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  • Special Issue
    Vol. 5 No. 2 (2026)

    Special Issue Theme

    Governing Value and Innovation: Bridging Business, Technology, and Society

    This Special Issue explores the evolving role of governance, value creation, and innovation in addressing contemporary challenges at the intersection of business, technology, and society. As organizations increasingly adopt digital technologies and sustainable practices, new opportunities and challenges emerge in ensuring accountability, transparency, and long-term value for stakeholders.

    JAT (Journal of Accounting and Tax) invites original research articles, literature reviews, and conceptual papers that contribute to advancing knowledge in accounting, taxation, governance, finance, sustainability, and related disciplines. This Special Issue particularly welcomes studies that examine how innovation and governance mechanisms support organizational performance, digital transformation, ethical decision-making, and sustainable development.