Libro

This book provides a comprehensive and structured exploration of how digital disruption, artificial intelligence, and algorithmic accountability are reshaping modern accounting and sustainability control. It examines the convergence of technology and governance in financial reporting, showing how intelligent systems, blockchain, and integrated reporting frameworks are redefining accountability and transparency in corporate environments. Organized into thematic parts, the text bridges foundational theories with applied innovations. It covers algorithmic auditing, Artificial Intelligence (AI) driven decision support, environmental, social, and governance (ESG) measurement tools, and digital assurance models. Case studies illustrate how organizations are adopting sustainable reporting practices, leveraging real-time data, and aligning financial performance with environmental and social responsibility. Each chapter includes review questions and advanced exercises to foster critical thinking and practical engagement. Designed for graduate students, educators, accounting professionals, and policymakers, the book serves as both a teaching resource and a professional reference. It equips readers with analytical and practical tools to navigate algorithmic systems, enhance sustainability control, and implement integrated, transparent financial reporting.