This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

This study examines how Artificial Intelligence (AI) enhances Sharia compliance within Islamic Financial Institutions (IFIs) by improving operational efficiency, ensuring transparency, and addressing ethical and technical challenges. A quantitative survey across five Saudi regions resulted in 450 validated responses, analyzed using descriptive statistics, ANOVA, and regression models. The findings reveal that while AI significantly enhances transparency and compliance processes, its impact on operational efficiency is limited. Key barriers include high implementation costs, insufficient structured Sharia datasets, and integration complexities. Regional and professional differences further underscore the need for tailored adoption strategies. It introduces a novel framework integrating ethical governance, Sharia compliance, and operational scalability, addressing critical gaps in the literature. It offers actionable recommendations for AI adoption in Islamic finance and contributes to the global discourse on ethical AI practices. However, the Saudi-specific focus highlights regional dynamics that may limit broader applicability. Future research could extend these findings through cross-regional comparisons to validate and refine the proposed framework. By fostering transparency and ethical governance, AI integration aligns Islamic finance with socio-economic goals, enhancing stakeholder trust and financial inclusivity. The study emphasizes the need for targeted AI training, the development of structured Sharia datasets, and scalable solutions to overcome adoption challenges.

This research intends to find out the compliance acts based on the manufacturing industry of Bangladesh and lead to the development of the integrated theory of compliance model. There are several compliance regulations, that are separately dealt with in any manufacturing organization. These compliance regulations are handled at various ends of the organization making the process quite scattered, time-consuming, and tedious. To fix this problem, the integration of organizational compliance regulations is brought under one platform. Researchers have applied the qualitative approach with multiple case studies methodology scrutinizing the in-depth interviews and transcripts. Furthermore, the NVIVO tool has been used to analyze, where the necessary themes of the Organizational Compliance Regulations are found. Therefore, we have proposed a conceptual framework to inaugurate a standalone combined framework, which is an innovative and novel measure.

Many studies have called for more research and increased knowledge about Family Businesses (FB), notably their sustainability. This work aims to reduce this limitation through a narrative literature review and thus contribute to knowledge about FB’s compliance and sustainability design. The results suggest that interest in sustainability practices is growing but still low, and implementation is challenging. This work presents scientific contributions, notably to the Theories of Vision Based on Resources, Dynamic Capabilities, and Stewardship. At the same time, it contributes to the operationalization of FB, as they can design their sustainability practices and compliance strategies similar to those of others. The value of this work culminates in the original proposal of a framework identifying the leading information representative of the main challenges for the sustainability of FB.

The Convention on the Rights of Persons with Disabilities (CRPD) constitutes a crucial international framework that underscores the significance of inclusive education for individuals with disabilities, a vital goal for nations globally. This study seeks to examine the alignment of the recently established Saudi Law on the Rights of Persons with Disabilities (SLRPD) with the CRPD in the educational sector. The study employs a comparative analytical methodology to examine pertinent legal material and international treaties regarding inclusive education for individuals with disabilities. The findings indicate that the SLRPD substantially improves the rights of persons with disabilities by facilitating access to educational opportunities. Article 8 of the bill significantly enhances Saudi Arabia’s adherence to Article 24 of the CRPD objectives regarding inclusive education. The report emphasizes Saudi Arabia’s dedication to the ongoing evaluation and enhancement of its legal frameworks to facilitate access to educational opportunities for disabled children and youth. Under Saudi Arabia’s Vision 2030, the Kingdom has made significant strides in assisting those with disabilities, aligning with worldwide norms and its strategic goals. The research advises nations to intensify their initiatives for inclusive education by bolstering intersectoral collaboration, amplifying awareness activities, and cultivating relationships with international organizations. These measures will not only guarantee ongoing adherence to the CRPD but will also empower persons with disabilities to attain sustainable educational opportunities.