Recent geopolitical tensions have added a new dimension to the uncertainty already facing businesses and society, alongside economic volatility, climate risks, technological disruption, regulatory change, and shifting stakeholder expectations. In this context, accounting can play an important role in how organizations understand, communicate, and respond to uncertainty. Beyond its traditional role in measurement and reporting, accounting is increasingly expected to support transparency, strengthen governance, inform sustainable decision-making, and enhance organizational resilience.

This track invites researchers, academics, practitioners, policymakers, and other stakeholders to examine how accounting practices, reporting frameworks, assurance mechanisms, and governance systems are evolving in response to global uncertainty. We particularly welcome papers that offer conceptual, empirical, critical, or practice-oriented insights into the changing role of accounting in transforming business, markets, and society.

Submissions may address, but are not limited to, the following areas:

• Financial reporting, and accountability during war, conflict, and geopolitical instability
• Energy crises, fuel price volatility, and their implications for accounting, disclosure, and risk reporting
• Financial reporting quality, transparency, and uncertainty
• Accounting for risk, resilience, and crisis management
• ESG, sustainability, and integrated reporting
• Sustainability assurance and audit quality
• Digital transformation in accounting and auditing
• Artificial intelligence, analytics, and emerging technologies in accounting
• Accounting education and professional skills for uncertain times
• Accounting, accountability, and governance
• Islamic accounting, Shariah governance, and ethical accountability
• Social impact measurement and stakeholder accountability
• Accounting regulation, enforcement, and institutional change
• Fraud, corruption, internal controls, and forensic accounting
• Management accounting for strategic decision-making under uncertainty

The list above is indicative rather than exhaustive. Submissions addressing other relevant accounting-related issues connected to business transformation and global uncertainty are also welcome.

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