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This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.

The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.

The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.

The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.

The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.

This paper aims to study the relationship between consumerism and Subjective Well-being (SWB), exploring to what extent the acquisition of goods contributes to personal happiness and satisfaction. Additionally, it examines the influence of diverse factors like religiosity, marital status, education, age, gender and home ownership, shedding light on their roles in shaping SWB.

This study uses survey data from a sample of the millennial segment in Egypt and employs regression analysis to examine the relationship between consumerism and subjective well-being. To ensure a robust analysis, the researchers categorized SWB into six different categories, and regression analysis was used to test its relation with consumerism and socioeconomic factors.

The analysis shows a consistent positive correlation between consumerism and SWB. Religiosity and marital status significantly impact SWB, while other socioeconomic factors showed mixed or insignificant effects. This highlights the complex link between materialism, societal values and happiness, suggesting policy opportunities to enhance millennial well-being.

The findings raise ideas for sustainable consumption practices to enhance SWB, urging collaborative efforts from institutions and policymakers. The study contributes to understanding SWB through Sen’s Capability Approach, emphasizing the importance of freedoms and capabilities beyond material wealth. It provides empirical insights relevant to shaping policy, education and business practices toward enhancing holistic well-being.

Research in the field has rarely investigated the determinants of SWB, especially in a developing country like Egypt. This study has incorporated six different methods to estimate SWB.

The purpose of this study is to assess the gender disparities in the workers' perception of whether “decent work” standards exist in their current job and workplace in the Egyptian context.

This study uses quantitative data. A survey was utilised to assess workers' perceptions of decent work. The sample was selected based on age as the study aims to measure gender disparities in the perception among Generation Y and Z. Frequency table for each question and independent sample T-test were utilised in order to compare the variable means between females and males and whether any of those means are significantly different from each other.

The key findings of this research show that women in Egypt believe they have fewer opportunity to progress professionally and raise their salaries than males, particularly in male-dominated fields like engineering, construction and information technology. Furthermore, the women surveyed, particularly working mothers, emphasised that they struggle with their workload and working time more than men, affecting their work–life balance. However, there was no significant disparity between men and women in the other aspects of decent work examined in this article, which included social protection, health and safety, and meaningful compensation.

To the best of authors’ knowledge, this study is among the first group of studies assessing the gender disparities in the workers' perception of whether “decent work” standards exist in the Egyptian workplace.

One of the main theories regarding the relationship between government expenditure and gross domestic product (GDP) is Wagner’s law. This law was developed in the late-19th century by Adolph Wagner (1835–1917), a prominent German economist, and depicts that an increase in government expenditure is a feature often associated with progressive states. This paper aims to examine the validity of Wagner’s law in Egypt for 1960–2018. The relationship between real government expenditure and real GDP is tested using three versions of Wagner’s law.

To test the validity of Wagner in Egypt, law time-series analysis is used. The methodology used in this paper is: unit-root tests for stationarity, Johansen cointegration approach, error-correction model and Granger causality.

The results provide strong evidence of long-term relationship between GDP and government expenditure. Moreover, the causal relationship is found to be bi-directional. Hence, this study provides support for Wagner’s law in the examined context.

It should be noted, however, that there are some limitations to this study. For instance, in this paper, the government’s size was measured through government consumption expenditure rather than government expenditure due to data availability, which does not fully capture the government size. Moreover, the data available was limited and does not fully cover the earliest stages of industrialization and urbanization for Egypt. Furthermore, although time-series analysis provides a more contextualized results and conclusions, the obtained conclusions suffer from their limited generalizability.

This paper aims to specifically make a contribution to the empirical literature for Wagner’s law, by testing the Egyptian data using time-series econometric techniques for the longest time period examined so far, which is 1960–2018.

Most research studies have examined financial inclusion from a supply-side perspective, which measures access and usage of formal financial services by banking outreach indicators, the number of borrowers and the availability of other financial services in a given area. However, this approach is often insufficient to nuance the degree of financial exclusion faced by segments of the population. This study's overall objective is to empirically examine demand-side determinants of financial inclusion.

This research examines the impact of these variables on the level to which an individual is financially included. Notably, the metric employed goes beyond the basic ownership of a bank account and measures the usage of financial services rather than just access. Quantitative data were collected through self-administered surveys targeting 456 individuals in Egypt in order to test the proposed hypotheses. Three different econometric models were tested using regression analysis.

The findings imply an insignificant relationship between financial literacy and financial inclusion. Results suggest that financial exclusion is associated with low trust in financial institutions, low-income level, low education level and being elderly, with a more substantial influence on income and education.

Egypt suffers from a lack of up-to-date demand-side data and data available at hand allow us to know very little about the factors underpinning financial inclusion. This study is contributing demand-side, up-to-date primary data, that provides multiple insights for Egypt regarding the subject, which helps provide answers and suggestions to policy implications.