As an extension of the Sustainable Development Goals (SDGs), financial inclusion is a development goal meant to be achieved by 2030, especially in emerging economies. The pursuant and subsequent attainment of this goal alongside the emergence and widespread acceptance of electronic (digital) financing stands to deliver immense benefits to many people, thus spurring growth and development. The weakness of transmission of funds from surplus units to deficit units of the economy is one of the major challenges hindering growth and development in less developed and emerging economies. The provision of a broad range of high quality financial products and services is a major catalyst for development. An inclusive financial industry will be characterized by the diversity of financial services and products, thus increasing the level of competition among financial providers in a liberalized economy. International best accounting practices as it relates to financial sector is pivotal in achieving trust in the sector which spurs development especially in underdeveloped, and emerging economies.
Specific areas of accounting practices including the relevance of financial inclusion, reporting practices, forensic accounting, green accounting, corporate governance, banking techniques, corporate innovation, among others are strategic in the developmental process.

Aims and Scope:

1. Accounting
2. Financial
3. Development
4. Economies
5. Liberalize
6. Digital