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The primary purpose is to empower financial institutions in AI integration decisions. By combining QSFS and the Golden Cut technique, the study establishes a robust foundation for assessing AI progress effects, aligning implementation with performance goals, and promoting technical innovation. Dimensions explored include AI-related workforce competency, technological adaption, and ethical AI practices, crucial components within the BSC framework for technological innovation.

This study employs a distinctive approach, integrating the Balanced Scorecard (BSC) framework with Quantum Spherical Fuzzy Sets (QSFS) and the Golden Cut approach to explore the dynamic landscape of AI deployment. The integration addresses uncertainties, enhancing impact assessment accuracy amid ambiguity associated with AI outcomes. QSFS and the Golden Cut technique together facilitate precise identification of thresholds and crucial values.

The research delves into the intricate relationship between enduring financial stability and AI progress, recognizing technology's crucial influence on financial decision-making. Findings underscore technology's significant impact on financial institutions' AI integration decisions. This novel approach provides a strong quantitative basis, offering insights into workforce competency, technological adaption, and ethical AI practices.

Despite valuable contributions, the study acknowledges limitations, such as potential biases and generalizability concerns, emphasizing the need for cautious interpretation and suggesting future research directions. Recognizing the research's boundaries and complexities in studying AI deployment in financial institutions underscores the need for ongoing exploration.

The research's originality lies in presenting an innovative methodology, integrating BSC, QSFS, and the Golden Cut, providing a unique perspective for decision-making. Contributions extend beyond academia, offering practical insights to enhance AI strategic implementation in the financial industry. This novel approach enriches the technology and finance discourse, fostering theoretical and practical advancements.

This study aims to evaluate sustainable investment policies for housing in Qatar.

This paper proposes a new model for analyzing sustainable investment policies for housing demand in Qatar via a hybrid quantum fuzzy decision-making model. The study processed the criteria with the facial expression-based Quantum Spherical fuzzy DEMATEL and ranked the alternatives with the facial expressions-based quantum spherical fuzzy TOPSIS. Four factors were determined due to a comprehensive literature review (Environment, Housing Design, Building Design, and Surrounding the building), with five sustainable investment policy alternatives (Electricity production with renewable energies, Recycling systems and materials in construction, Transport with less carbon emission, Biodiversity for residents, and Resilience to natural disasters).

The analysis indicates that the design of the building is the most important factor (0.254), while the environment is the most influencing factor (0.253) regarding housing demand in Qatar. Transport with less carbon emission and electricity production with renewable energies are the most critical alternative investment policies.

This study provides useful insights for regulators, policymakers, and stakeholders in Qatar’s sustainable investment policies for housing demand. The main motivation of this study is that there is a need for a novel model to evaluate the sustainable investment policies for housing demand. The main reason is that existing models in the literature are criticized due to some issues. In most of these models, emotions of the experts are not taken into consideration. However, this situation has a negative impact on the appropriateness of the findings. Because of this situation, in this proposed model, facial expressions of the experts are considered. With the help of this issue, uncertainties in the decision-making process can be handled more effectively.

Health technologies are an issue that directly affects the sustainability and quality of health services. Due to budget constraints, it is not financially possible for businesses to apply comprehensive improvement strategies to all these criteria. In this case, it is possible for businesses to implement more priority strategies. Accordingly, the main purpose of this study is to evaluate the important performance indicators of health technology investments.

Firstly, with the help of the artificial intelligence system, a decision matrix is established. Secondly, spherical fuzzy total order of preference decision-making trial and evaluation laboratory methodology is taken into consideration for weighting the criteria. Thirdly, emerging seven countries are ranked by using spherical fuzzy MultiAtributive Ideal-Real Comparative Analysis (MAIRCA).

The findings demonstrate that the criteria of health policies and research and development are defined as the most significant factor in this regard. China and Turkey are also found to be the most successful emerging countries with respect to the performance of health technology investments.

The main contribution of this study is that a novel decision-making model is generated by integrating artificial methodology into the spherical fuzzy sets.

The aim of this research is to examine the effect of corporate sustainability performance on financial performance and the role of agency costs and business risk in determining this effect.

This study uses the data of 83 non-financial Turkish firms listed on Istanbul Stock Exchange during the period 2014–2021. Two-step system GMM models are applied to examine the study’s hypotheses.

The results indicate a positive effect of corporate sustainability performance on financial performance, and that this effect is significant only for firms that are more likely to suffer agency costs of equity, firms with R&D expenditures and firms with lower business risk.

The results of this study confirm the importance of regulations introduced by regulators to support the sustainability initiatives for firms that have less ability to access funds required for their investments. In addition, the findings provide important insight into the role of the persistence of corporate sustainability performance in enhancing financial performance through mitigating managers' opportunistic behavior.

To the author’s knowledge, this research is one of few that examine the effect of agency costs and business risk on the corporate sustainability–financial performance relationship in emerging markets.

The purpose of the study is to examine the electricity generation potential of different renewable energy sources in Morocco, as well as to propose a novel decision support model to prioritize renewable energy alternatives. The aim is to provide recommendations that support Morocco’s energy transition strategy and assist policymakers in devising future sustainable energy policies.

The paper integrates the analytic hierarchy process with expert feedback to prioritize five renewable energy alternatives – solar photovoltaics (PV), concentrated solar panels (CSP), wind, hydro and biomass – specific to the Moroccan context. The model uses 14 sub-criteria clustered into four main categories: economic, technological, socio-political and environmental. The criteria were weighted based on inputs from local energy sector experts to capture the distinct priorities and contextual specificities of Morocco’s renewable energy landscape.

The study’s findings emphasize the dominance of economic criteria among Moroccan experts. Solar PV emerged as the most suitable option due to its cost-effectiveness and alignment with Morocco’s policies to support solar energy, followed by hydropower and wind. CSP and biomass ranked lowest due to high costs and limited viability.

This study highlighted the need for quality data to support informed decision-making, as well as for a centralized database to facilitate access to consistent information on renewable energy projects.

It is recommended that policymakers prioritize mature and cost-effective technologies by establishing supportive regulatory frameworks and expanding investments in hybrid renewable energy infrastructures.

In addition to introducing the Analytic Hierarchy Process model for the first time within the Moroccan context, to the best of the authors’ knowledge, this research draws recommendations to assist Moroccan policymakers in devising future sustainable policies for the energy sector.

This research article aims to systematically explore the association between digitalisation and individual investors’ behavioural biases. Through an extensive exploration of digitalisation modes and their various serviceable avenues in the investment arena, the study aims to elucidate the impact of behavioural biases on individual investors’ investment decision-making processes.

The study employs Interpretative Phenomenological Analysis (IPA) to gain insights into behavioural finance and the associated behavioural biases of investors in digitalisation. IPA, a qualitative method grounded in heuristic, phenomenological, and idiographic elements, facilitates the exploration of individual investor experiences and the role of digitalisation and behavioural biases within.

Investors are categorised into two groups – decision seekers and decision makers – based on their digital inclination and the purpose behind using digital tools. The attributes of these segments are detailed under the sub-themes of Digital Inclination, Market Cognizance, Sophistication and Maturity, Sophomorism and Perception of Digitalisation. The study also identifies the specific behavioural biases pertinent to each segment. Additionally, it introduces a novel section on the insights related to human emotions, behaviour and sentiment within financial markets.

The essence of the current article is the application of the IPA method to the field of behavioural finance. To the best of the authors’ knowledge, this study is the first attempt of its kind which provides a methodical and comprehensive understanding of both, digitalisation and behavioural biases that affect the individual investor’s decision-making. It offers valuable insights for researchers, academicians and scholars in behavioural finance, enhancing the understanding of how behavioural biases influence investment decisions.

This study addresses the question of whether Islamic epistemology and ethics advance the understanding and promotion of sustainable development (SD) in the field of Islamic management, economics and finance (IMEF). This study also aims to understand how contemporary ethical theories explain and harmonise Islamic ethics in the context of SD.

This study adopts the PRISMA protocol and conducts a systematic literature review of 62 articles published from 2015 to 2023 to provide answers to four research questions. The selected publications were taken from the Web of Science, Scopus and Google Scholar databases, using the purposive sampling technique, and taking into account the selection criteria of quality, relevance and timeliness of the publications.

Four key findings emerged from the review. Firstly, Islamic epistemology and ethics, drawn from the Qur’an and Hadith, guide practices toward SD. Secondly, Islamic epistemology and ethics promote SD through various initiatives, including ethical behaviour, environmental stewardship, social responsibility, Islamic banking and financing ethics and Islamic social financing principles among others. Third, contemporary ethical theories such as virtue ethics, intentionalism, consequentialism and deontological ethics enrich the application of Islamic ethical foundations in the context of SD. Finally, the theoretical connection between Islamic epistemology, ethics and SD lies in their alignment toward promoting ethical behaviour, social responsibility and holistic ecosystem well-being.

The insights provided by this review offer practical implications for researchers, policymakers and practitioners in IMEF. The insights also underscore the importance of integrating Islamic ethical principles into SD initiatives and policy frameworks.

This novel study offers unique perspectives by integrating contemporary ethical theories with Islamic ethics and epistemology to justify SD in ways that are both theoretically and practically significant. In addition, six novel propositions are suggested for future research in IMEF.

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline construction projects in New Zealand. To achieve this, this study delves deeply into sustainable construction to understand the reasons behind and incorporate sustainable development trials into their newly established product management and development procedure. As a result, this study looks at identifying key elements of sustainable construction practices and various interpretations of sustainability in the construction industry; offering a strategy for incorporating sustainable construction practices into the pipeline construction project in New Zealand; and benefits and difficulties that the construction industry encounters when implementing sustainable construction. Finally, a framework is developed to help in understanding the issues and potential solutions for integrating sustainable building methods into the pipeline construction project in New Zealand.

This study followed a four-step method (Figure 1), beginning with the identification of the data, continuing with the first screening of the data, determining eligibility and, finally, including the data. This data collection is being done to provide knowledge and direction for further research. Data were collected from various websites on the Web of Science and from Scopus databases. Additionally, data were gathered with the assistance of aggregator databases such as Scopus (scopus.com) and publishing databases such as Elsevier (sciencedirect.com), Inderscience, Taylor and Francis (tandfonline.com), Emerald Insight (emeraldinsight.com) and Google Scholar. These databases have been considered by a number of scholars to be reputable databases.

This research provided a thorough description of the key justifications for sustainable construction. This study demonstrated how the idea worked in practice by reviewing the literature on the relevance and analysis of sustainability in construction. This body of research identified crucial components of sustainable construction techniques and varied interpretations of sustainability in the construction industry. To better grasp the current application considerations in the construction sector, it also offered literature on sustainable construction methods. To determine the most effective strategy to make certain adjustments to the current construction processes, the literature also includes a wide range of sustainability-related topics in both developed and developing country contexts. This study also demonstrated the many perspectives and strategies for sustainable behaviors. Because the purpose of this study was to develop a strategy for implementing sustainable construction in New Zealand, it was of the utmost importance to shed light on the most well-known and prominent sustainable construction applications from across the world. The output of this aim provided the literature on construction practices to acquire insight into the ongoing conversations on sustainable practices and systems in the construction industry. This was done to obtain insight into the existing talks.

This research's contribution to the body of knowledge is demonstrated by the fact that this study has led to a better understanding of sustainable construction practices in the construction industry as well as the identification of the most significant challenges that businesses, organizations, educators and policymakers must face to improve their ability to put these strategies into practice. This research has provided a solid foundation for future research that aims to advance knowledge in this field by providing options for future research to evaluate the influence that the approach has had on enhancing the implementation of sustainable construction. Additionally, this study presents options for future research to evaluate the influence the approach has had on improving the implementation of sustainable construction. The successful completion of the research aim in the more traditional forms of higher education in the built environment can contribute to a better representation of new trends in the practice area associated with expanding and improving the construction industry sustainably.

This study aims to investigate the organizational factors determining Moroccan companies’ readiness to adopt the newly introduced International Sustainability Standards Board (ISSB) standards (International Financial Reporting Standards S1 and S2), focusing on absorptive capacity, organizational structure and size and culture and finally kakistocracy.

The research uses a quantitative approach to analyze the impact of specific organizational factors on the readiness to adopt ISSB standards by Moroccan companies. A partial least squares structural equation modeling based on a sample size of 150 Moroccan accounting professional was performed to assess the factors affecting readiness.

The results of the study highlight that absorptive capacity is the most significant predictor of readiness for ISSB standards adoption, with a strong positive effect and high statistical significance. Organizational structure, size and culture also positively influence readiness, though to a lesser extent. Kakistocracy has a minimal impact, suggesting its influence is limited in this context. Overall, the findings emphasize the critical role of organizational learning and structure in driving readiness, while governance issues appear to play a marginal role.

The study’s limitations include the potential interaction with unmeasured variables and the reliance on self-reported data, which may introduce biases. Future research should explore additional variables and incorporate qualitative methods for deeper insights.

Policymakers should prioritize enhancing firms’ absorptive capacities through organizational improvements and targeted support while recognizing governance reforms as a secondary priority. Efforts should address barriers to ISSB adoption, such as resource limitations, regulatory alignment and stakeholder engagement, to facilitate effective integration of sustainability standards in emerging economies.

This research enriches academic discourse by providing insights into how emerging markets adapt to global sustainability frameworks. It serves as a benchmark for similar economies, guiding policymakers and corporate leaders on best practices and promoting transparency and trust among stakeholders.

The present paper aims at the identification of the critical variables of risk-based auditing (RBA). The variables under examination are the internal audit (IA), the audit committee (AC) and the cooperation between the RBA and the stakeholders (audit committee, external auditors, internal auditors, board of directors, fraud investigators, chief risk manager) (COOP).

A questionnaire survey was conducted among 176 Greek companies. The questionnaires were addressed to accountants, internal auditors, managers, chief risk managers and the board of directors. A total of 96 questionnaires have been collected and analyzed. PLS-SEM modeling was used as a tool to test hypotheses and analyze the findings.

The results show that three variables, i.e. the internal audit, the audit committee and the RBA cooperation with stakeholders have a statistically significant and positive effect on risk-based auditing (RBA). Additionally, the existence of partial-complementary mediation of the internal audit in the audit committee-RBA interaction is confirmed.

This study is an original research that identifies the essential variables of risk-based auditing in Greek companies. It attempts to analyze the perceptions of all stakeholders in risk-based auditing, including the internal audit, the audit committee, etc. and is not restricted only on internal auditors. Furthermore, the analysis is conducted with PLS-SEM Modeling, which is an innovative tool of testing hypotheses and analyzing results.