Digital Transformation and Sustainability in Accounting and Finance: Evidence from Global and Emerging Markets

CALL FOR PAPERS

Digital Transformation and Sustainability in Accounting and Finance: Evidence from Global and Emerging Markets

Journal: Accounting Research Journal
Publisher: Emerald Publishing
Submission Deadline: 30 April 2026

Key Information

Introduction

The global economy is currently experiencing two major transitions: rapid digital transformation driven by Artificial Intelligence (AI), FinTech, and big data, alongside an urgent push toward sustainability through ESG frameworks, climate action, and circular economy models. These shifts are reshaping business strategies, governance, and financial systems.

A significant gap exists in understanding how these two forces intersect, particularly in emerging and frontier markets. These economies face the dual challenge of accelerating digital adoption while addressing pressing environmental and social concerns, often with limited resources.

Aim and Scope

This special issue aims to explore the combined impact of digital transformation and sustainability on accounting, auditing, and finance by:

• Examining the role of digital technologies in financial reporting and audit practices

• Analyzing integration of ESG and sustainability into accounting systems

• Investigating governance and regulatory responses to digital and green transitions

• Providing interdisciplinary insights across accounting, finance, and information systems

Thematic Areas

Submissions are invited in areas including:

• AI, machine learning, and data analytics in fraud detection and audit quality

• Digital transformation in accounting and auditing practices

• Environmental Management Accounting and sustainability

• ESG reporting and performance

• FinTech and green finance integration

• Circular economy and management accounting implications

• Carbon accounting and climate finance

• Cyber resilience and sustainable development

• Market integration across global and emerging economies

• IFRS adoption and institutional pressures

• Corporate governance in digital and sustainable transitions

• Geopolitical impacts on taxation and financial systems

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, UAE — mahesh.joshi@adu.ac.ae
Dr Duc Phan, RMIT University, Australia — duc.phan@rmit.edu.au

Submission Guidelines

Manuscripts should be submitted through the ScholarOne system.

• Follow the journal’s author guidelines

• Select the special issue during submission

• Ensure the manuscript is original and not under review elsewhere

Important Dates

Opening of submissions: 1 February 2026
Final submission deadline: 30 April 2026

How to Submit

Submit your manuscript via the ScholarOne platform by selecting the relevant special issue.

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