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 NAME: Accounting Research Journal

PUBLISHER: Emerald Publishing

SUBMISSIONS OPEN: 1 February 2026

SUBMISSION DEADLINE: 30 April 2026

About This Special Issue

The global economy is navigating two fundamental transitions simultaneously: a rapid digital transformation driven by Artificial Intelligence, FinTech, and big data, and an urgent sustainability imperative demanding climate action, circular economy models, and robust ESG frameworks. These twin megatrends have moved from the periphery to the core of business strategy, presenting unprecedented opportunities and challenges for governance, financial management, and accountability.

A significant gap exists in understanding how these two forces intersect and co-evolve — particularly in the context of emerging and frontier markets. These economies 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 by:

• Exploring the impact of digital technologies — AI, machine learning, data analytics, FinTech — on financial reporting, fraud detection, and audit practices

• Examining how organizations integrate sustainability, ESG, and circular economy principles into their accounting, financial management, and reporting systems

• 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

Scope & Theme Areas

We invite conceptual, empirical, and policy-oriented submissions addressing, but not limited to, the following themes:

• 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 — new audit evidence, digital competencies, impact on internal/external audit relationships

• Environmental Management Accounting and its role in achieving corporate sustainability

• ESG integration, reporting, and performance — 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 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 such as 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 — tariffs, trade wars — on corporate taxation, global investment, and financial linkages

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, United Arab Emirates ✉️ mahesh.joshi@adu.ac.ae

Dr Duc Phan RMIT University, Australia ✉️ duc.phan@rmit.edu.au

Key Deadlines & Dates

Submission Guidelines

How to submit: Manuscripts must be submitted via ScholarOne Manuscripts, strictly following the journal's author guidelines.

Submission portal: ScholarOne Manuscripts (Accounting Research Journal)

Selection step: Authors must select the special issue title from the drop-down menu at the appropriate submission step — in response to "Please select the issue you are submitting to."

Eligibility: Submitted articles must not have been previously published, nor should they be under consideration for publication elsewhere while under review for this journal.

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