Guest editorial Accounting, Accountability and Global Development: Key perspectives

Purpose:This paper provides a review and reflection on the contributions of the special issue papers on accounting, accountability and global development. Design/methodology/approach:The journal review approach is adopted to identify the emergent themes, contributions and potential for future studies from the prior literature and accepted papers. Findings:The findings from the selected papers represent three emergent inter-related themes on accounting, accountability and development: i.) financialization and ‘intellectual’ colonization of the developed world; ii.) the nexus between the Western world/epistemic community and the local elites; and iii.) the ‘resistance’ against the above through exploring the role of state and local actors in securing better life-chances for the people and the environment in emerging economies.Research limitations/implications:This paper implicates observations and directions for future research in accounting, accountability and development in emerging economies: (i) success vs failure of development initiatives, (ii) successful ‘resistance’ and emancipation, (iii) role of State in the development discourse, and (iv) COVID-19 and ‘new normality’. Originality/valueThis special issue papers problematise and extend the knowledge on accounting, accountability and development, particularly in relation to emerging economies and provides a way forward.