Sustainability and Digital Transformation in Africa

Kennedy Modugu is Professor of Accounting and Analytics at Middlesex University Mauritius. He holds a Ph.D. in Accounting with a special interest in corporate disclosure. His scholarship sits at the confluence of accounting research, data analytics, and institutional change. His work spans corporate reporting, governance, forensic accounting, taxation, accounting education, and business analytics, with an increasing focus on sustainability reporting and the digitalisation of accounting systems. He has published extensively in reputable peer-reviewed journals and has authored multiple book chapters. His recent works engage questions of transparency, accountability, regulation, and the role of digital technology in decision-making. He is a chartered accountant and a member of several international professional bodies. John Otalor is a Senior Lecturer in Accounting at the University of Calabar, Nigeria. He holds a PhD in Accounting and specialises in budgeting and public finance management. His research examines fiscal governance, budgeting systems, and public sector accountability. He is a certified member of the Institute of Chartered Accountants of Nigeria and the Chartered Institute of Bankers of Nigeria. He has published studies on public financial management, mentoring, change management, accounting education, environmental accounting, fiscal responsibility, and taxation. His current research explores need-based budgeting and sustainability-oriented public finance reform in developing economies while contributing to debates on accountable governance and effective resource allocation in public institutions.