مجلة التمويل والاستثمار والتنمية المستدامة
Volume 11, Numéro 1, Pages 86-105
2026-06-08

Digital Transformation, Green Accounting And Environmental Taxation: Towards An Integrated Governance Framework For Sustainable Development In Emerging Economies – Evidence From Algeria



Authors : Benlekhal Nawel .

Abstract

and environmental taxation as tools for sustainable development in emerging economies. Adopting a qualitative and conceptual approach, it proposes an integrated framework combining digital technologies—AI, big data, blockchain and IoT—with environmental accounting and digitalized taxation, applied to the Algerian context. The findings indicate that digitalization enhances the quality, transparency and traceability of environmental data, improves tax efficiency and compliance, and mitigates greenwashing risks. The study contributes by introducing an Integrated Digital Green Governance Model and offers policy recommendations to support sustainable and inclusive growth.

Keywords

Digital transformation ; Green accounting ; Environmental taxation ; Sustainable governance ; Emerging economies

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