The study explored the influence of the main dimensions of accounting information (AI) relevance and reliability on supply chain performance (supply chain exchange information, supply chain collaboration, supply chain integration) at Noon e-commerce companies in Saudi Arabia. The researcher followed the descriptive analytical approach to describe the study variables based on previous studies and explore the study gap. The study adopted a questionnaire, of which 170 were collected. The data was analyzed using partial least squares (PLS) through structural equation modeling (SEM). The results indicated a positive effect of the relevance and reliability of AI on the dimensions of SC performance (SC exchange information, SC collaboration, SC integration), there is a positive effect of the reliability of AI on the dimensions of supply chain performance (SC exchange information, SC integration) and a negative effect of the reliability of AI on the SC collaboration parties. These results clarified the value and benefit of accounting information in improving supply chain performance.

The study aimed to discover the effect of the main characteristics of accounting information (AI) in achieving sustainable development (SD) in Al-Kharj Governorate by studying the characteristics of (AI) represented in relevance and reliability with independent variables and studying the dimensions of sustainable development (economic, social and environmental). The theoretical and applied study will use the descriptive and analytical approach. Data were collected through a questionnaire distributed to the study sample represented by business organizations in Al-Kharj Governorate. The data is analyzed using structural equation modeling with partial least squares. The expected results of the study are: The relevance of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the social dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the environmental dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no effects on the social dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no affects the environmental dimension of (SD) in Al-Kharj Governorate.

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

This paper explores the critical influence between financial structures and project financial performance, focusing on the impact of funding sources and sustainability considerations in Saudi production projects. The financial structure of a project, encompassing the mix of debt and equity financing, significantly influences its profitability, liquidity, and long-term viability. This paper examines various funding sources available to project managers, including equity, debt. Furthermore, it underscores the importance of integrating sustainability principles into project financial structures, highlighting how neglecting environmental, social and governance (ESG) factors can negatively affect project outcomes. By understanding the implications of different financial structures and incorporating sustainability considerations, project managers can optimize resource allocation, and ensure the long-term success of their projects. The study relied on a questionnaire to collect data from a sample of administrators and accountants in Saudi production projects using a descriptive analytical approach. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study indicated a positive impact of long-term loans on profitability and sustainable liquidity. It also indicated a positive impact of equity on sustainable profitability and a negative impact on sustainable liquidity in Saudi production projects.

This study explores the relationship between supply chain practices and sustainability efforts, with the understanding that logistics strategies can have profound impacts on economic growth, society, and environmental conservation. The primary objective of the research is to identify ways in which organizations can improve their supply chains to achieve more favorable sustainability outcomes by examining the relationship between the supply chain and sustainability performance. Data was collected through a questionnaire designed and distributed to 43 companies in the basic materials sector in the Kingdom of Saudi Arabia. The questionnaire data were analyzed using SPSS and Smartpls. The results indicate that supply chains in the basic materials sector in the Kingdom are operating effectively and positively, impacting the promotion of economic, social, and environmental sustainability. The insights from this study can help advance the understanding of how supply chains can drive sustainability improvements while developing a more robust economic framework for sustainability and resource management for stakeholders.

This study examined the impact of activity-based Costing ABC and information technology IT on decision-making and competitive advantage in Sudanese industrial projects. The experimental results of this study were based on a questionnaire administered to accountants and administrators in 61 industrial projects in Sudan, and the data were analyzed using partial least squares. The study's results indicate that using activity-based costing and information technology methods in determining costs, evaluating company profits, and approximating product costs positively affects managerial decisions while improving the competitive advantage of industrial projects. The use of activity-based Costing and information technology affects decision-making and competitive advantage in industrial projects in Sudan. The study recommended that continuous training helps obtain the benefits of using activity-based Costing and information technology in industrial projects. The results show that the result gained from using activity-based Costing and information technology in determining costs, decision-making, and expanding competitive advantage has been affected by attending training programs, gradually, based on learning the capabilities of the activity-based costing system and the information technology system.

The main objective of the present research is to evaluate the influence between just-in-time technique (JIT) and total quality management TQM in project performance evaluation (PPE) in the paint industry; and to identify the important factors that should be considered for the successful application of JIT in project management in the paint industry ar Riyadh Governorate. A questionnaire was distributed to administrators, economists and accountants in the paint industry. The study used the partial least squares program for analysis purposes. The results indicated that the just-in-time technique has a positive impact on the evaluation of project performance in the balanced scorecard in its dimensions (financial, customers and internal operations), and a negative impact on the growth and learning dimension. The results also revealed a positive impact of total quality management on the evaluation of project performance in all dimensions of the balanced scorecard, and it plays an important mediating role in improving the impact of total quality management on the evaluation of performance by the balanced scorecard.

This study develops and empirically tests a conceptual model that positions audit quality (AQ) as a direct driver of the financial integrity (PFI) of small and medium-sized enterprises (SMEs) in Saudi Arabia and examines digital accounting (DA) as a mediating variable. Based on agency theory, signaling theory, and a resource-based firm perspective, we hypothesize that (i) higher audit quality improves PFI; (ii) reliance on DA enhances audit effectiveness; and (iii) the relationship between audit quality and an enterprise's financial integrity is partially mediated by DA. Using a multi-stage survey of 180 SMEs managers, auditors, and finance officers in Saudi Arabia SMEs, structural equation modeling (SEM) was employed to test the hypotheses. The results confirm a strong positive effect of application quality on PFI and reveal an indirect effect of DA. The findings underscore that digital accounting not only automates bookkeeping processes but also reshapes the audit process, enhancing the quality of audit evidence, enabling real-time monitoring, and focusing on risk. This study contributes theoretically to clarifying the complex interaction between audit quality, financial integrity, particularly in light of the rapid digital transformation of emerging markets. Practically, it offers valuable insights for Saudi policymakers, SMEs managers, and financial auditors on how to leverage audit quality and digital accounting in ensuring financial soundness and the successful implementation of Vision 2030 projects.