While there is burgeoning interest in the influence of human resource management (HRM) on sustainability organizational outcomes (SOO), the intricate interplay with Occupational Health and Safety (OHS) has not yet been explored, particularly in manufacturing firms’ contexts. Therefore, this study aims to probe the symbiotic relationship between HRM practices, OHS, and SOO, spotlighting manufacturing firms. Data collection was conducted by utilizing a cross-sectional survey, convenience sampling technique, and a web-based form among the 256 respondents from an industrial company (Balexco) in Bahrain. Structural Equation Modeling (SEM) by Smart-PLS was used to analyze the collected data. Our analysis highlighted a significant positive relationship between HRM, SOO, and OHS. Moreover, this study highlighted the dual impact of direct and indirect HRM on SOO, mediated by OHS. These multi-layered insights reinforce the assumption that a comprehensive approach to HRM, aligning performance aspirations with employee well-being, is instrumental in improving SOO. This study is a novel contribution to the literature because, by uncovering the intricate interplay of HRM, OHS, and SOO, practical implications and limitations were provided.

The paper explores the impact of digital payment systems, blockchain technology, and AI/machine learning on innovation and sustainability in financial organizations. As part of the analysis, the study has adopted an explanatory research design and has used SmartPLS in order to analyze the data collected from 230 professionals of different fields through a structured questionnaire. The results show positive effects of digital payment systems and blockchain technology on organizations’ innovations with the impact of digital payments being the most pronounced. Empirical results suggest that these technologies are important to improve sustainability performance, depending on measures of internal consistency and discriminant validity among the proposed constructs. Al, also machine learning, has the highest relevance with environmental sustainability, thereby underlining the importance and work of such measures. Based on the Resource-Based View (RBV) theory, the study also explains the need for the organization to assimilate these innovations to enhance the organizational operations, customer satisfaction, and compliance with the laws. The study highlights fintech’s potential to address environmental issues and enhance societal goals, but geographical limitations may obstruct its transportability.

This study empirically examines how information technology (IT) governance and digital financial transformation interact to influence economic sustainability performance. The research instrument used in the current study is a questionnaire survey. The data were collected from different government authorities in Oman. The study used convenience and snowball sampling to collect the data. Online questionnaire platforms, such as Google Forms, were used to collect data for the current study. The data collected for the current study were from 104 respondents. The results indicate that IT governance has a significant positive effect on digital financial transformation. Further, digital financial transformation has effectively and significantly enhanced the level of economic sustainability performance. However, IT governance does not have a direct effect on economic sustainability performance; rather, it has an indirect effect on economic sustainability performance through the mediating effect of digital financial transformation. These findings provide actionable implications for policymakers and practitioners to enhance awareness and integration of governance across different aspects in the context of digital financial transformation. The present study contributes to the literature and offers a unique perspective to the existing body of knowledge by highlighting the importance of IT governance as a key driver for digital financial transformation and economic sustainability performance.

This study aimed to identify the effect of applying internal control elements in accordance with International Auditing Standard No. 315 and the COSO framework (control environment, risk assessment, control activities, information, communication, and control) on reducing tax evasion activities. The study population consisted of Jordanian telecommunications companies; the sample of the study included financial managers, accountants, and internal auditors working in Jordanian telecommunications companies, where a dedicated questionnaire was developed for this purpose and distributed to them. The questionnaire was administered using the comprehensive survey technique by distributing 46 copies of the questionnaire to the study participants. The findings were analyzed using descriptive and inferential statistical methods, utilizing Statistical Package for Social Sciences. Through a field study involving various telecommunication operators in Jordan, this research aims to examine the practical implementation of IAS 315 and its implications for fostering a transparent and compliant tax reporting environment. The findings strongly support this investigation, as evidenced by a high correlation coefficient of 0.886 and an R² value of 0.785, indicating that the internal control elements account for 78.5% of the variance in reducing tax evasion. Significant individual predictors positively impact reducing tax evasion. The outcome of this study is expected to contribute to the broader discourse on financial ethics and governance, particularly in emerging markets where regulatory compliance is crucial for economic stability and growth.

This paper investigates the relationship between green finance, foreign direct investment (FDI), and renewable energy consumption (REC) on economic growth in the Middle East, a region that is historically reliant on fossil fuels. This study aims to assess how these factors contribute to sustainable development amid growing global interest in energy efficiency and climate change mitigation. Using panel data analysis from 2000 to 2023, the study integrates the endogenous growth theory and the environmental Kuznets curve to evaluate the short- and long-term effects of green initiatives on economic performance. The findings reveal that renewable energy and green finance drive economic growth significantly, while FDI plays a pivotal role in facilitating technological advancements and boosting productivity. This study highlights the potential for a sustainable economic model in the Middle East, offering valuable insights for policymakers focusing on transitioning toward FDIs, renewable energy, and green finance to achieve long-term environmental and economic goals.