Governance and Sustainability Accounting in Asia-Pacific Countries
This special issue invites research that examines governance and sustainability accounting issues in Asia-Pacific countries, where distinct politico-economic and socio-cultural governance structures shape sustainability accounting practices (Orzalin et al., 2024; Zeeshan & Uddin, 2021; Uddin & Choudhury, 2008). The Asia-Pacific region encompasses some of the world’s fastest-growing economies, including China, Japan, India, Australia, New Zealand, Singapore, Thailand, Indonesia, Malaysia, and other Southeast Asian nations. While these countries play a pivotal role in international trade, investment, economic development, and global supply chains, the majority of existing studies on governance and sustainability in the region have been framed through Western-centric theoretical and methodological lenses (Uddin, 2025).
Contributions to this special issue are expected to advance knowledge on corporate governance, regulatory frameworks, sustainability policies, and corporate strategies, which seek to promote responsible business conduct, poverty alleviation, and sustainable development in the Asia-Pacific region. Submissions adopting quantitative, qualitative, and mixed-method approaches are welcome.
In summary, developing a deeper understanding of governance and sustainability accounting practices in the Asia-Pacific region is crucial for attracting investment, fostering regional collaboration, and promoting sustainable business practices. As global investors and stakeholders increasingly focus on environmental, social, and governance (ESG) issues, organisations in this region must effectively communicate their sustainability performance to gain a competitive advantage and access to international capital markets.
List of topic areas
We welcome research papers that examine the following non-exhaustive topics, which seek to redress epistemic injustice in governance and sustainability in the Asia-Pacific region:
- Partnerships for sustainable development (United Nations, 2016).
- Implementation of the United Nations’ Sustainable Development Goals (SDGs) (United Nations, 2015)
- Accounting for sustainability, biodiversity, agro-ecology, and modern slavery (Ahmad et al., 2024)
- Embedding sustainability in supply chains (Spence & Rinaldi, 2014)
- The role of Non-Governmental Organisations (NGOs) in governance and sustainability processes (Agyemang, Awumbila, Unerman, & O’Dwyer, 2009)
- Stakeholder engagement in governance and sustainability processes (Cooper & Owen, 2007)
- Environmental and carbon (CO₂) governance and accounting
- Governance and sustainability accounting in the public sector
- Governance and sustainability accounting in listed companies, family businesses, social enterprises, and government-linked companies
- Governance and sustainability failures and scandals
- Cross-border sustainability governance and reporting challenges
- The role of emerging technologies, such as AI and ChatGPT, in creating epistemic injustice (Muzanenhamo & Power, 2024)
- Developments in management accounting, control, technological and digital issues
- Innovative approaches to governance and sustainability
Submissions Information
The Guest Editors invite authors to submit their papers for consideration in this special issue of the Journal of Accounting in Emerging Economies (JAEE). While participation in related conferences and workshops is encouraged, it is not a requirement for submission, provided that the manuscript is of high quality and aligns with the themes of the special issue.
Authors may present their papers at the following relevant conferences and workshops:
- Accounting and Accountability in Emerging Economies (AAEE) Conference, Bali, Indonesia, 26-27 June 2025.
- Asia Pacific Management Accounting Association (APMAA) 2025 Annual Conference, Accounting Research Institute and Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Shah Alam, Malaysia, 24-27 October 2025.
- International Research Writing Bootcamp (2025), Bukit Tinggi, Indonesia, organised by the Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Malaysia, 30 May-2 June 2025.
All submissions will undergo a rigorous peer-review process, following JAEE’s standard procedures and protocols.
Submissions are made using ScholarOne Manuscripts. Author guidelines must be strictly followed.
Authors should select the special issue title “Governance and Sustainability Accounting in Asia-Pacific Countries” from the drop-down menu during the submission process.
Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.
For further enquiries or to discuss potential contributions, please contact the Guest Editors.
Key deadlines
Opening date for manuscripts submissions: 1st August 2025
Closing date for manuscripts submission: 31st December 2025
Completion of the peer-review process and editorial decisions: 31st July 2026

