Borneo International Accounting Conference (BIAC 2026)

Theme: “Accounting in the Age of AI and Sustainability: Shaping Trust in a Digital World”

In the ever-evolving landscape of accounting and business, the Borneo International Accounting Conference (BIAC 2026) provides a platform for academics, researchers, professionals, policymakers, practitioners, and postgraduate students to exchange knowledge, research findings, and innovative practices.

Building upon the success of previous editions, BIAC 2026 embraces the theme “Accounting in the Age of AI and Sustainability: Shaping Trust in a Digital World.” The theme reflects the profound transformation taking place across accounting, business, management, and society as a result of artificial intelligence, big data, digitalisation, sustainability, ESG, technological innovation, and changing societal expectations.

The conference seeks to explore how the accounting profession and related disciplines can respond to emerging challenges and opportunities while strengthening transparency, accountability, ethical decision-making, sustainability, and trust. BIAC 2026 also provides a distinctive platform for professional development, interdisciplinary knowledge exchange, research collaboration, networking, and engagement between academia, industry, government, and society.

Conference Areas

BIAC 2026 welcomes original research papers, conceptual papers, case studies, and applied research covering, but not limited to, the following areas:

A. Accounting and Finance

• Financial Accounting and Reporting

• Management Accounting

• Auditing and Assurance

• Taxation

• Islamic Accounting and Finance

• Public Sector Accounting

• Accounting Theory and Practice

• Forensic Accounting and Fraud Examination

• Corporate Finance and Investment

• Financial Technology and Digital Finance

B. Accounting Information, Data and Emerging Technologies

• Accounting Information Systems

• Business Analytics and Data Analytics

• Big Data and Accounting

• Artificial Intelligence and Machine Learning

• Generative AI in Accounting and Business

• Blockchain and Cryptocurrency

• Digital Transformation

• FinTech and RegTech

• Continuous Auditing and Digital Assurance

• Technology-Enabled Decision Making

C. Sustainability, ESG and Responsible Business

• Sustainability Accounting and Reporting

• Environmental, Social and Governance (ESG)

• Integrated Reporting

• Climate Change and Carbon Accounting

• Sustainable Finance

• Circular Economy

• Corporate Social Responsibility

• Sustainable Development Goals (SDGs)

• Sustainability Assurance

• Green Accounting

• Responsible and Ethical AI

D. Governance, Ethics, Law and Society

• Corporate Governance

• Business Ethics

• Accounting Ethics and Professionalism

• Accounting, Law and Regulation

• Corporate Accountability and Transparency

• Risk Management

• Compliance and Regulatory Issues

• Stakeholder Governance

• Corporate Social Responsibility

• Accounting, Society and Public Interest

E. Business, Management and Entrepreneurship

• Human Resource Management

• Human Capital and Talent Management

• Organisational Behaviour

• Strategic Management

• International Business

• Marketing Management

• Operations and Production Management

• Innovation and Technology Management

• Information Management

• Entrepreneurship and Small Business

• Business Strategy

• Banking and Financial Services

• Leadership and Organisational Development

F. Social Sciences and Society

• Social Sciences and Accounting

• Economics and Development Studies

• Sociology and Social Change

• Psychology and Behavioural Studies

• Human Capital and Workforce Studies

• Labour and Employment Studies

• Education and Learning Sciences

• Communication and Media Studies

• Public Policy and Governance

• Community Development

• Social Innovation and Social Entrepreneurship

• Digital Society and Digital Citizenship

• Social Inclusion, Equity and Diversity

• Society, Technology and Sustainable Development

• Community and Stakeholder Engagement

G. Accounting and Business Education

• Accounting Education

• Business Education

• Digital Learning and Educational Technology

• AI in Education

• Innovative Teaching and Learning

• Higher Education and Professional Education

• Professional Competency Development

• Outcome-Based Education

• Sustainability Education

• Accounting Curriculum and Pedagogy

Interdisciplinary Research

BIAC 2026 particularly encourages interdisciplinary research that connects accounting with AI, technology, sustainability, business, management, economics, social sciences, education, governance, and society.

Researchers are encouraged to examine how these interconnected disciplines can contribute to responsible innovation, sustainable development, organisational resilience, inclusive growth, and the creation of trust in an increasingly digital world.

The conference welcomes research that extends beyond traditional accounting boundaries and addresses contemporary challenges faced by organisations, governments, communities, and society.