Scopus Journal call for paper: Accounting Research Journal ( Digital Transformation and Sustainability in Accounting and Finance: Evidence from Global and Emerging Markets )

The global economy is navigating two fundamental transitions simultaneously: a rapid digital transformation driven by Artificial Intelligence (AI), FinTech, and big data, and an urgent sustainability imperative demanding climate action, circular economy models, and robust ESG frameworks. Recent years have seen these twin megatrends move from the periphery to the core of business strategy. This shift presents unprecedented opportunities and challenges for governance, financial management, and accountability.

There is a significant gap in understanding how these two forces intersect and co-evolve, particularly in the context of emerging and frontier markets. These economies often face a ‘double challenge’: they must rapidly digitize to remain competitive while simultaneously addressing pressing social and environmental issues with often limited resources.

This special issue aims to explore the impact of this dual transition on accounting, auditing, and finance. To achieve these aims, this special issue focuses on: (1) Exploring the impact of digital technologies (AI, machine learning, data analytics, FinTech) on financial reporting, fraud detection, and audit practices. (2) Examining how organizations integrate sustainability, ESG, and circular economy principles into their accounting, financial management, and reporting systems. (3) Investigating the role of corporate governance, audit committees, and regulatory frameworks in managing the risks and opportunities of the digital and green transitions, with a focus on emerging and frontier economies.

This special issue will contribute to the growing body of literature by bridging the gap between digital transformation, sustainability accounting, and corporate governance. By integrating insights from accounting, finance, and information systems, this special issue will provide novel frameworks, methodologies, and empirical findings that can guide scholars and practitioners in navigating the complexities of accountability in a digitized and sustainability-focused world.

List of Topic Areas

We encourage submissions that address, but are not limited to, the following topics:

The role of AI, machine learning, and data analytics in financial fraud detection, audit quality, and risk management.
Digital transformation in the accounting and auditing profession (e.g., new forms of audit evidence, digital competencies, impact on internal/external audit relationships).
Environmental Management Accounting (EMA) and its role in achieving corporate sustainability.
ESG integration, reporting, and performance (e.g., algorithmic ESG management, climate-resilient financial institutions).
The intersection of FinTech and Green Finance; adoption models for AI-powered financial applications.
Circular Economy implementation in manufacturing and agriculture and its implications for management accounting.
Carbon accounting, climate finance, and volatility spillovers between carbon, clean energy, and other financial markets.
Cyber resilience as a cornerstone of sustainable economic development in critical sectors.
Information linkages, market integration, and volatility spillover across developed, emerging, and frontier markets.
Institutional pressures and the adoption of international standards (e.g., IFRS) in emerging economies.
Corporate governance, audit committee characteristics, and firm performance in the context of digital and sustainable transitions.
The impact of geopolitical events (e.g., tariffs, trade wars) on corporate taxation, global investment, and financial linkages.

Journal Information : Scopus Journal Q2, H-Index 33

Guest Editors

Professor Ellie Chappel, Queensland University of Technology, Australia, larelle.chapple@qut.edu.au

Professor Tom Smith, Macquarie University, Australia, tom.smith@mq.edu.au

Associate Professor Mahesh Joshi, Abu Dhabi University, Abu Dhabi University, Abu Dhabi, United Arab Emirates, mahesh.joshi@adu.ac.ae

Dr Duc Phan, Knowledge Bridge Research Institute, RMIT University, Australia, duc.phan@rmit.edu.au

Submissions Information

Submissions are made using ScholarOne Manuscripts. Author guidelines must be strictly followed.

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Author Guidelines

Authors should select (from the drop-down menu) the special issue title at the appropriate step in the submission process, i.e. in response to “Please select the issue you are submitting to”. Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.