Accounting for Governance: Accountability and Institutional Quality

CALL FOR PAPERS

Journal: Asian Journal of Accounting Research

Publisher: Emerald Publishing

Submission Opens: 12 February 2026

Submission Deadline: 30 June 2026

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. It examines whether accounting functions primarily as a compliance mechanism or as a strategic institutional tool for strengthening governance, legitimacy, and long-term organizational effectiveness.

Scope & Significance

By bringing together empirical and conceptual studies from emerging economic contexts, this Special Issue provides a dedicated platform for exploring the intersection of accounting, governance, and institutional quality. It welcomes contributions from scholars working across corporate, public sector, and comparative institutional settings — and is particularly interested in research that advances both theoretical understanding and practical policy implications for governance reform in emerging economies.

List of Topic Areas

Manuscripts are invited on themes including, but 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
Information asymmetry, regulatory fragmentation, and weak enforcement in emerging market governance
ESG reporting, sustainability disclosure, and accountability in evolving governance environments

Guest Editors

Dr. Rabih Nehme King Fahd University of Petroleum & Minerals, Saudi Arabia

Dr. Mohammad I. Jizi Georgia College & State University, USA

📧 General Enquiries: ajar@feb.unair.ac.id

Key Deadlines

📅 Manuscript Submission Opens: 12 February 2026

⏰ Manuscript Submission Deadline: 30 June 2026

Submission Guidelines

Submissions are made through the journal's official online submission system. Authors must strictly follow the journal's author guidelines available on the AJAR author guidelines page.

When submitting, select "Accounting for Governance: Accountability and Institutional Quality" from the special issue drop-down menu at the appropriate step in the submission process.

Accepted papers will be published continuously in the journal as they are accepted — on a rolling basis prior to formal issue compilation.

⚠️ Submitted articles must present original research and must not have been previously published, nor should they be under consideration for publication elsewhere while under review for this journal.

All submissions will undergo a rigorous double-blind peer-review process.

For further inquiries, contact the guest editors or reach the editorial team at 📧 ajar@feb.unair.ac.in

About the Journal

The Asian Journal of Accounting Research (AJAR), published by Emerald Publishing, is a peer-reviewed journal dedicated to advancing accounting research across Asian and emerging market contexts. It provides an international platform for scholars and practitioners exploring financial reporting, governance, auditing, and accounting regulation — with a particular focus on the institutional and regulatory environments shaping accounting practice in Asia and beyond.

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