Uncertainty and sustainability: Accounting and governance implications for organisations in emerging markets
Recent years have witnessed an unprecedented stream of systemic events and uncertainties, such as the Covid-19 pandemic, geopolitical conflicts (Russia-Ukraine’s war, Israel-Gaza war), and new policies from the US President Donald Trump, US withdrawal from the Paris Climate Agreement and the WHO, and the imposition of tariffs. Those changes, and the reactions thereof, represent a major challenge to mainstream global economic and political stability and have already led to significant reassessment of risk profiles for businesses and organisations worldwide.
Notably, emerging economies and markets seem to be facing the ‘double challenge’ in terms of having to address social and environmental issues with limited capabilities and resources. This special issue, therefore, aims to explore the impact of uncertainty (or uncertainties) and sustainability pressures on business and managers, with an emphasis on the role of accounting, reporting, and corporate governance in response to these challenges in the context of emerging economies.
Particularly, the special issue will highlight different frameworks, models and practices that reflect the influence of uncertainties and sustainability requirements in all types of organisations with a focus on global emerging economies. By integrating insights from accounting, reporting, governance, strategy, operations and management, this special issue will provide novel frameworks, methodologies, and empirical findings that can guide scholars and practitioners in navigating the complexities of accounting and accountability in an uncertain and complex world.
List of Topic Areas
We encourage submissions that address, but are not limited to, the following topics:
- Challenges (accounting, accountability, governance, strategy) for businesses and organisations caused by geopolitical risks and uncertainties.
- Challenges and opportunities for emerging economies to transition to low-carbon or net zero economies.
- Accounting, reporting and governance practices for sustainability, biodiversity and agroecology.
- Environmental, social and governance reporting and performance in response to uncertainties.
- Environmental and carbon (CO2) accounting and reporting in emerging markets.
- Governance and sustainability failures and scandals (i.e., greenwashing case studies).
- Regulatory challenges and opportunities in response to uncertainties and sustainability.
Guest Editors
Professor Tam Nguyen, Nottingham Business School, Nottingham Trent University, UK, tam.nguyen02@ntu.ac.uk
Professor Teerooven Soobarooyen, Aston Business School, Aston University, UK, t.soobaroyen@aston.ac.uk
Associate Prof. Nguyen Thi Hong Nga, School of Economics, Hanoi University of Industry, Vietnam, nguyenthihongnga@haui.edu.vn
Dr Nguyen Thi Hong Thuy, University of Economics and Business, Vietnam National University, Hanoi, Vietnam, nththuy@vnu.edu.vn
Submissions Information
Submissions are made using ScholarOne Manuscripts. Author guidelines must be strictly followed.
Key Deadlines
Opening date for manuscripts submissions: 1st October 2025
Closing date for manuscripts submission: 31st January 2026
