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The current study aims to examine the influence of smart mobile banking services (SMBS) on senior clients’ intention to use banking applications through the moderating role of digital accounting. For that sake, features of SMBS were adopted and included (convenience, security, trust and ease of use).

Quantitative approach was used through adopting a questionnaire as a tool of study. The questionnaire was built by researcher through the aid of previous studies; the questionnaire was distributed on a convenient sample of senior bank clients who were above 60 years old as according to UNCEF. After application process, researcher retrieved (306) properly filled questionnaires and SPSS was used to screen and analyze gathered primary data. It is worth mentioning that Cronbach’s alpha scored higher than 0.70 which guaranteed the reliability and consistency of study tool.

Results of the study indicated that SMBS influence senior clients’ intention to use these applications and this influence is moderated by ramifications of digital accounting. It appeared that features of SMBS were mainly ease of use and trust, which can effect on how senior clients are convinced to use SMBS. Digital accounting appeared in the sense of guaranteeing a high level of stability and accountability to use SMBS through security, easy access, continuous update and valid presentation of application contents. Results of hypothesis testing accepted the main hypothesis which argued that there was a statistically significant influence of SMBS on senior clients’ intention to use, with a value of (R² = 0.73, p = 0.5). Based on such results, the study recommended that bank managers should focus on providing reliability and privacy by introducing digital accounting practices in a deeper way to ensure efficiency, reliability and compatibility in the banking services provided.

Limitations of current study were presented through the application on senior clients who were above 60 years old according to UNICEF. As for the practical implications of study revealed that understanding the factors that influence senior clients’ intention to use SMBS can help banks develop strategies to improve their experience with the banking service. For example, if digital accounting is found to be a significant moderating factor, banks can invest in digital accounting solutions to provide a more user-friendly interface for senior clients. As for theoretical implications, the study can extend the technology acceptance model by examining the moderating role of digital accounting in the relationship between SMBS and senior clients’ intention to use. This can contribute to a better understanding of the factors that influence technology adoption among senior clients.

The originality of current study is that it focuses on the use of SMBS, which is a relatively new technology that has gained significant popularity in recent years due to its convenience and accessibility. Also, the study examines senior clients, who are an important demographic for the banking industry, as they represent a large portion of the population that is more likely to face challenges in adopting new technologies.

The present study aims to compare the effect of international paid remittances on financial development in three Gulf Cooperation Council (GCC) countries from 1985 to 2020.

The study applied the bound cointegration technique and the autoregressive distributed lag (ARDL) method for long- and short-run estimations as well as diagnostic tests to increase robustness.

The ARDL long-run results showed that international paid remittances had a significant negative effect on financial development in Oman and Saudi Arabia but an insignificant negative effect in Bahrain. The error correction model for the short run of the ARDL slowdown model showed that international paid remittances had a significant positive effect on financial development in Oman, Bahrain, and Saudi Arabia.

Few studies have examined remittance outflows from GCC countries, which are enriched by oil wealth and located in one of the most stable geographical areas in the world. The findings from this study can help policymakers understand how to enable remittances and investments in order to establish regulations that will preserve remittance inflows and meet target services.

This study aims to understand the factors influencing university students’ entrepreneurial intentions in a rapidly developing entrepreneurial country.

A cross-sectional survey of 324 Emirati students was conducted. Using a structural equation analysis, the study identified strong associations between positive attitudes, self-efficacy, perceived university and country-level support for entrepreneurship and entrepreneurial intention. However, the relationship between social norms and intention was not direct, but an indirect relationship was found when coupled with self-efficacy and attitudes.

The findings suggest that increasing public awareness and promoting entrepreneurship as a viable career option will significantly impact students’ entrepreneurial intentions in the UAE. Furthermore, providing practical educational and resource opportunities can facilitate the process of starting a business.

This study contributes to entrepreneurship research by providing a unique perspective on the interrelationships among social, government and economic influences in an entrepreneurial context.

The current study investigates the challenges of integrating social responsibility and climate change into sustainable development goals (SDGs).

The study employed a qualitative approach, in which 35 interviews were conducted with the owners and employees in the corporate sector, policymakers in government authorities and some non-government organisations.

The research identified critical issues with the South Asian institutional social responsibility and climate change willingness to approach the SDGs, such as the contrast between reactive and proactive management, dissimilar success indicators, the lack of capital, government interference and employees' resistance, as well as stakeholders' conflict. However, other possible areas of synergy were pointed out regarding organisational image, resource utilisation, reinforcing inclusive economic development, supporting communities in need and collaboration among different spheres of activity.

First, there is a need to synchronise climate and social agenda; second, the calls for financial innovation to unlock sustainable funding to support SDGs; third, the leadership of companies needs to mainstream sustainable practices, and finally, public outreach's role is to inculcate principles of environmental conservation as well as knowledge in climate.

This study contributes to the existing literature by examining the tensions and opportunities for achieving social responsibility and climate change and the SDGs harmoniously in South Asia, incorporating an evaluation of institutions, governments and strategies.

This study aims to evaluate the effectiveness of tax incentives provided by the Ethiopian government in spurring private investment and job creation, using unique administrative and survey data.

The study employs a dataset covering large- and medium-scale manufacturing in Ethiopia from 2012 to 2018, combined with administrative data on actual tax payments and statutory obligations to gauge the impact of tax incentives. Regression analysis using the generalized method of moments (GMM) is used to examine the relationship between tax incentives and employment, taking into account variations in production, distribution and financial costs.

The study finds that tax incentives do not significantly affect employment at conventional significance levels. The incentive elasticity of employment appears to diminish as production, distribution and financial costs increase. Consequently, the incentives provided by the government have not had a substantial impact on employment generation within the manufacturing sector.

This study is unique for its comprehensive analysis of tax incentives in the Ethiopian manufacturing sector using both administrative and survey data. It highlights that increasing production and financial costs can offset the employment benefits of these incentives, emphasizing the need for a more favorable business environment for private investors.