Search Results (738)

How individuals and organizations interface with the digital economy has been largely influenced by transformations ushered in on the global financial map by the rapidly expanding Financial Technology (FinTech). This paper seeks to shed light on the successes of FinTech, namely on how it contributed to sustainability through financial inclusion, reduction in reliance on cash and the promotion of an innovation-driven economy known for being paperless. Based on contributions from students at Taif University in Saudi Arabia, determinants of FinTech adoption intentions are analyzed using data from n = 544. Our study focuses on evaluating the effects of financial, technical and external factors on adoption behavior by using a two-prong approach: first, we use the DeLone and McLean IS Success Model; then we employ a Second-Order Construct using Structural Equation Modelling (SEM). The results indicated that the strongest effects on attitudes stem from technical factors—information, system and service quality. Additionally, they also show that adoption intention is considerably shaped by financial as well as external dimensions. The Saudi Vision 2030 has set national goals of digital transformation, financial inclusion and human capital empowerment. This study provides a modest contribution to those goals by fostering FinTech adoption among the youth. Furthermore, its findings also offer educators, policymakers and Fintech providers a platform to enhance literacy, strengthen trust and develop sustainable digital finance ecosystems in line with the Kingdom’s Vision 2030 objectives. Full article

Rapid digitalization is transforming how public and private institutions manage regulation, compliance, and supervision. This paper explores the rise of Regulatory Technology (RegTech) and Supervisory Technology (SupTech) as instruments of digital regulatory governance and examines their implications for administrative efficiency, defined as the optimization of regulatory and supervisory processes through automation and data-driven coordination, institutional capacity, and policy innovation. Using a systematic literature review of 59 peer-reviewed studies published between 2017 and 2025, the study identifies how RegTech enhances compliance management and risk control in financial institutions, while SupTech enables regulators to improve supervisory agility, transparency, and real-time oversight. The findings show that these technologies create significant administrative value by streamlining reporting, enhancing accountability, and strengthening governance networks across the public–private interface. However, adoption is constrained by cybersecurity vulnerabilities, algorithmic opacity, regulatory fragmentation, and organizational resistance. To address these issues, the study proposes an integrated governance framework that maps opportunities and barriers across compliance, risk, technology, and institutional coordination. By synthesizing fragmented evidence, this research contributes to the field of administrative sciences by positioning RegTech and SupTech not only as technical innovations but as transformative tools of digital public administration and regulatory modernization. Full article

Sinking markets have become a consumption blue ocean, as the digital economy enters its second phase. Based on data from 231 prefecture-level cities from 2011 to 2023, various econometric methods, including the fixed effects model, threshold effect model, and mediation effect model, are used to explore the impact and mechanism of digital technology penetration on sustainable household consumption in the sinking market. The findings suggest that the penetration of digital technology has a substantial impact on sustainability of household consumption in this market. This conclusion remains robust after addressing endogeneity and conducting a series of robustness checks. The threshold value for human capital is 0.0068, and only when human capital accumulation reaches this level can the synergy between human capital and sustainable household consumption be enhanced. The mechanism analysis indicates that the effect of digital technology on consumption is partially mediated by household income and financial development. A heterogeneity analysis reveals that the effect of digital technology penetration on sustainable household consumption is universally beneficial, with a more significant impact in central and western regions. This study provides reference ideas for enhancing the sustainability of household consumption in the sinking market in the context of digital transformation. Full article

This study examines how tourism development in Tunisia responds to environmental degradation, renewable energy consumption, technological innovation, and foreign direct investment. Using annual data for 1990–2023, we apply the Autoregressive Distributed Lag (ARDL) bounds approach to identify long-run equilibria and short-run dynamics and validate the results with Fully Modified Ordinary Least Squares (FMOLS). The bounds tests confirm stable long-run relationships among tourism development and its structural determinants—environmental degradation, renewable energy, technological innovation, and foreign direct investment. The empirical results show that environmental degradation depresses tourism development in the long run, whereas renewable energy and technological innovation promote it. Foreign direct investment provides the strongest positive contribution. Complimentary Granger causality tests confirm unidirectional causality from environmental degradation, renewable energy, and technological innovation to tourism development, and bidirectional causality between tourism and foreign direct investment, validating the robustness and direction of influences among variables. Short-run effects appear weaker and occasionally mixed; however, the negative and highly significant error-correction term indicates convergence toward equilibrium. The FMOLS estimates closely match the ARDL results, providing further confidence in the results. Accordingly, policymakers should bolster environmental management, increase renewable energy as part of tourism infrastructure, advance digital and eco-innovation, and attract FDI in cleaner technologies and higher standards of services. This study fills conceptual and regional evidence gaps by integrating environmental, technological, and financial dimensions within a unified framework. It offers practical guidance consistent with the Sustainable Development Goals; specifically, Goals 7 (clean energy), 8 (sustainable growth and jobs), and 13 (climate action). Full article

Plastic recycling is critical to transitioning toward a circular economy (CE), yet traceability systems for recycled plastics remain unevenly adopted. While effective traceability supports transparency, compliance, and supply chain accountability, its implementation is shaped not only by technological readiness but also by organisational behaviours and strategic priorities. This study explores how traceability adoption is influenced by company size, internal CE strategy, and perceptions of cost, risk, and regulatory demand. A survey of 65 Australian industry stakeholders reveals that 76% of companies with a CE strategy have implemented traceability systems, compared to 42% without. Larger firms report higher adoption rates than small and medium enterprises, largely due to resource advantages and differing interpretations of traceability’s value. Key barriers include high perceived costs, lack of standardised frameworks, and scepticism toward digital tools. Conversely, motivations such as reputational benefits, regulatory alignment, and inter-organisational trust were identified as enablers, alongside emerging technologies like blockchain and chemical tracers. The findings underscore the role of organisational context in shaping traceability practices and highlight the need for tailored interventions. Recommendations include financial incentives, harmonised standards, and sector-specific guidance that address not only technical gaps but behavioural and structural factors limiting uptake. Positioning traceability as an integrated organisational strategy may accelerate its adoption and support broader circular economy outcomes across the plastics value chain. Full article

The persistent fragmentation of the architecture, engineering, and construction (AEC) industry drives the pursuit of advanced and unified construction solutions. This study investigated the limited understanding and adoption of one of these solutions, the platform approach to design for manufacturing and assembly (P-DfMA) within the AEC industry. Semi-structured interviews were conducted with 14 design professionals from China and the UK to understand how they utilize this approach. Governmental policy documents were also analyzed to examine how they hinder or facilitate the adoption of P-DfMA. The results were mapped using the technology–organization–environment (TOE) framework. Challenges and adoption considerations were identified by a thematic analysis, supported by text-mining results from Voyant Tools, with the most frequent keywords visualized in charts. The findings indicate that P-DfMA adoption is conceptually fragmented within the AEC industry, with a gap between theory and practice. Technical limitations in organizational structuring and environmental misalignment hinder adoption. Challenges and considerations span five domains: design, digital, financial and procurement, organizational, and sustainability. This research offers novel insights gained by integrating multi-layered analyses of construction practice interviews and policy perspectives within the TOE framework, along with timely insights into the socio-technical dynamics shaping the future of the industry. Full article

Digital tools and platforms offer significant potential to address critical gaps in market access, credit availability, and agricultural knowledge, particularly in urban and peri-urban areas. This is especially relevant in regions like Sudan, where these opportunities remain largely underexplored. By providing real-time market information, facilitating financial access, and offering essential agricultural training, these tools can help bridge traditional barriers, improve decision-making capabilities, and contribute to sustainable agriculture. Such advancements strengthen economic resilience and promote equity in agriculture, enabling these farmers to drive innovation and sustainability in the industry. Our study was conducted in Omdurman’s Algamwai area during 2022 and 2023, and involved interviews with 100 female farmers. It explored the intersection of gender, technology, and socioeconomic equity. It highlighted how technological advancements can enhance agricultural productivity and market access while addressing challenges such as limited digital literacy and socioeconomic constraints. Despite structural inequalities—including restricted land ownership (45%), limited credit access (5%), and inadequate extension services—female farmers are driving innovation and sustainability by adopting sustainable practices, enhancing food security, and building community resilience. Digital urban agriculture provides income opportunities (76% rely on it) and serves as a platform for equitable participation. From a social science perspective, this research underscores the need to address systemic disparities to unlock the full potential of farmers. Policies ensuring equitable access to resources, credit, and technology are essential for fostering participation and maximizing the socio-economic benefits of digital agriculture in Sudan and similar contexts. Full article

Cryptocurrencies utilize blockchain technology to ensure transparency, decentralization, and immutability in financial transactions. It is expected that blockchain applications will significantly impact renewable energy markets. However, there is a lack of studies addressing the energy requirements of digital currencies. This research proposes optimizing a hybrid energy system consisting of distributed renewable and non-renewable energy sources, focusing on cryptocurrency mining. Although previous studies have not yet addressed energy system optimization considering cryptocurrency mining farms, the increasing prominence of such farms highlights the growing need for research in this area. The primary renewable sources in the proposed hybrid system include photovoltaic (PV) panels and wind turbines. We employ diesel generators as backup systems to compensate for the intermittent nature of solar and wind energy production. Besides meeting the demands of urban loads, cryptocurrency mining devices will be considered a major energy consumer. In this article, the optimal configuration of the energy system will be determined based on technical and economic indicators. Additionally, economic evaluations will be conducted to assess the income generated from cryptocurrency mining farms, and appropriate approaches will be identified from both technical and financial perspectives, focusing on return on investment (ROI). Full article

Medication non-adherence remains a major challenge in healthcare systems worldwide, with significant implications for patient outcomes and healthcare costs. This study explored the perceptions and practices of Key Opinion Creators (KOCs) in Kosovo regarding medication adherence. Using a qualitative approach, 15 participants representing hospitals, pharmacies, academia, pharmaceutical companies, insurance, and professional associations were surveyed through open-ended questionnaires. Findings reveal the absence of clear national policies or guidelines dedicated to adherence, limited monitoring systems, and insufficient institutional support. While KOCs recognize healthcare professionals’ (HPs) role in patient education, counseling, and monitoring, they also stressed that their engagement is often fragmented and lacks standardized reporting mechanisms. Technology and innovation were identified as promising tools to improve adherence, but their application is limited by inadequate infrastructure and resources. Key barriers include a lack of guidelines, financial and human resource constraints, low patient education, and disparities across demographic groups. The study highlights the urgent need for coordinated policies, stronger inter-professional collaboration, targeted interventions, and integration of digital health solutions to strengthen medication adherence practices in Kosovo. Full article

Digital finance, representing the deep integration of finance and technology, has become a critical enabler of sustainable industrial transformation. Focusing on resource-based enterprises (RBEs)—key actors in transitioning towards sustainable practices—this study investigates how digital finance development fosters new quality productive forces (NQPFs), a core driver of high-quality, sustainable development. Utilizing panel data from Chinese A-share listed RBEs (2008–2022), we measure NQPF using the entropy method and gauge regional digital finance development with the Peking University Digital Financial Inclusion Index (DFII). Empirical analysis employing two-way fixed effects and panel threshold regression models provides robust evidence that digital finance significantly enhances NQPFs within RBEs. Crucially, mechanism analysis identifies three fundamental pathways underpinning sustainability: (1) mitigating financial constraints; (2) facilitating technological innovation and transformation; (3) strengthening green transition awareness. Furthermore, the impact of digital finance exhibits synergistic enhancement alongside increasing environmental regulation intensity and improved financial resource allocation efficiency. Heterogeneity analysis reveals that the effect is more pronounced in regions with lower marketization, within state-owned enterprises, and among RBEs in recession stages. Collectively, these findings offer significant implications for policymakers and industry practitioners aiming to strategically leverage digital finance to accelerate the sustainable transformation of resource-intensive industries, thereby contributing directly to environmentally sustainable and resilient economic development. Full article

Artificial Intelligence (AI) is increasingly central to sustainable development, yet its advancement varies across G7 economies. This study employs Method of Moments Quantile Regression (MMQR) to examine how Financial Technology (FinTech), Economic Growth (EG), Human Capital (HC), and Renewable Energy Consumption (RENC) influence AI development in G7 countries from 2000 to 2022. By analyzing heterogeneous effects across quantiles, the study captures stage-specific drivers often overlooked in average-based models. Results indicate that FinTech and human capital significantly promote AI adoption in lower and middle quantiles, enhancing digital inclusion and innovation capacity, while RENC becomes relevant primarily at advanced stages of AI adoption. Economic growth exhibits negative or inconsistent effects, suggesting that GDP expansion alone is insufficient for technological transformation without alignment to supportive policies and institutional contexts. The lack of long-run cointegration further highlights the dominance of short- and medium-term dynamics in shaping the AI–sustainability nexus. These findings provide actionable insights for policymakers, emphasizing targeted FinTech development, skill-building initiatives, and renewable-powered AI solutions to foster sustainable and inclusive AI adoption. Overall, the study demonstrates how financial, human, and environmental factors jointly drive AI development, offering a mechanism-based perspective on technology-driven sustainable development in advanced economies. Full article

Monetary policy and central banks faced significant challenges in recent decades, like the Great Recession and the 2008–2009 financial crisis, and the Global Inflation Surge of 2021–2022. The introduction of blockchain technology triggered major financial innovations. Nevertheless, the adoption of digital currencies and stablecoins in particular has been limited and does not have wide and everyday use, like national currencies. To understand non-national currency usage better, we examine free banking in Scotland and the U.S., and specifically note issuance. Lessons from these periods suggest the importance of reserves and coordination mechanisms. Based on these free banking cases, we propose that banks and corporations should have the freedom to issue their own stablecoins. More specifically, we examine the freedom for regulated banks to issue their own stablecoins in a competitive environment, learning from historical precedents how to manage such a system. Free banking stablecoins could provide significant benefits, especially in countries with unstable monetary systems, like emerging economies. Such benefits can range from better monetary policy, inflation targeting, and stability, to a broader range of innovative financial markets and services that can contribute towards entrepreneurship, investments, and economic development. Citizens, entrepreneurs, and domestic and foreign investors can gain from these benefits. At the same time, the banking sector and financial institutions can maintain an important role and further expand and develop by offering innovative financial services in an evolving and challenging environment due to financial technology and disintermediation. Finally, governments and central banks could also benefit from increased financial inclusion, higher economic growth and development, but also from more competition and financial stability, and from financial innovation and technology services. Full article

Financial Technology (FinTech) is fundamentally reshaping the accounting profession, accelerating the shift from routine transactional activities to more strategic, data-driven functions. This transformation demands advanced digital competencies, yet the scholarly understanding of these skills remains fragmented. To provide conceptual and analytical clarity, this study defines FinTech as an ecosystem of enabling technologies, including artificial intelligence, data analytics, and blockchain, that collectively drive this professional transition. Addressing the lack of systematic synthesis, the study employs a systematic literature review (SLR) guided by the PRISMA 2020 framework, complemented by bibliometric analysis, to map the intellectual landscape. The review focuses on peer-reviewed journal articles published between January 2020 and June 2025, thereby capturing the accelerated digital transformation of the post-pandemic era. The analysis identifies four dominant thematic clusters: (1) the professional context and digital transformation; (2) the educational response and curriculum development; (3) core competencies and their technological drivers; and (4) ethical judgement and professional responsibilities. Synthesising these themes reveals critical research gaps in faculty readiness, curriculum integration, ethical governance, and the empirical validation of institutional strategies. By offering a structured map of the field, this review contributes actionable insights for educators, professional bodies, and firms, and advances a forward-looking research agenda to align professional readiness with the realities of the FinTech era. Full article

This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors, countries/territories, sources, and thematic trends. The results reveal that the scientific output within this research field has increased since 2018, emphasising the integration of artificial intelligence (AI), robotic process automation, and blockchain technologies in accounting. The findings also suggest that automation enhances efficiency, accuracy, and reliability while also raising concerns about ethics, cybersecurity, and job displacement. This study evaluates the accounting research from early discussions on information systems and automation to current topics such as digital transformation, sustainability, and intelligent decision-making. Furthermore, it contributes to the understanding of the scientific development of digital accounting and addresses future research directions involving AI and machine learning for predictive analytics and fraud detection, blockchain for secure and transparent accounting systems, sustainability through the integration of ESG reporting, and interdisciplinary collaboration between accounting, computer science, and business management to develop intelligent financial systems. The findings provide insights for academics and practitioners aiming to understand the ongoing digital transformation of accounting systems. Full article

Technological advancements driving smart healthcare transformation need new models and solutions for emerging technology challenges. The objective of this review paper is to introduce the concept of smart healthcare, identify its main characteristics, highlight the key drivers of its adoption (“Technological Advancements, Digital Citizen Societies, Shifting Models of Patient Care, Healthcare Workforce Shortages, Rising Costs of Healthcare Delivery, and Impacts of COVID-19”), and present the primary challenges associated with its implementation (“Reduced Human Interaction and Patient Monitoring, Data Accuracy and Reliability, Data Security and Privacy, Interoperability and System Performance, Ethical Concerns and Trust in AI, High Financial Costs”). The paper is written in simplified language to enable a wide range of healthcare stakeholders—particularly healthcare professionals with limited technical backgrounds—to develop a foundational understanding of smart healthcare. This knowledge can foster greater engagement in efforts to transform healthcare systems into smarter, more efficient models. Furthermore, the findings of this review may support future research efforts, especially those aimed at developing models or frameworks that facilitate the practical integration of smart healthcare beyond theoretical concepts, by offering a synthesized framework for SHC. Full article