This study investigates the impact of Accounting Knowledge Management (AKM) systems on innovation and performance in UAE organisations, in line with the country's vision to become a global financial hub. By using Structural Equation Modelling (SEM) on data from various UAE firms, the research uncovers a strong positive relationship between knowledge sharing in accounting and both financial and non-financial outcomes, fostering overall organisational innovation. Interestingly, non-financial improvements like customer satisfaction may not always lead directly to financial gains, suggesting a need for UAE firms to find a strategic balance. This study contributes valuable insights to the academic discourse on knowledge management, offering UAE organisations evidence-based recommendations to leverage AKM for sustained innovation and growth. These findings serve as a benchmark for other organisations aiming to optimise knowledge management systems to enhance performance across multiple dimensions.

Artificial intelligence (AI) is revolutionizing industries across the globe and its transformative potential continues to make significant changes in human resource management (HRM) by optimizing recruitment, enhancing employee engagement, and streamlining HRM processes. The study evaluated the challenges faced while adopting AI in HRM to enhance firms’ data transformation processes. The study adopted a quantitative research design and surveys for data collection. A random sampling approach was used to select 169 companies in Jordan, with 200 employees chosen. A multiple regression model (MRM) was used to assess the impact of challenges on AI adoption. The study revealed that data falsification and biased decision-making are the most pervasive challenges, while firm long-term budgeting has been facilitated. The study concludes that adopting AI in HRM results in unfair decision-making and invalidated results. Further financial maintenance is also a factor sufficiently provided by the innovative AI techniques applied in the recruitment process (Jihad & Várallyai, 2021; Prikshat et al., 2023). The Jordanian context, which is culturally distinct from the rest of the globe, has not had its AI-related challenges well addressed. This research addresses a gap in the literature by describing the challenges faced by human resource (HR) managers in Jordan when attempting to integrate AI and by proposing a solution to these problems.

This study examines whether sustainability information disclosure (SID) in the Arab Gulf acts as a substantive strategic tool that enhances corporate outcomes or merely serves as a symbolic gesture to maintain legitimacy. Using data from 92 listed firms across the Gulf Cooperation Council (GCC) from 2020 to 2023, the study distinguishes between the level (volume) and quality (credibility) of disclosure. It examines their respective impacts on return on assets (ROA), return on equity (ROE), and financial reporting quality. The results reveal a consistent positive association between disclosure levels and financial performance, suggesting that volume-based corporate environmental, social, and governance (ESG) reporting may support short-term legitimacy and market confidence. In contrast, disclosure quality shows weaker and less consistent effects, highlighting a potential disconnect between visibility and substance. This pattern reflects the strategic use of disclosure for symbolic compliance in the GCC, where ESG reporting is often adopted to satisfy external expectations rather than to support internal transformation or long-term value creation. The findings position sustainability disclosure as an underleveraged tool for strategic knowledge management. While current practices enhance legitimacy, they fall short of driving performance gains through internal learning or reporting integrity. Policy implications include the need for harmonised disclosure frameworks, mandatory assurance standards, and improved alignment with international ESG guidelines to strengthen the credibility and impact of corporate sustainability communication in emerging markets.