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The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.

Female entrepreneurs have made increasing contributions to entrepreneurial activity and economic development worldwide, especially in emerging economies. It is well acknowledged that Bangladesh is one such South Asian emerging economy with many institutional and sociocultural challenges. This study aims to examine the effect of the institutional environment (formal and informal institutional factors) that influences female entrepreneurs in an emerging country, namely, Bangladesh.

The authors used a quantitative research method using a questionnaire. The authors established the conceptual framework reflecting a model so that they could test their assumptions among female entrepreneurs from an institutional perspective. The conceptual framework was empirically tested and validated. Consequently, this study comprised 324 usable survey responses. To analyse the quantitative data, partial least squares-structural equation modelling was used.

The findings highlight that social networks, access to finance and non-economic support have negative and insignificant effects on informal female entrepreneurs. Conversely, entrepreneurial attitudes, cultural context, institutional policy, family roles and education were positive and significant and found to be more important for female entrepreneurship in Bangladesh.

The results of this study offer empirical evidence of institutional factors as well as focus on three dimensions, women’s experiences from an institutional perspective, Asian culture and the operation of female entrepreneurial activity in an emerging economy (contextual perspective).

Research on green certificate rankings in the MENA region primarily focuses on building scale, relying on the certified project count. This assessment approach overlooks the spatial factor, failing to capture their influence on the urban built environment, thus potentially undermining other efforts not reflected by the project count. This research aims to rank countries in the Middle East and Northern Africa (MENA) region based on their ongoing efforts regarding green neighbourhood certification.

This study employs a three-phase methodology to rank MENA countries' adoption of green neighbourhood certification systems: content analysis, multicriteria analysis (MCA) using the analytical hierarchy process (AHP) and spatial analysis.

Based on the content analysis, four major performance indicators were identified and the conventional ranking using projects count was presented. Using AHP, the MCA could rank the countries in the region according to their unique performance indicators score, clarifying the differences between conventional and AHP-based rankings. Finally, the spatial analysis phase uncovers shortcomings in the traditional ranking method, revealing inaccuracies and misrepresentations for several countries.

The study presents an innovative ranking methodology to monitor the green neighbourhood actions of countries in future development and establish a pioneering framework to evaluate the impact of green certifications within the region.

Several initiatives have taken part in the sustainability assessment tools, especially on the neighbourhood scale. These tools have been developed as neighbourhood sustainability assessment tools (NSATs) in global and local settings. Despite the widespread use of NSATs over the last two decades, research on NSATs in Global South cities is currently limited. This review article synthesizes literature themes and provides research priorities for NSATs.

This paper presents a systematic review of 48 research articles on NSATs in cities of the Global South, conducted and reported using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement. A thematic synthesis of 18 articles was reviewed using content analysis to provide a thematic classification and research priorities that outline approaches and actions for implementation.

The results revealed five themes of NSATs for research tackling cities in the Global South, with one dominant theme related to case study-based frameworks and tools. The findings indicate a high level of affiliation contribution and research content focus within the Asian continent compared to the African continent and MENA region.

This study contributes to the bibliometric analysis of where the current body of research stands in NSATs. The added value highlights research priorities based on themes, spatial regions and tools.

This review article advocates for a holistic approach to interpreting and addressing urban poverty through the proposal of “poverty-free urbanism” (PFU). By introducing PFU as a holistic approach to measuring poverty from a deprivation perspective, this article confronts the multifaceted challenges of urban poverty, transcending mere material limitations.

Through an exhaustive qualitative literature review and content analysis, the study identifies six qualitative normative factors: availability, productivity, innovativeness, diversity, fairness, and well-being.

While promising, the applicability and effectiveness of PFU across diverse urban contexts necessitate further refinement and empirical validation. Future research endeavors should prioritize clarifying the concept of PFU, exploring its practical implementation in varied urban settings, and offering actionable recommendations for fostering inclusive and equitable urban development.

These factors, rooted in critical processes such as ensuring essential services, promoting entrepreneurial activities, fostering bottom-up community development, facilitating dynamic typo-morphological transformations, addressing social exclusion and inequality, and promoting healthy communities, offer a holistic approach for policymakers and practitioners in devising sustainable poverty alleviation strategies.

This paper aims to investigate the variables that could contribute to facilitating or hindering FinTech adoption in Jordan and how that will affect human well-being (quality of life [QoL]).

A conceptual framework was formulated through the integration of “the unified theory of acceptance and use of technology” (UTAUT), “task-technology fit” (TTF) model and two additional factors, namely, “financial literacy” (FL) and “quality of life” (QoL). A cross-sectional online survey was used to obtain data from 378 FinTech users employing a quantitative method. AMOS 26.0 was utilized to analyse the data based on “structural equation modelling” (SEM).

The analysis of the structural path found that UTAUT constructs including “performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), social influence (SI)”, and TTF were significant determinants of FinTech adoption. Only technology characteristics (TECH) was a significant predictor of TTF. Also, the analysis of empirical data revealed a significant mediating impact of FinTech adoption on the association between FL and QoL, underlining the important role of digital FL in digitalizing societies. Likewise, FL affected the QoL directly.

This research will be beneficial for “FinTech service providers” (FSPs) and policymakers to offer thorough insights regarding the current relatively low acceptance rates of FinTech, contributing to strategies’ formulation that could promote FinTech usage by Jordanian customers, where FinTech is still considered an innovative technology. In addition, FL needs to integrate digital literacy to utilize state-of-the-art technologies for more effective financial management. This is with being able to make decisions facilitating the management of life outcomes which could result in better QoL.

To the best of the author’s knowledge, this research is the first research paper that integrates the UTAUT and TTF models and also adds two additional constructs, namely, FL and QoL, to investigate the FinTech in the Jordanian setting. This study could contribute to the literature on IT adoption by considering FinTech usage and incorporation into individuals’ life in Jordan.

In this research, we seek to understand the effects of artificial intelligence (AI) and knowledge management (KM) processes in enhancing proactive green innovation (PGI) within oil and gas organizations. It also aims to investigate the moderator role of trust and sustainability in these relationships.

This paper employs a quantitative analysis. Surveys have been gathered from the middle-line managers of twenty-four oil and gas government organizations to evaluate the perceptions of the managers towards AI, KM processes, trust, sustainability measures and proactive measures toward green innovation. Analytical and statistical tools that were employed in this study, including structural equation modeling with SmartPLSv3.9, have been used to analyze the data and to examine the measurement and structural models of this study.

The study results reveal a significant and positive impact of AI utilization, KM processes and PGI within oil and gas organizations. Furthermore, trust and sustainability turn out to be viable moderators affecting, and influencing the strength and direction of AI, KM and PGI relationships. In particular, higher levels of trust and more substantial sustainability commitments enhance the positive impact of AI and KM on green innovation outcomes.

Understanding the impact of AI, KM, trust and sustainability offers valuable insights for organizational leaders and policymakers seeking to promote proactive green innovation within the oil and gas industry. Thus, organizations can increase the efficiency of sustainable product development, process improvement and environmental management by using robust AI technologies and effective KM systems. Furthermore, fostering trust among stakeholders and embedding sustainability principles into organizational culture can amplify the effectiveness of AI and KM initiatives in driving green innovation outcomes.

This study extends the current knowledge by assessing the effect of AI and KM on proactive green innovation while accounting for trust and sustainability as moderators. Utilizing quantitative methods offers a nuanced understanding of the complex interactions between these variables, thereby advancing theoretical knowledge in the fields of innovation management, sustainability and organizational behavior. Additionally, the identification of specific mechanisms and contextual factors enriches practical insights for organizational practitioners striving for a practical understanding of the dynamics of the complexities of sustainable innovation in an AI-driven era.

In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

The purpose of this article is to revisit the concepts of city singularity and identity, as well as the concept’s related topics (i.e. place identity, place attachment and place dependence). The aim is to investigate the impact of development projects on people's preferences for old and contemporary features in modern cities. The evidence for this can be seen mainly at historical sites such as Heliopolis in Cairo, Egypt.

The authors investigated how development projects affect place identity and city singularity through a three-step process. As a first step, an online questionnaire was administered to experts to assess the characteristics that shape the identity of local districts. In the second and third steps, interviews were conducted, followed by online surveys directed at Heliopolis residents and non-residents. The weight of people’s preferences was determined using multi-criteria decision-making (MCDM).

The results highlighted people's preferences to consider when developing projects at historical sites. Based on these preferences, the authors’ concluded remarks provide insight into some considerations for developing projects in historic places.

The added value here is surveying people’s preferences about development projects in historical places. The physical and social components interplay contributes to city identity and singularity. Based on these preferences, this investigation offers valuable insights into enhancing historical site development.

Sustainable development (SD) is vital in alleviating poverty, hunger and disease (PHD). The purpose of this study is to present a guiding framework with pathways targeting the sustainability challenges concerning PHD based on urban planning and design literature.

A narrative review and content analysis of 27 articles published by 11 journals indexed in Scopus were conducted using bibliometrics analysis.

The study’s findings discuss contemporary normative planning and design ideas and their ability to alleviate PHD. Considering these findings, the authors recommend that urban planning and design implementation processes carefully pursue the United Nations Sustainable Development Goals (SDGs) and Vision 2030 by tracking qualitative metrics that consider social, cultural and spiritual well-being.

The contribution is to propose a conceptual framework for alleviating hunger, poverty and disease through Vision 2030. Practitioners and policymakers can use this framework to assess the impact of their actions. Hunger, poverty and disease research could be guided by this framework to identify and prioritize best practices in cities of the Global South.