Submit your papersSubmit Now
For Enquiries: [email protected]
IIARD LogoIIARD

Redefining Accountability in the Digital Age: Challenges and Opportunities

Nkiruka Maria-Assumpta Akabuike

Abstract

The digital age has transformed the landscape of accountability across sectors, introducing both unprecedented challenges and novel opportunities. This paper explores how digital technologies have reshaped traditional accountability mechanisms, the ethical and operational dilemmas they present, and the potential for innovation in governance, business, and civil society. Drawing on global case studies and recent literature, it argues for a re- imagined framework of accountability that is adaptive, transparent, and inclusive.

Keywords

Digital AccountabilityTransparencygovernanceEthicsDigital Transformation

References

Ackers, B (2018). The Evolution of Accountancy to Accountability: Acknowledging Africa's contribution. (www.researchgate.net) Akabuike, N.M. (2025). Cyber security threats and digital governance, an evolving landscape. International Journal for Development and Research.Vol 15, Issue 07, July 2025. Akabuike N.M and Oguagbaka S.K. (2025). Challenges facing Youth empowerment Through Entrepreneurship and Digital Skills across South East Nigeria. International Journal for Development and Research.Vol 15, Issue 07, July 2025 Bekele, S. (2023). The role of transparency and accountability in digital transformation. ISACA. https://www.isaca.org/resources/news-and-trends/industry-news Faster Capital. (2024). Accountability in the digital age: Navigating challenges and opportunities. https://fastercapital.com/content/Business-accountability Loi M and Spielkamp (2020) Towards accountability in the use of Artificial Intelligence for Public Administrations. University of Zurich Namfukwe, P. M. (2024). Governance in the digital age: Challenges and opportunities [PDF]. International Journal of Academic Multidisciplinary Research. http://ijeais.org/wp-content/uploads/2024/7/IJAMR240715. Newell P and Bellour, S (2022) Mapping Accountability: Origins, Contexts and Implications for Development. www.gov.uk Novelli, C., Taddeo, M. & Floridi, L.(2024) Accountability in artificial intelligence: what it is and how it works. AI & Soc 39, 1871–1882 (2024). https://doi.org/10.1007/s00146- 023-01635-y OECD (2023). Advancing accountability in AI: Governing and managing risks throughout the life-cycle for trustworthy AI”, OECD Digital Economy Papers, No. 349, OECD Publishing, Paris, https://doi.org/10.1787/2448f04b-en. Paine T (1791) Accountability and Transparency; The Rights of Man. www.democracyweb.org Raden, N (2021). The problem of algorithmic opacity, or 'What the heck is the algorithm doing?'. www.diginomica.com (Scheuerman, (2020). “How the Machine ‘Thinks’: Understanding Opacity in Machine Learning Algorithms.” doi:10.1177/2053951715622512.

More Articles from JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT

Cashflow Management and the Performance of Commercial Banks in Nigeria

Author: Jeffrey Ayas Iyakonbogha, Clement E. Ozele

The Nigerian Code of Corporate Governance and Financial Performance of Deposit Money Banks in Nigeria

Author: i, Eneaniofu Daniel Mmaduakonam, ii, Azolike Nkiru Nkechi, iii, Emeter Patrick Okechukwu, iv, Okwor Emmanuel Ejimnkonye