Artificial intelligence (AI) is emerging as a disruptive force in many sectors, and using it in accounting isn’t an exception. This conceptual paper explores the role of AI in accounting, for financial reporting, auditing, and financial decision-making and provides accountants an opportunity to improve efficiency, accuracy, and decision support. AI, through data analytics, algorithms, automation, etc. has an important role in the field of accounting with some challenges also. The study also highlights the implications of AI in accounting for achieving several Sustainable Development Goals (SDGs). Firstly, AI-driven automation can restructure financial activities, reducing time and resource consumption, and contributing to SDG 8 (Decent Work and Economic Growth). In addition, by providing real-time data analysis, AI empowers businesses to make sustainable decisions based on real-time data, aligning with SDG 9 (Industry, Innovation, and Infrastructure) and SDG-16 (Peace, Justice, and Strong Institutions) and SDG 17 (Partnerships for the Goals). The paper has implications for policy makers, technology developers, financial institutions and business firms.

The research investigates the mediating influence of Green Human Resource Management (GHRM) practices—including environmentally focused recruitment, training, and performance management—on the relationship between green leadership and employees’ green advocacy within Saudi Arabia’s hospitality and tourism industry. Data were gathered through a structured questionnaire administered to supervisors and managers working in five-star hotels, producing 544 valid responses for analysis. The conceptual framework was examined using Structural Equation Modeling (SEM) with the WarpPLS 0.7 software to rigorously assess both the measurement validity and structural associations. The analysis demonstrated that green leadership exerts a positive and significant impact on GHRM practices as well as on employees’ willingness to advocate for environmentally responsible behaviors. Furthermore, GHRM initiatives were found to strengthen employees’ pro-environmental engagement and serve as a partial mediating channel between green leadership and green advocacy. Overall, the findings highlight that institutionalizing sustainable HRM approaches is a fundamental route through which leadership enhances environmental accountability and promotes the long-term economic viability of the hospitality sector. The study concludes by underscoring its theoretical and managerial implications, emphasizing how leadership-guided sustainability actions can foster an organizational culture grounded in ecological responsibility.

This study examines the mediating role of electronic customer relationship management (e-CRM) in the relationships between digital marketing strategies and electronic loyalty (e-loyalty). Using partial least squares structural equation modeling with data from 274 Saudi Arabian consumers collected via cross-sectional survey, we tested direct and indirect effects of digital marketing, electronic digital services, and social media marketing on e-loyalty through e-CRM mediation. Results reveal that all three digital marketing strategies significantly predict both e-CRM and e-loyalty. E-CRM, in turn, significantly predicts e-loyalty (β = 0.168, p = 0.005). Mediation analysis demonstrates that e-CRM partially mediates the relationships between digital marketing strategies and e-loyalty, with significant indirect effects for digital marketing (β = 0.060, p = 0.023) and electronic digital services (β = 0.056, p = 0.011). The model demonstrates substantial explanatory power (R² = 0.782 for e-CRM; R² = 0.838 for e-loyalty) and strong predictive relevance (Q² = 0.777 and 0.827, respectively). Findings suggest that digital marketing strategies are associated with enhanced e-loyalty both directly and indirectly through improved customer relationship management capabilities. Organizations may benefit from considering integrated digital marketing approaches while leveraging e-CRM systems to enhance customer loyalty outcomes. The study contributes theoretical insights into digital marketing effectiveness and provides practical considerations for sustainable digital customer engagement strategies in emerging markets.

This study examines the relationships between corporate social responsibility (CSR), ISO 26000 compliance, green production practices, positioning strategy, and environmental sustainability in Saudi Arabian industrial companies. A quantitative cross-sectional survey of 353 managers was analyzed using partial least squares structural equation modeling (PLS-SEM). Results revealed significant positive direct effects for all practices on environmental sustainability, with ISO 26000 demonstrating the strongest influence (β = 0.239), followed by CSR (β = 0.219), positioning strategy (β = 0.154), and green production (β = 0.148). Contrary to expectations, positioning strategy did not moderate the relationships between other practices and environmental sustainability, suggesting an independent rather than synergistic implementation pathway. The findings extend institutional and stakeholder theories by demonstrating the superior efficacy of structured, comprehensive frameworks like ISO 26000 over fragmented initiatives. Practically, the study provides empirical guidance for industrial managers in emerging economies, advising prioritization of integrated sustainability standards and sequential implementation to support national goals such as Saudi Arabia’s Vision 2030. The research contributes an “independent pathway model” to the sustainability literature, offering a strategic approach for organizations navigating resource constraints while pursuing environmental objectives.

Purpose: Drawing on the dynamic capabilities perspective, the study aims to move beyond context-dominant explanations by focusing on microfoundational mechanisms through which employees interpret and respond to dynamic work environments. In doing so, it seeks to clarify whether organizational learning culture is linked to employee resilience primarily through these behavioral and psychological capabilities, thereby offering a more nuanced understanding of how resilience is associated with contextual conditions at the employee level. Design/methodology/approach: The research utilizes survey data from 410 employees working in Egypt's dynamic and turbulent hospitality sector. Findings: The findings show that organizational learning culture is positively associated with employee resilience, employee ambidexterity and employee self-efficacy. Employee ambidexterity and employee self-efficacy are positively associated with employee resilience and account for robust indirect associations. In contrast, the direct association between organizational learning culture and employee resilience is relatively modest, whereas its associations with ambidexterity and self-efficacy are substantially stronger. Overall, the results reveal a mechanism-dominant pattern in which organizational learning culture is linked to employee resilience primarily through employee ambidexterity and self-efficacy in managing challenges in dynamic work environments. Research limitations/implications: The study advances theory by re-specifying how organizational context relates to employee resilience. Rather than treating resilience as a direct outcome of contextual conditions, it positions it as an outcome linked to microfoundational mechanisms, thereby shifting emphasis from context-dominant to mechanism-oriented explanations. This contributes to the dynamic capabilities literature by clarifying how individual-level behavioral and psychological capabilities are implicated in translating contextual conditions into adaptive outcomes. It also contributes to resilience research by integrating ambidexterity and self-efficacy within a single explanatory framework, highlighting their complementary roles and addressing the fragmentation between behavioral and psychological perspectives on employee adaptation. Originality/value: This study offers a novel perspective by introducing a mechanism-dominant view of employee resilience that challenges the prevailing emphasis on direct contextual effects. It is among the first to integrate employee ambidexterity and employee self-efficacy as complementary microfoundational mechanisms within a single framework linking organizational learning culture to resilience. By doing so, it moves beyond treating these constructs as independent predictors and instead highlights their joint role in shaping adaptive functioning. The study also brings the dynamic capabilities perspective into the employee resilience domain, offering a more fine-grained explanation of how organizational conditions are linked to employee-level outcomes.