Sustainability and Digital Transformation in Africa
暫譯: 非洲的可持續性與數位轉型

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.

Kennedy Modugu 是毛里求斯米德爾塞克斯大學的會計與分析教授。他擁有會計學博士學位，特別關注企業揭露。他的研究位於會計研究、數據分析和制度變革的交匯點上。他的工作涵蓋企業報告、治理、法務會計、稅務、會計教育和商業分析，並日益專注於可持續性報告和會計系統的數位化。他在多本知名的同行評審期刊上發表了大量文章，並撰寫了多個書籍章節。他最近的研究涉及透明度、問責制、監管以及數位技術在決策中的角色。他是一名特許會計師，並且是多個國際專業機構的成員。

John Otalor 是尼日利亞卡拉巴爾大學的高級會計講師。他擁有會計學博士學位，專注於預算編制和公共財政管理。他的研究檢視財政治理、預算系統和公共部門的問責制。他是尼日利亞特許會計師協會和尼日利亞特許銀行家協會的認證成員。他已發表有關公共財政管理、導師指導、變革管理、會計教育、環境會計、財政責任和稅務的研究。他目前的研究探索基於需求的預算編制和面向可持續發展的公共財政改革，並為公共機構的問責治理和有效資源配置的辯論做出貢獻。