... contribute to solving ESG issues. This paper aims to identify and evaluate the enabling factors that facilitate the adoption of ESG initiatives in Islamic financial institutions (IFIs). Design/methodology/approach Eleven enabling factors are identified and assessed by experts in focus discussions...

...Issam Benhayoun; Salma Bougrine; Aimad Sassioui Purpose The aim of this study is to investigate the factors that influence the readiness to adopt artificial intelligence (AI) tools within Moroccan auditing firms. Design/methodology/approach A quantitative research design was used, using survey...

... remains limited, making this research timely and valuable. The UTAUT2 model is widely used in literature on technology adoption. Venkatesh et al. (2012) developed Venkatesh et al.’s (2003) initial version of UTAUT, which focused on the organizational perspective...

...Salma Damak-Ayadi; Nesrine Sassi; Moujib Bahri Purpose The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs). This study used the neo...

... uses qualitative research methods, including review and synthesis of a variety of archival materials. Findings Unlike the numerous variations in IFRS adoption on other continents, IFRS countries in Africa have adopted the standards as issued by International Accounting Standard Board (IASB...