Introduction for the Special Section on “Inclusive, circular, and technological transformations in financial accounting: challenges and opportunities for organizations and stakeholders”

DOI: 10.24818/jamis.2024.03001

Vol. 23, No. 3, pp. 474-482, 2024

© 2024. This work is openly licensed via CC BY 4.0.

Author(s): Feten Arfaoui-Masmoudi^1,a and Sourour Hazami-Ammar2,b

^a,b LIGUE Laboratory, University of Manouba, UMA, Tunisia
¹ Corresponding author: Sourour Hazami-Ammar, Associate Professor of Accounting, Institute of Higher Business Studies, IHEC, University of Sfax, US, email address: ammar_sourour@yahoo.fr

Keywords: inclusivity, circularity, technological transformation, accounting

JEL codes: M41

Abstract

Research Question: How accounting research can address the relevant issues of inclusivity, circularity, and technological transformation?
Motivation: This editorial introduces a Special Section addressing inclusivity, circularity, and technological transformation. The Special Section aims to inform policy, improve organizational practices, and inspire future research, contributing to a more sustainable and inclusive future for all stakeholders.
Data: The editorial relies on key papers to motivate the topics addressed and then introduces the content of the papers selected for publication.
Findings: The papers included in the Special Section not only address the theoretical foundations of these topics but also offer practical insights and recommendations. By doing so, they aim to spark meaningful discussions and inspire action among policymakers, practitioners, and researchers committed to promoting a sustainable and inclusive global economy.

 Full paper at: http://online-cig.ase.ro/jcig/art/23_3_1.pdf