This study aims to investigate the interrelationships among digital literacy, AI adoption, institutional image, social innovation, and sustainability accounting education in Chinese higher education institutions. Study’s framework was developed by integrating Technology Acceptance Model (TAM), Diffusion of Innovations (DOI) theory, and the Institutional Theory to guide analysing research factors. Two-stage analytical approach was employed - Partial Least Squares Structural Equation Modelling (PLS-SEM) followed by Artificial Neural Network (ANN) approach. Research data were collected through distributing 500 questionnaires, of which 375 valid responses, comprising 75% response. Findings revealed that digital literacy promotes critical connection with sustainability challenges, AI adoption improves personalized learning opportunities and access to real-time environmental data. Universities with a sustainability-oriented image are more likely to entrench sustainability principles into their curricula. Social innovation, promoting collaboration and participatory learning, is perceived as a key player in facilitating sustainability education. Moreover, sustainability leadership is a significant competency that aids in facilitating the responsible integration of technology with sustainability principles. This study provides both theoretical and practical insights for Higher Education Institutions seeking to enhance sustainability education, in addition it contributes to further technological and institutional environment knowledge to shape sustainability education.

With the rapid advancement of digital technologies, financial institutions are increasingly required to upgrade their management accounting practices to stay competitive and meet evolving regulatory demands. This study examines the influence of digital transformation (DT) on modern management accounting techniques within Jordanian commercial banks. Adopting a descriptive-analytical methodology, the research focuses on how the main dimensions of DT technology, processes, and people affect accounting practices in the banking sector. Primary data were gathered through a questionnaire distributed to 228 accounting professionals across 12 major Jordanian commercial banks. The collected data were analyzed using SPSS to assess the relationship between DT and innovations in management accounting. Findings reveal that DT significantly affects all areas of management accounting, particularly by enhancing data accessibility, promoting real-time reporting, and supporting timely, informed decision-making. These improvements are driven by digital tools, automation, and process integration, all of which are essential for achieving strategic advantage and operational efficiency. This research contributes to the growing body of literature by providing empirical evidence from the Middle Eastern financial sector, specifically Jordan. It emphasizes the importance of investing in digital infrastructure and human capital to strengthen accuracy, responsiveness, and profitability in banking operations under increasing digital and competitive pressures.

This study aimed to investigate the impact of classification shifting (CS) practices in financial statements, specifically income classification shifting (ICS), operating cash flow classification shifting (CFCS), and balance sheet classification shifting (BSCS), on the market value of Jordanian industrial companies. Employing a descriptive-analytical approach, the study analyzed the financial statements of a sample of 30 industrial companies listed on the Amman Stock Exchange over the period 2018–2023. The results of a multiple linear regression analysis revealed that CS practices do indeed influence the market value of these companies. These results are consistent with prior evidence suggesting that managers strategically use income statement presentation to influence investor perceptions without altering firm fundamentals (McVay, 2006; Anagnostopoulou & Malikov, 2023). Notably, significant effects were observed in both ICS and BSCS, whereas operating CFCS showed no significant impact. Based on these findings, the study recommends that Jordanian industrial companies adopt a standardized framework for financial statement classification. Such a framework would enhance comparability across firms, reduce opportunities for accounting manipulation, and ultimately improve market efficiency and the reliability of stock valuations.