Driven by globalization, digitalization, and technological innovations, the business world is experiencing one of the fastest and most profound transformations in its history. This transformation is bringing about radical changes in many areas, from management approaches and decision-making mechanisms to reporting systems and auditing processes. Accounting science is inevitably affected by this change; traditional approaches are giving way to more analytical, technology-oriented, and strategic perspectives.

Accounting has moved beyond being merely a system for recording past financial information; it has become a multi-dimensional discipline intertwined with contemporary concepts such as sustainability, corporate governance, digital reporting, big data, artificial intelligence, and integrated reporting. In this context, it is crucial that academic studies in accounting science offer a perspective that accurately analyzes the needs of the changing business world, connects theory with practice, and sheds light on the future.

This work consists of original academic studies that address current issues facing accounting science in the changing and transforming business world, offer innovative approaches, and bring together different perspectives. The chapters in the book are: This work aims to contribute to the literature by offering valuable resources in areas such as financial accounting, management and cost accounting, auditing, reporting, digitalization, and sustainability. I believe that this study will be a guide for academics, graduate students, practitioners, and policymakers; and that it will provide valuable contributions to discussions on the future of accounting science. I would like to thank all the authors who contributed to the preparation of this book for their meticulous work and scientific contributions, and I hope that the work will be beneficial to the accounting literature and the business world.