Waqf investment funds represent an innovative approach to sustainable finance, integrating Islamic investment principles with contemporary social and economic goals. The research explores how Waqf investment funds affect socio-economic factors in Saudi Arabia through their influence on personal income, healthcare systems, and education while analyzing financial sustainability. The study assessed primary socio-economic indicators through beneficiary survey data, expert interviews, and secondary sources. The study used chi-square tests, exploratory factor analysis (EFA), and regression analysis to evaluate the long-term impact of the funds on social welfare and economic stability. The results highlight several significant achievements, the most important of which is that personal income benefited most from enhanced purchasing power. At the same time, healthcare outcomes improved significantly due to support for chronic disease treatments. Support for student housing and living services positively impacted the education sector by providing learning stability and access to educational opportunities. Financial sustainability reached its peak through improved financial security measures. The full potential of Waqf investment funds remains restricted because they face continuous issues with investment diversification, governance effectiveness, and entrepreneurial support. The results show that Waqf investment funds work as a welfare tool while also serving as a strategic tool for sustainable development in line with Saudi Vision 2030 and the United Nations Sustainable Development Goals.

The digital revolution has brought about a significant change in the way accounting and auditing procedures are conducted, marking a noteworthy paradigm shift (Pizzi et al., 2021). Businesses experience changes as a result of incorporating new ideas or digital technologies into their current processes. This study aims to assess the effects of digital innovation on sustainable accounting practices, by utilizing a systematic literature review approach. The research covers published articles during the last two decades (2003–2023), and the search methodology employs Scopus, PubMed, IEEE Xplore, Google Scholar, and ResearchGate. The findings reveal that digital innovation in accounting leads to efficient accounts management with authenticity, reliability, credibility, and transparency as a whole. Companies need to use cutting-edge technologies in an adaptive way as the digital era progresses in order to thrive in a continuously changing and evolving environment. Large-scale data, analytics of data, cloud computing, artificial intelligence (AI), and blockchain technology are the virgin fields for future research directions of sustainable accounting practice. The prevailing viewpoint is optimistic, indicating that digital innovation presents more of an opportunity for accounting and accounts rather than a threat.

This paper investigates the impact of financial inclusion on sustainable firm growth in Northern African countries (Egypt, Morocco, and Tunisia) during the period of 2007–2020. To this end, this study employs a dynamic panel threshold regression (DPTR) model. This model is a panel-data model that can capture different behaviors of data, depending on a threshold variable. The main results showed the existence of a threshold effect. This means that when financial inclusion is low (high), sustainable firm growth is limited (significant) due to the absence (presence) of appropriate financing, information, and financial tools. However, the levels of financial inclusion in North African countries are insufficient and require improvement. Therefore, it is essential for policymakers and managers to continue to promote the quality of financial inclusion by improving access to financial services and the regulatory environment to facilitate firms’ access to financing and support their sustainability.

This study is the first to scientifically investigate stock indices and currency exchanges that affect crypto price volatility pre and post the FTX (Future Exchanges) collapse event. Weekly series from 1 January 2020 to 31 December 2024 were utilized for the analysis. The ARDL model suggests positive symmetric short- and long-term effects of USA stock indices on Bitcoin and Ethereum prices (p < 0.10), while Japanese stock indices and currency exchanges have negative symmetric short- and long-term effects on Bitcoin and Ethereum price volatility (p < 0.10). The global index MSCI has no symmetric effect. The asymmetric approach NARDL suggests positive and negative asymmetric short- and long-term effects of USA and Japanese stock indices and currency exchanges on Bitcoin and Ethereum price volatility (p < 0.05). This research helps exchange brokers and crypto traders diversify their holdings, reduce stock index and currency exchange risk, and accurately predict Bitcoin and Ethereum price variations.