In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

The present study aims at exploring the extent to which the quality standards of educational activities in Arabic language syllabi is practiced. For this goal, the research adopted the descriptive approach. For the objective of the study, the researcher resorted to the mixed method; quantitative and qualitative data collection and analysis. The mixed data collection methods comprised list of quality standards for educational activities, observation card, and semi-structured interviews. The research sample included 28 Arabic language teachers in government schools for boys in Abha city and 4 language teacher supervisors and 4 School Accreditation Evaluation Specialist. The respondents of the sample were distributed as follows: 10 teachers from the upper grades of primary school, 10 Arabic language teachers from intermediate school and 8 teachers from secondary school. The study tools include a list of quality standards of educational activities and a classroom observation card. An observation card was designed to reveal the extent of practicing the quality standards of educational activities in Arabic language courses. Regarding the list of quality standards, the research identified 25 quality standards for educational activities in Arabic language syllabi. Ultimately, the study concluded that the degree of practicing the quality standards of educational activities ranged from 2.28 to 1.18, which means that the degree of practicing them is between average and low. Moreover, the extent of practicing the quality standards of educational activities in Arabic language syllabi as a whole was 1.59, which means that they are practiced at a weak level. Accordingly, the researcher suggested some recommendations and future studies.

In order to assess the effects of e-learning integration on university performance and competitiveness, this study uses Oman as a model for the Gulf. Analyzing how e-learning impacts technology integration, diversity, community engagement, infrastructure, financial strength, institutional reputation, student outcomes, research and innovation, and academic quality can reveal whether universities are effectively incorporating digital tools to enhance teaching and learning. By offering a framework for comparable institutions in the Gulf area, this study provides insights into optimizing e-learning techniques to improve university performance and competitiveness. This study uses the Structural Equation Modeling (SEM) with a dataset comprising 424 participants and 55 indicators, analyzed using both measurement and structural models. The results of the hypothesis testing, which indicate that e-learning has a positive effect on factors like student outcomes (B = 0.080, t = 2.859, P = 0.004) and institutional reputation (B = 0.058, t = 2.770, P = 0.005), lend credence to these beliefs. Omani universities need culturally sensitive e-learning, stronger institutional support, and training to enhance diversity (B = 0.002, t = 0.456, P = 0.647) and technology integration (B = −0.009, t = 0.864, P = 0.387). These improvements increase the visibility of Gulf institutions abroad, attracting the best students from all around the world and fostering an inclusive learning atmosphere. Financially speaking, e-learning offers reasonably priced solutions such as digital libraries and virtual laboratories, which are especially beneficial in a region where education plays a major role in socioeconomic development.