Bridging Digital Transformation and Sustainability: Developing a Multidisciplinary Framework for Ethical and Responsible Accounting Practices in India

Abstract

The convergence of digital transformation and sustainability has redefined the landscape of global accounting and financial governance. In India, the expansion of artificial intelligence, blockchain-led auditing, and sustainability-driven reporting frameworks such as ESG and BRSR has positioned accountancy at the core of ethical, technological, and societal change. This paper develops a multidisciplinary framework that connects digital transformation with ethical governance and sustainability imperatives to promote responsible accounting practices. Using secondary data drawn from national and international reports, the study identifies how ethical reasoning, skill reorientation under the National Education Policy (NEP) 2020, and digital intelligence together shape the future of accounting education and practice. The proposed Digital–Sustainability Accounting Integration Framework (DSAIF) demonstrates how digital innovation, guided by ethics, can produce transparency, accountability, and long-term sustainability. The study concludes that digital advancement must be balanced by moral consciousness and sustainability orientation to ensure that the accounting profession remains a pillar of trust in an era of technological disruption.