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Introduction
Global governance challenges in emerging economies increasingly demand stronger accountability, institutional quality, and credible oversight mechanisms. In this context, accounting has evolved beyond its traditional reporting function to become a core governance instrument that supports transparency, ethical conduct, and institutional legitimacy. Accounting systems, assurance mechanisms, and control processes are now central to how organizations and public institutions demonstrate responsibility and maintain stakeholder trust.
Prior research shows that accounting-based governance mechanisms play a critical role in shaping accountability across corporate and public-sector settings. However, emerging economies continue to face persistent challenges related to weak enforcement, information asymmetry, regulatory fragmentation, and uneven institutional capacity. At the same time, the adoption of digital reporting systems, data analytics, and financial technologies is transforming accounting practices, creating both opportunities and governance risks.
This Special Issue seeks to advance understanding of how accounting contributes to accountability and institutional quality under diverse and evolving governance conditions. By bringing together empirical and conceptual studies from emerging economic contexts, the Special Issue examines whether accounting functions primarily as a compliance mechanism or as a strategic institutional tool for strengthening governance, legitimacy, and long-term organizational effectiveness.
List of Topic Areas
Topics of interest include, but are not limited to:
- Accounting systems, controls, and reporting practices in strengthening governance quality and institutional accountability.
- Financial and non-financial reporting, assurance, and monitoring mechanisms in enhancing credibility and oversight.
- Accounting digitalization, financial technology, and system innovations in supporting governance effectiveness and ethical conduct.
- Data-driven accounting, analytics, and artificial intelligence in auditing, reporting, and internal control functions.
- Public sector accounting reforms, regulation, and accountability in emerging institutional environments.
- Corporate governance mechanisms and accounting-based oversight in emerging economies.
- Comparative studies of accounting and governance practices across institutional and regulatory contexts.
- Alternative accounting frameworks, including Islamic accounting, and their role in accountability and institutional quality.
Guest Editors
- Dr. Rabih Nehme
King Fahd University of Petroleum & Minerals, Saudi Arabia - Mohammad I. Jizi, Ph.D., – CIA
Georgia College & State University, United States of America
Submission Information
To submit a manuscript, please register and submit your paper through the journal’s online submission system. When making your submission, please select the Special Issue entitled “Accounting for Governance: Accountability and Institutional Quality”. Detailed submission guidelines are available on the Author Guidelines page.
Manuscripts submitted to this Special Issue should present original research and should not have been published previously or be under consideration for publication elsewhere. All submissions will undergo a rigorous double-blind peer-review process. Accepted papers will be published continuously in the journal as they are accepted.
We look forward to your valuable contributions to this Special Issue and to advancing scholarly discussions on accounting’s role in governance, accountability, and sustainable development. For further inquiries, please contact the guest editors.
Key Deadlines
Opening date for manuscript submissions: February 12, 2026
Closing date for manuscript submissions: June 30, 2026
Email for further information: ajar@feb.unair.ac.id
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