Governance and Sustainability Accounting in Asia-Pacific Countries

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Guest Editors

Professor Dr. Iqbal Khadaroo, King Fahd University Petroleum and Mineral Business School, Saudi Arabia, Iqbal.khadaroo@kfupm.edu.sa

Associate Professor Dr. Sharifah Norzehan Syed Yusuf, Accounting Research Institute, Universiti Teknologi MARA | Accounting Research Institute, shari893@uitm.edu.my

Associate Professor Dr. Nor Farizal Mohamed, Faculty of Accountancy, Universiti Teknologi MARA | Accounting Research Institute, norfa783@uitm.edu.my

Introduction

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).

The reliance on theoretical frameworks originating in countries in the Global North (Uddin, 2025) and the exclusion of non-Western perspectives and indigenous marginalised groups (Lanka, Khadaroo, & Böhm, 2017) have contributed to a narrow and biased understanding of governance and sustainability issues. Many studies have employed established Western theoretical frameworks to critique poor corporate governance and sustainability practices, including issues such as modern slavery (Ahmad, Haque, & Islam, 2024) and the disregard for biodiversity and sustainable livelihoods in Asia-Pacific countries (Lanka et al., 2017).

This special issue seeks counter-hegemonic research that adopts alternative perspectives to examine governance and sustainability practices in the Asia-Pacific region. It encourages research that challenges knowledge asymmetry and redresses epistemic injustice by incorporating diverse, locally grounded perspectives and methodological approaches. Such an approach will provide a more nuanced understanding of how Asia-Pacific countries engage with and respond to global concerns related to governance and sustainability (Abang’a & Tauringana, Venancio, 2023; United Nations, 2015).

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.

This special issue encourages scholars to engage critically with local regulatory frameworks, corporate practices, and sustainability initiatives, providing contextually relevant insights. It seeks to explore how governance and sustainability accounting frameworks in the Asia-Pacific region interact with indigenous economic models, religious principles, and socio-political structures, offering alternative perspectives that challenge dominant Western paradigms.

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.

Research that critically examines governance and sustainability accounting can provide essential insights into investor expectations, stakeholder accountability, and the development of inclusive governance frameworks that reflect the region’s diverse economic, cultural, and environmental contexts. By amplifying the voices of non-Western scholars and integrating indigenous and local perspectives, this special issue aims to advance a more equitable framework for governance and sustainability accounting in the Asia-Pacific region.

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.

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Author Guidelines

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