Publication:
The Effect of Digital Zakat and Accounting on Corporate Sustainability Through Financial Transparency

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dc.contributor.authorAbdul Razzak Alshehadeh
dc.contributor.authorMurad Ali Ahmad Al-Zaqeba
dc.contributor.authorGhaleb Awad Elrefae
dc.contributor.authorHaneen Aqel Al-Khawaja
dc.contributor.authorNader Mohammad Aljawarneh
dc.date.accessioned2024-09-29T17:04:30Z
dc.date.available2024-09-29T17:04:30Z
dc.date.issued2024
dc.date.submitted2024-9-25
dc.descriptionAsian Economic and Financial Review Volume: 14 No: 3 (page: 228–249)
dc.description.abstractThis 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.
dc.identifier.citationAlshehadeh, A. R. ., Al-Zaqeba, M. A. A., Elrefae, G. A. ., Al-Khawaja, H. A. ., & Aljawarneh, N. M. . (2024). The effect of digital zakat and accounting on corporate sustainability through financial transparency. Asian Economic and Financial Review, 14(3), 228–249. https://doi.org/10.55493/5002.v14i3.5016
dc.identifier.doi10.55493/5002.v14i3.5016
dc.identifier.epage249
dc.identifier.issn2305-2147
dc.identifier.issue3
dc.identifier.spage228
dc.identifier.urihttps://archive.aessweb.com/index.php/5002/article/view/5016
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/22969
dc.identifier.urihttps://www.scopus.com/record/display.uri?eid=2-s2.0-85188552217&origin=resultslist&sort=plf-f&src=s&sid=9157be0b49d2ebb75aa0c022931f1221&sot=b&sdt=b&s=TITLE-ABS-KEY%28The+Effect+of+Digital+Zakat+and+Accounting+on+Corporate+Sustainability+Through+Financial+Transparency%29&sl=116&sessionSearchId=9157be0b49d2ebb75aa0c022931f1221&relpos=0
dc.identifier.volume14
dc.language.isoen_US
dc.publisherAESS Publications
dc.relation.ispartofAsian Economic and Financial Review,
dc.relation.issn2222-6737
dc.relation.journalAsian Economic and Financial Review
dc.subjectCorporate sustainability
dc.subjectCultural economics
dc.subjectDigital accounting
dc.subjectDigital Zakat
dc.subjectFinancial transparency
dc.subjectFintech
dc.subjectReligion
dc.subjectSmart-PLS 4.0.
dc.titleThe Effect of Digital Zakat and Accounting on Corporate Sustainability Through Financial Transparency
dc.typetext::journal::journal article::research article
dspace.entity.typePublication
oaire.citation.endPage249
oaire.citation.issue3
oaire.citation.startPage228
oaire.citation.volume14
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#

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