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EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 11, Issue 1 (January 2024), Pages: 56-67


 Original Research Paper

Exploring the impact of digital accounting and digital zakat on improving business sustainability in the Middle East and Malaysia


 Attallah Hassan Mohamed Al-Taani 1, Murad Ali Ahmad Al-Zaqeba 2, *, Hussein Mousa Ahmad Maabreh 3, Baker Akram Falah Jarah 4


 1Department of Customs and Tax Sciences, Jadara University, Irbid, Jordan
 2Faculty of Economics and Muamalat (FEM), Universiti Sains Islam Malaysia (USIM), Nilai, Malaysia
 3Graduate School of Business, Universiti Kebangsaan Malaysia, Bangi, Malaysia
 4Faculty of Business, Amman Arab University, Amman, Jordan

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This paper seeks to explore the potential of digital accounting and digital zakat in enhancing corporate sustainability. It primarily examines the role of these digital modalities in enhancing philanthropic contributions, improving financial transparency, and achieving sustainability goals. The study explores the synergistic effects of combining digital accounting and digital zakat, and aims to fill the knowledge gap regarding their collective impact on sustainable business practices. The results confirm the primary hypothesis and show a positive correlation with corporate sustainability. Consistent with previous research, digital zakat is identified as a catalyst for stakeholder engagement and a facilitator of sustainable development initiatives. Similarly, digital accounting is associated with increased financial transparency, thereby strengthening corporate sustainability efforts. These findings underscore the need for further exploration and integration into corporate strategies and highlight the prospects of digital technology in strengthening corporate sustainability. The study provides strategic recommendations for businesses, policymakers, and academics to promote sustainable practices and align financial systems with broader sustainability goals. This research is central to deepening the understanding of digital technologies' ability to enhance sustainability in business contexts, and future studies should extend these findings to examine the complex dynamics of how digital solutions can optimize sustainability in different sectors and settings.

 © 2023 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (


 Digital accounting, Digital zakat, Corporate sustainability, SmartPLS 4

 Article history

 Received 11 September 2023, Received in revised form 20 December 2023, Accepted 23 December 2023


No Acknowledgment.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.


 Al-Taani AHM, Al-Zaqeba MAA, Maabreh HMA, and Jarah BAF (2024). Exploring the impact of digital accounting and digital zakat on improving business sustainability in the Middle East and Malaysia. International Journal of Advanced and Applied Sciences, 11(1): 56-67

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 Fig. 1 Fig. 2 Fig. 3 


 Table 1 Table 2


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