This descriptive study was conducted to evaluate the factors affecting the quality of online learning of Pakistani students during the COVID-19 pandemic. Developing economies such as Pakistan present a unique context to online education as there is limited access to technology, ITC services, and the internet for the general public. This paper integrates the factors affecting the online learning process of students while taking the situational factors as a boundary condition (moderating variable). Data were collected through a Appendix Questionnaire administered to students studying in different universities in Pakistan. Stepwise linear regression and PROCESS Macro by Hayes (2013) was used for data analysis. Results revealed that university support, instructors’ support, and motivational factors predicted the quality of online learning. The situational factors negatively influenced the relationship of instructors’ support and motivational factors and the quality of online learning. University support and the quality of online learning relationships were not moderated by situational factors.

Digitalization has considerable potential to help achieve the sustainability of the planetary and human systems, including organizations. As digitalization is one of the most promising factors for transformation, there is no doubt that ICT and big data can help promote sustainability. Linking digitalization with a sustainable workplace, the purpose of this investigation is to identify the determinants of the adoption of digitalization of accounting procedures by accounting professionals in Saudi Arabia, an economy rapidly moving towards digital transformation. A holistic model based on the technology acceptance model (TAM), elaboration likelihood model (ELM), and social exchange theory (SET) is proposed and tested. The extension in TAM is proposed by integrating job relevance and organizational support as moderators. A survey method was used to collect data from 365 accounting professionals working in Saudi Arabia. Structural equation modeling and PROCESS macro were used as data analysis techniques. The findings reveal that perceived ease of use has both direct and indirect effects through perceived usefulness on intentions to use e-accounting. Both job relevance and organizational support act as moderators for perceived usefulness and intentions to use e-accounting when treated separately. However, job relevance becomes an insignificant moderator in the presence of organizational support. This finding highlights the importance of organizational support for the successful implementation of e-accounting in an organization.

Purpose This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate gender-reporting practices in Saudi Arabia, an Islamic country in the Gulf region and one of the fast-moving emerging economies both in the Middle East and globally. The purpose of this study is to investigate the extent of reporting on gender and the drivers behind this practice using the content analysis method. Design/methodology/approach This study contributes to the literature by adopting a rarely used three-lens conceptual framework to expand our understanding of reporting on gender in Saudi Arabia. Eleven companies were chosen based on their voluntary corporate social responsibility (CSR) disclosures in Saudi Arabia. The CSR and annual reports of selected companies were analysed using NVIVO Pro 11. Findings The results indicate that gender disclosures in the Saudi context are driven by legislation, location and international reporting frameworks. Although the number of disclosures increased over time, they were not adopted consistently and systematically because of their voluntary nature. Research limitations/implications The first limitation is the disadvantage associated with interpretivism related to the subjective nature of the investigation and room for bias, and hence, the results cannot be generalised. The second limitation is the sample size; future investigations may increase the sample size by including other service and manufacturing sector firms to have more comprehensive insights. Practical implications This study contributes to the literature by providing evidence suggesting that in Saudi Arabia, state legislation is the driving force behind reporting on gender issues. Although workplace disclosures dominate, companies are opening dialogues with other stakeholders (especially the community) by disclosing performance data, and thus emphasising their commitment to this social change. Social implications This empirical contribution to the CSR literature will provide rich historical and interpretive data on the emergence of gender transformation in society, and how that is reflected in corporate reports, thus, contributing to the understanding of the purpose of voluntary disclosures. Originality/value Employee-related disclosures in corporate reports are very common. However, issues such as diversity and equal opportunities tend to be overlooked. This study explores gender equality and female empowerment disclosures and practices in the emerging market of Saudi Arabia while focusing on whether the social, political and legal changes in Saudi Arabian society have affected these disclosures in corporate reports. There is a lack of qualitative analysis of gender disclosers globally and in emerging economies particularly.