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Redefining Accountability in the Digital Age: Challenges and Opportunities

Sep 2026 · Journal of Accounting and Financial Management · 0 citations

Abstract

The digital age has transformed the landscape of accountability across sectors, introducing both unprecedented challenges and novel opportunities. This paper explores how digital technologies have reshaped traditional accountability mechanisms, the ethical and operational dilemmas they present, and the potential for innovation in governance, business, and civil society. Drawing on global case studies and recent literature, it argues for a re imagined framework of accountability that is adaptive, transparent, and inclusive.

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