Synergizing Accounting Practices and Tax Governance

Dear Colleagues,

In an era characterized by rapid regulatory changes, digital transformation, and growing environmental and social responsibilities, organizations are increasingly expected to align their accounting practices with broader governance frameworks. The volatility of the accounting and tax environment, driven by globalization, digitalization, and policy reforms, is a key element in corporate decision making, planning processes, and the behaviors of both individuals and companies. The Special Issue ‘Synergizing Accounting Practices and Tax Governance’ aims to explore these dynamic relationships and emerging synergies between various types of accounting and tax environments. In addition to the dependency between financial and tax accounting, the synergizing of accounting practices can also be highlighted through the growing importance of sustainability accounting, which fosters more responsible corporate tax behavior and has significant implications for tax disclosure and governance. As AI technologies become increasingly embedded in accounting systems, their influence on accountability, audit quality, and governance effectiveness deserves closer examination. Therefore, we welcome interdisciplinary and comparative studies that provide theoretical insights, empirical evidence, and practical frameworks to deepen the understanding of the interplay between accounting practices, tax governance mechanisms, and technological innovation, addressing the following question: How can accounting, taxes, and governance be synergized to enhance transparency, sustainability, and efficiency within evolving governance frameworks?

We invite academic researchers in accounting and taxation, financial managers and tax compliance professionals from enterprises, public policymakers and regulatory bodies, and investors focused on sustainable development and corporate governance to contribute and present their research, with the aim of enhancing the understanding of synergies in this evolving field.

Dr. Lidija Hauptman
Dr. Ivana Pavić
Dr. Berislav Žmuk
Guest Editors

Manuscript Submission Information

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• financial accounting
• tax accounting
• sustainability accounting
• tax governance
• tax management
• tax administration
• tax environment
• tax auditing
• use of AI in accounting
• reporting