This study examines how integrating emergent technologies (ET) into Management Control Systems (MCS) enhances organizational performance, examining the variables through which ET influences MCS, and identify drivers for successful ET implementation. Employing a qualitative approach with multiple case studies, semi-structured interviews were conducted across ten companies spanning various sectors. Data analysis utilized factsheets and an abductive approach to derive theoretical insights from empirical observations. Findings show that integrating ET into MCS enhances analytical capabilities, facilitates the implementation of versatile management control systems, and enhances reporting structures. This integration enables firms to reduce risks, ensure timely access to information, deploy flexible mechanisms, and extend information dissemination. However, challenges arise from resistance to change stemming from personal, technical, and environmental factors, hindering effective ET implementation. This research advances understanding of MCS application in practice and underscores ET's role in enhancing MCS effectiveness, bridging theoretical insights with empirical evidence. The main limitation of this study is related to the use of case studies. Future research should employ quantitative methods and increase the sample size to relate deeper the existing dimensions. Managers are encouraged to strategically integrate ET into MCS to optimize operational efficiency and decision-making. Understanding factors influencing successful ET adoption in MCS can assist managers in navigating change effectively and maximizing ET benefits.

Experiential learning in a financial or managerial accounting course involves engaging students in hands-on, real-world experiences that allow them to apply accounting concepts in practical settings. This approach helps students bridge the gap between theory and practice, making abstract concepts more tangible and easier to understand.

The applied research aims to evaluate the benefits of the prototyping approach to designing and implementing learning solutions that create experiential learning experiences to teach managerial accounting. A learning prototype is built and supported by a digital learning platform that combines learning LMS embedded tools, VR immersive learning tools, and AI-driven tools. The learning prototype, which fosters a collaborative learning environment, reveals a valuable tool for design thinking, collaborative learning, and cost optimization to help cope with the complexity of the learning solution's design and implementation. Educators are part of a supportive community, working together to enhance the learning experience.

An instructional design roadmap is proposed to assist educators in designing and implementing a virtual simulated environment that is not just a classroom exercise but a real-world scenario in which students create accounting statements for a small business. In the prototype used for the research study, this environment, based on integrated study materials, allows students to handle bookkeeping, financial reporting, and decision-making based on economic data just as they would in a professional setting. The accounting skills they learn here are not just theoretical, but directly applicable to their future careers, making the learning process more engaging and motivating. Students use paper-based accounting to complete the different production steps of the accounting data.

Achieving sustainable development has become the core focus of today’s world (Martínez León & Calvo- Amodio, 2017; Kantabutra, 2019). Sustainable development encompasses a broad range of strategies aimed at promoting economic growth, social inclusion, and environmental protection. There is an increasing demand from regulatory bodies, general public and other stakeholders for business corporations to incorporate social and environmental aspects into their strategy (Gunarathne et al., 2021). Drawing on institutional theory and resource-based view, this study explores why companies incorporate sustainability into strategy (DiMaggio & Powell, 1983; Hart, 1995; Oliver, 1997; Wijethilake & Ekanayake, 2018; Abobakr et al., 2022). Extant studies suggest that integrating sustainability strategies in manufacturing and operations enhances corporate sustainability (Martínez León & Calvo-Amodio, 2017; Henao et al., 2019). Corporate sustainability strategies enable effectively utilisation of limited resources and help remove waste which are the basic idea of lean manufacturing strategy (Bertagnolli et al., 2021). Consequently, production companies use lean manufacturing as a sustainable manufacturing practice to proactively react to sustainability pressures (Cherrafi et al., 2017; Caldera et al., 2019; Dey et al., 2019; Kumar & Rodrigues, 2020; Bhatt et al., 2020; Abobakr et al., 2022). Lean manufacturing practices enhance the sustainability performance by minimising the use of energy, emission levels, water usage, and pollution. In turn, lean manufacturing enhances worker well-being and boost financial and operational outcomes (Dieste et al., 2019; Dey et al., 2019; Dieste et al., 2020; Bertagnolli et al., 2021; Abobakr et al., 2022). However, to design and implement lean manufacturing strategies effectively, it is imperative to have an accounting system which support lean manufacturing strategies (Kennedy & Widener, 2008; Fullerton et al., 2014; Alves et al., 2022). Traditional accounting systems are designed to support mass production, and they are less likely to support lean manufacturing strategy (Maskell & Kennedy, 2007; Kennedy & Widener, 2008; Fullerton et al., 2013; Alves et al., 2022). Therefore, studies suggest lean accounting which is an accounting method that has been developed to support lean manufacturing strategies, providing more accurate information to improve decision-making process in a lean environment (Kennedy & Widener, 2008; Fullerton et al., 2013, 2014; Collatto et al., 2016; Alves et al., 2022). This research explores lean accounting practices and whether lean accounting practices enable proactive strategic responses to sustainability pressures. Data were collected through conducting a case study at a multinational energy company in Egypt. A total of 39 interviews were conducted, representing the entire organisational structure at the company. Findings reveals that lean accounting practices such as visual management tools, simplified financial reporting, value stream mapping and employee empowerment enable lean companies to proactively respond to sustainability pressures including customer requirements, international and local standards, and competition. Findings also suggest that top management support and organisational culture have important roles in contributing to strategic responses to sustainability pressures. This study contributes to the existing body of literature by providing empirical evidence through a real-world case study, exploring how lean accounting practices can support strategic responses to sustainability pressures in a multinational company in Egypt.