goal of zakat being to …

The aim of this research is to analyze the content of the curriculum and the messages
conveyed by students in order to adapt the integrated curriculum for sustainability …

This study explores the potential value of big data as new digital era in the accounting field
using a literature review method. It reveals that big data can generate new ideas …

Resumen en español La investigación se enfoca en explorar y comprender la
transformación digital en el ámbito contable mediante un enfoque exploratorio, se destaca …

Resumen en español Las tecnologías 4.0 han transformado la contabilidad, mejorando
eficiencia y precisión, pero han generado cambios en los roles profesionales. La adopción …