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This article highlights the essential notions of reviving urban space that should adhere to the place’s characteristics and the city’s social-cultural language. It analyzes the central policies and principles that should be considered for revitalizing and sustaining urban spaces in historic city centers.

As a methodology, the article adopted a comparative methodology through an integrative framework based on reviewing a range of literature that explores the main dimensions that were discussed and argued for sustainable revitalization strategies.

The article emphasizes the essential revitalization strategies that could adopt specific frameworks according to each case, such as restructuring, creating elements of attraction and revival of the neighborhood’s center, the most important of which are preservation, renewal, rebuilding and reviving urban space through interactive architecture, in addition to identifying when the urban spaces need to implement removal, replacement or restoration as a strategy for reviving historical centers.

The paper seeks to discuss the cognitive background of the concept of reviving the urban space in historic city centers and analyze the main theories and studies that clarified society’s relationship to the design of urban places and its importance in the process of revitalization and rejuvenation.

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.