The advent and incorporation of technology in businesses have reformed operations across industries. Notably, major technical shifts in e-commerce aim to influence customer behavior in favor of some products and brands. Artificial intelligence (AI) comes on board as an essential innovative tool for personalization and customizing products to meet specific demands. This research finds that, despite the contribution of AI systems in e-commerce, its ethical soundness is a contentious issue, especially regarding the concept of explainability. The study adopted the use of word cloud analysis, voyance analysis, and concordance analysis to gain a detailed understanding of the idea of explainability as has been utilized by researchers in the context of AI. Motivated by a corpus analysis, this research lays the groundwork for a uniform front, thus contributing to a scientific breakthrough that seeks to formulate Explainable Artificial Intelligence (XAI) models. XAI is a machine learning field that inspects and tries to understand the models and steps involved in how the black box decisions of AI systems are made; it provides insights into the decision points, variables, and data used to make a recommendation. This study suggested that, to deploy explainable XAI systems, ML models should be improved, making them interpretable and comprehensible.

This study investigates the impact of digital transformation on modern accounting practices among Jordanian SMEs, focusing on the moderating role of organizational culture. Digital transformation using AI, blockchain, and cloud computing improves operational efficiency, real-time financial reporting, and decision making. However, the integration of these technologies poses challenges such as skill gaps, cost constraints, and cultural resistance. A quantitative survey of 480 employees in managerial roles from Jordanian SMEs shows that organizational culture plays a dual role as a driver and moderator of digital transformation. The findings confirm the role of digital transformation in reshaping modern accounting practices. Also, this study shows that to get the most out of digital transformation in accounting, a culture of innovation and continuous learning is required.

The region of the Arab Gulf is marching ahead very fast toward digitalization in ways prompted by initiatives, such as Saudi Vision 2030 and the UAE’s strategy for Smart Government. Thus, both underscore the boundless movement toward the inclusion of advanced technologies into accounting practices, such as Business Intelligence and Enterprise Resource Planning systems. While these technologies enhance efficiency and facilitate informed decision-making, they also render financial data vulnerable to cybersecurity threats, such as phishing, ransomware, and insider attacks. This paper investigates the impact of cybersecurity practices, ethical accountability, regulatory frameworks, and emerging technologies on the adoption of and trust in digital accounting systems in the GCC region. A quantitative research approach was followed, wherein the responses from a randomly selected sample of 324 professionals representing the GCC nations were collected. The empirical analysis was completed using Partial Least Squares Structural Equation Modeling. Strong cybersecurity measures, AI-driven threat detection mechanisms, and custom-fit employee training programs facilitate the adoption of and faith in digital accounting information systems considerably. Ethical accountability acts as the partial mediator of those effects, and supportive regulatory frameworks enhance cybersecurity strategy effectiveness. This study examines the development of integrated cybersecurity strategies with respect to technology, ethics, and regulations. It makes several major recommendations, calling for bringing the GCC countries’ regulatory frameworks into line with international standards; encouraging workforce training programs; and utilizing AI-powered technologies for proactive threat detection and management. These findings can arm stakeholders with a holistic pathway toward developing secure, resilient, and future-oriented digital accounting infrastructures across the region.

The emergence of fintech has revolutionized the traditional financial landscape, offering fast and efficient services to consumers while reducing costs for financial institutions. With the continuous advancements in technology, the fintech industry is expected to grow rapidly in the coming years, providing greater access to financial services and increasing financial inclusion across the globe. The main question explored in this study was: What is the impact of green Fintech on sustainability and consumer behavior within smart cities? The objectives of this study included analyzing the perceptions of consumers in the Middle East concerning green fintech’s impact on sustainability and examining green fintech policies and initiatives to identify how they shape consumer behavior. The current study employed qualitative methods, where eight participants were sampled and interviewed regarding the topic and six primary articles were sampled and analyzed. The interviews were conducted online, recorded, and later transcribed for analysis. The results show that green fintech promotes sustainability by encouraging companies to invest in renewable energy as a strategy for accessing more funds at lower interest rates. Moreover, green fintech was realized to enhance financial inclusion as small businesses and startups could easily access funding for innovating technologies that promote sustainability. However, a major challenge hindering the extensive adoption of green fintech identified was the limitation imposed by current regulatory framework. A conclusion from this study is that increasing consumer awareness of green fintech products and their benefits can help increase the rate of implementation of sustainable practices in organizations.

This paper explores how AI drives GCC sector retail towards the fulfillment of the UN SDGs. Analyzing a survey conducted on 410 retail executives, using PLS-SEM, this study underlines the role of AI in promoting operational efficiency, waste reduction, and consumer engagement with greener products. Key highlights include that AI-enabled marketing strategies improve the adoption of sustainable practices among consumers; AI-powered smart distribution channels enhance supply chain efficiency, reduce carbon emissions, and optimize logistics. For a retailer, practical applications of AI include the use of AI in demand forecasting to potentially reduce waste, personalized marketing to efficiently promote sustainable products, and deploying smart systems that reduce energy consumption. While these benefits are real, data privacy and algorithmic bias remain valid concerns, thus underlining the need for ethics and transparency in the practice of AI. The following study provides actionable insights for GCC retailers on how to align AI adoption with sustainability goals, fostering competitive advantages and environmental responsibility.

Most retailers are integrating their practices with modern technologies to enhance the effectiveness of their operations. The adoption of technology aims to enable businesses to accurately meet customer needs and expectations. This study focused on examining the role of mobile application (app) acceptance in shaping customer electronic experience. A mixed method was adopted, in which qualitative data were collected using interviews, and quantitative data were gathered using the questionnaires. The results indicate that mobile app acceptance contributes to a positive customer experience while purchasing products and services from online retailers. Mobile apps are associated with benefits, such as convenience, ease of use, and the ability to access various products and services. With the rapid development in technology, e-commerce retailers should leverage such innovations to meet customer needs.