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Emerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even in developed economies. Islamic finance operates under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot apply all accounting standards. Therefore, this study aims to explore the implementation of international accounting standards in the Islamic finance context to present applications and future research fields.

Using a bibliometric and coding analysis, the study analyses 226 peer-reviewed journal papers extracted from the Scopus database. Using the bibliometrix package, the authors explored the literature’s intellectual, conceptual and social structures, categorising the findings into thematic clusters relevant to traditional and Islamic finance paradigms.

The results reveal new and interesting elements using the lens of the conceptual, intellectual and social structure. Additionally, the authors find out three main thematic clusters: (1) IFRS and Islamic finance: general principles; (2) IFRS and Zakat; (3) IFRS and Murabaha compatibility; (4) IFRS and Takaful; and (5) IFRS and auditing organisation for Islamic financial institution: governance strategies.

The contribution is original as the authors discover institutional theory perspectives and a diatribe between positivist and ontological approaches.

This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining and contrasting global and European contexts, the research highlights ESG’s critical role in shaping the economic dimensions of sustainability across different regulatory environments. The results provide essential insights for stakeholders aiming to enhance corporate value through responsible business practices.

We adopt a quantitative fixed-effects panel regression analysis for ESG performance and intangible asset and intellectual capital values. The correlations between these variables are explored both globally and in the European Union using 1,034 observations from 502 F&B companies.

Globally, higher ESG performance corresponds to lower intangible asset values, a trend not observed in the European Union. Further, high ESG performance is associated with a decrease in intellectual capital value, suggesting that internal organisational efforts in this area should be rewarded in terms of short-term value.

This study provides a new understanding of the relationship between ESG performance, intellectual capital, and the F&B industry operating environment, highlighting the complexity and challenges associated with integrating ESG practices.

Humans now enjoy a better life because of Artificial Intelligence (AI). AI has a significant impact on the creation of smart cities. Modern applications based on big data, Internet of Things (IoT) systems, and deep learning require extensive use of complex computational solutions. Thus, the following problems arise: (1) what are smart cities? (2) what is AI? (3) How is AI used in smart cities? To respond to this problem, the following objective was set: to map how AI is used in smart cities. For this purpose, a qualitative methodology based on a narrative analysis of the literature was used. It is concluded that AI and smart cities are complementary technologies that can assist cities in tackling difficult issues including public safety, transportation, energy management, environmental monitoring, and predictive maintenance. This chapter’s findings, while broadly applicable, offer valuable insights into the Gulf region’s unique context, where rapid urbanization and technological adoption intersect with cultural and environmental considerations. The integration of AI in smart cities presents a promising avenue for the Gulf region to address its specific challenges and leverage its economic and infrastructural strengths, thereby contributing to the broader goals of innovation, development, prosperity, and well-being as envisioned in the region’s Vision 2040 initiatives.