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This study aims to provide an insight into research related to Muslim travellers in the past 42 years.

Using 342 articles collected from the Scopus database from 1981 to 2023, this study adopted the Bibliometrix in RStudio package and Biblioshiny Web application to analyse the research on Muslim travellers in two main categories: overview and intellectual structures.

The first publication related to Muslim travellers occurred in 1981 and number of publications remained few in the first three decades. Starting 2015, publications on Muslim travellers experienced a growing development of discussions and publications. Four prominent research clusters were identified: “halal tourism”, “hajj”, “Islamic tourism” and “tourist post-purchase”. Themes within the research on Muslim travellers have evolved from the “pilgrimage” to “Islamic tourism” theme. Then, the “Islamic tourism” theme has been expanded to a variety of topics that were primarily relevant to Muslim tourist behaviour. Themes related to “climate change” and “Syria” have been identified as the niche themes that need further study.

Scopus database is regularly updated as the number of papers and journals may increase or decrease from time to time. This may impact on the fluctuation of the theme analysis from the article search at that time.

This study reviews publications related to Muslim travellers over the past four decades. Accordingly, it can aid interested researchers and stakeholders in gaining a more thorough understanding of Muslim traveller research.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.