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Using an integrated theoretical model, this study aims to examine the moderating role of gamification in influencing intentions to use mobile payment applications in Bahrain.

The current examination happens to be the first approximation in the context of Bahrain wherein an extended TPB-based model integrating variables from TAM and UTAUT2 is used along with gamification and situational influence to examine the intentions to use m-payment applications.

The findings revealed that among the variates of the TPB, AT and PB significantly affect the intentions (IN) to use m-payment applications in Bahrain, but SN fails to affect intentions, similarly SI also fails to affect intentions thereby proving that the pandemic fails to drive the intention of the population under study toward using m-payment applications. However, when the application offers gamification (GM) features, SI significantly affects intentions through GM, thus experience along with situation drives intentions and this becomes the major theoretical contribution of the study.

This examination offers useful practical implications in the form of the findings revealing that GM affects intentions to use m-payment applications and that GM moderates the relationship between perceived risk (PR) and IN, as well as SI and IN, which can be used by the service providers to improve the user experience and achieve better acceptance of their application.

The novelty of the study lies in testing the integrated theoretical model in the context of a GCC nation, Bahrain.

The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs.

This is an exploratory study in nature using a qualitative case study approach. The case requires an examination of DEWA's sustainability reporting (SR) in the context of Global Reporting Initiatives (GRIs). This case is designed to assist students in gauging DEWA's sustainability and explore how the company evaluates the materiality of sustainability issues.

With stakeholders' and investors' increased interest in sustainability, the authors argue that accounting programs should incorporate this topic into their curricula. The case enables students to focus on sustainability-related initiatives with DEWA that are aligned with GRI initiatives. The case might be instructive for both undergraduate and postgraduate students studying environmental and management accounting.

This case study is the first of its kind in the Gulf Cooperation Council (GCC) region to comprehensively analyze DEWA's sustainability practices concerning GRI-based SR. This study widens the understanding of DEWA's implementation of GRI standards in the preparation of its sustainability reports.