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The advancement of medical care during the late 19th century and the rising importance of public health led to the creation of a healthcare infrastructure in Iran in the early decades of the 20th century. The study focuses on the formation of this infrastructure through the study of historical materials as well as the study of case studies built in the Gilan region in the north of Iran.

This paper begins with a review of medical, sociological and historical resources, then turns to field studies and interviews as methods to focus on the medical transformations in the Gilan region.

This study offers four key findings: First of all, most studies tend to focus more on traditional medicine in Iran than on the initiation and spread of modern medicine. Secondly, foreign physicians and missionaries played an influential role in shaping the culture of Iranian hospital care. Thirdly, the interactions with and influences coming from Iran’s northern neighbors in Gilan transformed the province into an educated, freedom-seeking society. And finally, in its early stages, hospital construction in Iran followed local architectural traditions.

In the case of Gilan, the core structures of urban hospitals were similar in their pavilion typology to those that had been common in Gilan for centuries.

This research examines the impact of the COVID-19 pandemic and governance structure on corporate narrative reporting (CNR) concerning Industry 4.0 (I4.0) technologies in Jordanian commercial banks. The study aims to explore how these factors influence the extent and nature of disclosures in annual reports.

The study uses a comprehensive manual content analysis method to investigate the annual reports from all 15 Jordanian commercial banks from 2010 to 2022. This approach allows for the detailed examination of I4.0 disclosures, using a specially developed index to measure various disclosure dimensions. An ordinary least squares model is used to assess the determinants of CNR on I4.0, considering factors such as the pandemic’s impact and various governance attributes.

The findings indicate that both the COVID-19 pandemic and specific governance factors (e.g. board size and audit committee size) significantly enhance the disclosure of I4.0 technologies. The study reveals that during the pandemic, banks significantly increased their level of detailed disclosures about I4.0 strategies, challenges and benefits, reflecting a strategic response to the pandemic’s disruption.

This study introduces a novel I4.0 Reporting Index for banks, measuring disclosures across strategy implementation, business model transformation, challenges and benefits. It adds to the existing literature by offering insights into narrative reporting practices concerning I4.0 technologies within the banking sector and illuminates the impact of the COVID-19 pandemic on these practices.

Artificial intelligence (AI) use is on the rise and evolving fast, which expectedly is set to transform the way we carry certain processes in accounting. This study aims to examine the use of AI in enhancing accounting efficiency in terms of AI adoption, employee competence, data quality and organizational readiness.

This study gathered data from 192 participants working in the field of accounting in Jordan to look into these factors and how they influence the efficiency of accounting processes. The research hypotheses were tested using partial least squares (PLS)-structural equation modeling.

The outcomes of this study documented that a high level of AI adoption, better data quality and competent employees can achieve better accounting efficiency. The PLS analysis also showed that accounting efficiency in Jordan could be enhanced with increased AI adoption level, mainly when organizational readiness elements such as sufficient infrastructure and positive organizational cultures are in place.

In the realm of emerging markets, this study takes a leading position as the researcher recognizes the vital importance of AI in increasing accounting efficiency across different entities. The outcomes of this study highlight the importance of aligning AI initiatives with broader organizational development strategies to fully gain the advantages of AI in accounting.