This study aims to analyze trends, pioneers, emerging issues, and potential future research in the field of digital technologies such as blockchain, artificial intelligence, big data, fintech, and digital transformation for corporate sustainability. Using VOSviewer, R-studio, and BiblioMagika, this bibliometric review analyses 1251 articles published between 1995 and 2024 from the Scopus database. It highlights gaps in the knowledge and possible areas for further research in digital technologies and sustainability. Based on the findings, it can be determined that recent scholarly work has focused on topics such as digitalisation and sustainability, AI and sustainable development, blockchain and environmental technology, financial technology and green innovation, and energy policy and carbon emissions. This study is useful in helping emerging scholars identify and understand current trends in digital technologies and sustainability.

Purpose: Employee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into the influence of participative budgeting on managerial performance. Drawing upon goal-setting theory, this study discerns budget goal commitment as a mediating variable while also examining directive leadership as a moderator in the dynamics of this association.Design/methodology/approach: The current study used partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4.0. 373 questionnaires were collected from managers in Iraqi public universities, with 58.37% responding.Findings: The findings show that budget goal commitment partially mediates the connection between budget participation and managerial performance. Furthermore, the results showed that directive leadership increases the positive associations between budget goal commitment and managerial performance.Originality/value: This study expands the existing literature by shedding light on the mediating role of budget goal commitment and the moderating influence of directive leadership. It also enriches the discourse in management accounting by providing a more elucidation of how employee involvement in the budgeting process enhances managerial performance.

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.