This paper aims to investigate the effect of digital zakat and accounting on corporate sustainability, in addition to examining the moderating effect of financial transparency. A quantitative survey was employed to collect data from 298 Malaysian specialists using questionnaires on a 289-5th point Likert scale. The study utilized Smart-PLS 4.0 and SEM-PLS for the analysis of the data. The analysis revealed that digital accounting adoption was found to significantly and positively influence corporate sustainability. Integration of digital Zakat was also shown to have a substantial positive impact on corporate sustainability, aligning philanthropy with sustainability goals and enhancing overall corporate sustainability outcomes. Moreover, financial transparency was confirmed to play a crucial moderating role in strengthening the relationships between digital practices and corporate sustainability. Financial transparency positively influences corporate sustainability efforts by providing stakeholders with clear insights into a company's financial commitment to sustainability initiatives. This paper offers practical insights into the interconnected dynamics of digital accounting adoption, financial transparency, corporate sustainability, and digital Zakat integration. The findings of this study offer valuable practical implications for both scholars and practitioners in the fields of digital accounting and corporate sustainability, enhanced corporate sustainability through digital accounting adoption, and integrating digital zakat for sustainable philanthropy. By heeding these implications, both scholars and practitioners can work towards more responsible and sustainable business practices, fostering a positive impact on society and the environment while also building trust and confidence among stakeholders.

Big data has become more important in practically all businesses throughout the world in the present era of information technology. Big data as a part of the internet of things, creative accounting practices regarding the meaning, methods and motives and the role of big data as a part of the internet of things on the increase of creative accounting practices. The researchers concluded that big data leads to an increase in the percentage of creative accounting practices in the business environment, due to the fact that big data impacts the auditing process and the detection of creative accounting practices such as income smoothing. Despite the fact that Big Data is most commonly used in creative accounting techniques and its relevance cannot be overstated, research and analyses are insufficient. Given the relevance of big data across all industries, this study attempts to undertake a comprehensive literature analysis on the topic of big data and innovative accounting methods across all industries. As a result, the study will add to the body of knowledge by opening up new avenues for empirical research in big data and creative accounting.