The spread of COVID-19 presents an opportunity for many educational institutions to implement distance learning and ensure the provision of educational resources and services, secure income and revenues, and contribute to the control and prevention of the coronavirus. This study was conducted to investigate the impact of demographic characteristics on academic performance. Students’ grades and grade point averages (GPA) were collected from the Admission and Registration Unit, Al Ain University in Al Ain, United Arab Emirates. The data were used to measure academic performance in face-to-face (F2F) learning and distance learning (DL) implemented by the university to prevent the spread of COVID-19. Statistical analysis including the Mann-Whitney test, Spearman’s rho test, and a regression test were used to answer research questions and verify hypotheses. Students demonstrated better academic performance in DL than F2F learning. It was found that the number of weak students in F2F learning dropped sharply by more than 11% in DL. Demographic characteristics demonstrated a significant impact on students’ academic performance and predicted at least 7.4% variation in F2F learning and DL. Findings of the study support the model developed by Tinto (1975) which proposed the impact of student’s attributes, experiences, and family backgrounds on academic performance. The findings suggest non-DL institutions should continue offering DL side-by-side with F2F learning programs.

This paper proposes a model to integrate data analytics into current undergraduate accounting curricula across existing courses rather than offering a stand-alone data analytics course. One of the advantages of curriculum integration is that students are introduced to data analysis in a progressive or sequential way. Furthermore, such an approach typically does not require additional credit hours to reflect the changes made to the accounting curriculum to introduce the emerging technologies used in the accounting profession. The model proposes course learning outcomes (CLOs) related to the data analytics applications linked to specific levels of study and accounting courses. In addition, teaching materials including the main textbook, supplemental reading materials, and case studies are mapped across accounting courses. This model is expected to be beneficial for accounting educators and members of curriculum committees when updating an accounting curriculum to include data analytics.

This paper aims to investigate the effect of digital zakat and accounting on corporate sustainability, in addition to examining the moderating effect of financial transparency. A quantitative survey was employed to collect data from 298 Malaysian specialists using questionnaires on a 289-5th point Likert scale. The study utilized Smart-PLS 4.0 and SEM-PLS for the analysis of the data. The analysis revealed that digital accounting adoption was found to significantly and positively influence corporate sustainability. Integration of digital Zakat was also shown to have a substantial positive impact on corporate sustainability, aligning philanthropy with sustainability goals and enhancing overall corporate sustainability outcomes. Moreover, financial transparency was confirmed to play a crucial moderating role in strengthening the relationships between digital practices and corporate sustainability. Financial transparency positively influences corporate sustainability efforts by providing stakeholders with clear insights into a company's financial commitment to sustainability initiatives. This paper offers practical insights into the interconnected dynamics of digital accounting adoption, financial transparency, corporate sustainability, and digital Zakat integration. The findings of this study offer valuable practical implications for both scholars and practitioners in the fields of digital accounting and corporate sustainability, enhanced corporate sustainability through digital accounting adoption, and integrating digital zakat for sustainable philanthropy. By heeding these implications, both scholars and practitioners can work towards more responsible and sustainable business practices, fostering a positive impact on society and the environment while also building trust and confidence among stakeholders.

This research aims to explore the impact of profitability indicators (including return on equity, gross profit margin, operating profit margin, and return on investments) on EVA of equity-owned Jordanian insurance companies. Economic value added (EVA) is an innovative approach to measuring company performance and gives a more realistic view of the company’s current finances compared to traditional performance indicators (Subedi & Farazmand, 2020). Many traditional indicators of performance that have been used by the companies could not provide an objective assessment that differentiates between return and capital (Siniak & Lozanoska, 2019). EVA is used to calculate the true economic profit of a company (Pernamasari, 2020). All companies that have complete annual reports from 2006 to 2019 were included in this study (n = 13). The multiple and simple regression analysis to answer the questions of the problem and test the hypotheses of the study was applied. This study found an impact of profitability indicators on the EVA. Therefore, it is necessary to draw the attention of investors and the Amman Stock Exchange to the EVA, as it is a more effective and comprehensive indicator than the traditional ones when it comes to evaluating the company’s financial performance, as it reflects useful and adequate information