Purpose – The purpose of this paper is to initially contribute the literature linking the global financial crisis and the Islamic finance model which is competent of playing down the severity and frequency of financial crises, by introducing the financial system based on sharing in the risk. It links credit expansion to the growth of the real economy by allowing credit primarily for the purchase of real goods and services which the seller owns and possesses, and the buyer wishes to take delivery. It also requires the creditor to bear the risk of default by prohibiting the sale of debt, thereby ensuring that he evaluates the risk more carefully. It is important for everyone's future that we study the current crisis in order to develop sustainable financial practices and in quest of a new business model based on sharing the profit and loss. Design/methodology/approach – The divergence approach is used for exploring possibilities and constraints of inherited situations by applying critical thinking and analysis through the published literature in Islamic finance. This is to create new understandings of international finance and using new banking business model towards better design solutions for the current global financial crisis and preventing more collapse in the future. Findings – A new business model for the banking system based on non-interest-based transactions but profit and loss sharing should be in practice at the financial system. The financial institutions should encourage business and trade activities that generate fair and legitimate profit. In Islamic finance, there is always a close link between financial flow and productivity. This intrinsic property of Islamic finance contributes towards insulating it from the potential risks resulting from excess leverage and speculative financial activities which are part of the root causes of the current financial crisis. Research limitations/implications – This paper is based on published research papers but does not include empirical investigation. Practical implications – The new business model based on Islamic finance principles will help in financing businesses by using alternative methods to the banking systems or as a different way to run our banking system. The Islamic finance system with proper checks and controls introduces greater discipline into the economy and links credit expansion to the growth of the real economy. Originality/value – The paper sheds new light on the relationship between the Islamic finance model and a new business model for the financial institutions to be used in order to think through how to prevent future financial collapses and make capital markets work more effectively.

Accountants and the accounting profession have always been users of information technology and the claim for enlarging levels of Information Technology/Information Systems (IT/IS) skills/knowledge in practitioners and accounting graduates is more powerful than ever. The use of Information Technology in support of business is widespread and becoming more so. Indeed, it is no longer possible to meet the expectations of users of financial and other business performance information without using Information Technology tools. Both academics and practitioners have recognised the value and importance of IT/IS in the achievement of success in the competitive business world and IT/IS skills/knowledge as being essential to longterm success for accountants. The challenges facing organisations now require the skills of a special kind of accountant, this research called the “Hybrid Accountant” (combining IT/IS competencies and mainstream accounting capabilities). A “hybrid” accountant blends different skills and knowledge of business management and information management. It is generally felt that today’s accounting education process fails to develop accountants who are able to serve in this type of demanding accountant.

In contemporary discourse, Nigeria’s reliance on its oil sector is proving insufficient for sustained economic growth. The volatility of oil prices, geopolitical tensions, technological advancements, and environmental sustainability concerns have exposed the vulnerabilities of an oil-dependent economy, emphasizing the need for diversification and a renewed focus on agriculture. This study investigates the relationship between technological innovation and agricultural productivity in Nigeria, contrasting it with the oil sector. Using the ARDL estimation technique, our findings reveal a significant negative influence of immediate lagged agricultural productivity (AGTFP(−1)), indicating technological constraints. Technological innovation, proxied by TFP, shows a substantial impact on agricultural productivity, with a negative long-term effect (−90.71) but a positive, though insignificant, impact on agricultural output (0.0034). The comparative analysis underscores that the agricultural sector tends to benefit more from technological innovation than the oil sector. This highlights the critical need to prioritize technological advancements in agriculture to drive sustainable growth and economic resilience in Nigeria.

The existing literature has explained the causality flow from the exchange rates toward the stock market without explaining the role of the economic crisis in effecting this nexus. This study examines the role of the financial crisis in affecting the nonlinear causality flowing from the exchange rates toward the stock market indexes of the ASEAN-5 region. The precrisis, postcrisis, and overall sample duration comprised 365, 650, and 1085 observations over the periods from January 2002 to January 2008, January 2010 to January 2020, and January 2002 to January 2020, respectively. The results showed that the conventional symmetrical panel ARDL (PARDL) model was not able to formulate long-run cointegration between currency value fluctuations and stock market indexes for both regimes, i.e., the post recessionary and pre recessionary periods. However, asymmetrical cointegration was established between the currency values and stock market indexes for the pre recessionary period and the overall sampling time frame by utilizing the panel-based NARDL framework (PNARDL). The study suggests practical implications for the exporters and importers to consider the regime as well as both the negative and positive shocks in the international dollar values while making forward contractual agreements.

Sustainability is a major concern for many governments and corporations today. As UAE declared 2023 to be the "Year of Sustainability," the UAE's development goals are centered on the concept of sustainability. UAE National Climate Change Plan (2017–2050) of the United Arab Emirates, with an emphasis on air quality, water resources, clean energy infrastructure, and green growth initiatives (SDGs) is framed by the United Nations' SDG 2030 Goals. The Ministry of Education's strategy plan for 2017–2021 intends to develop a cutting-edge educational system for a knowledge-based and globally competitive society, in addition to UAE Vision 2031, which was followed by UAE 2021 Vision. To prepare pupils for the future work market, this educational system will include representatives from all age groups. Sustainability is a major issue for the world as the climate change and environmental degradation are becoming worse. HEI have an important contribution developing ways for integrating sustainability into campus activities, teaching and research. Incorporation sustainability in HEI is still in its early stages. To reach a sustainable university, HEI must re-evaluate and re-position themselves in society as revolutionary change agents and drivers. It necessitates intentional, purposeful engagement with societal issues. The only way for the planet's soon-to-be 10 billion inhabitants to have a sustainable future. This paper propose framework for a transition applied approach to enhance the sustainability culture in HEI. In UAE as "holistic" implementation of sustainability into its operations, curriculum integration, and research including KPI’s and also study the benefits and challenges of doing so.