Accounting and auditing are among the oldest tools of organized economic life. Long before modern companies, banks, stock exchanges, and digital platforms existed, people needed ways to record goods, debts, taxes, wages, and promises. These early #financial_records were not only technical documents. They were also instruments of trust, authority, memory, and control. As societies became more complex, accounting developed from simple lists of property into structured systems o

Author: Habib Hassan Affiliation: Independent Researcher Abstract Discussions about sustainable development, inequality, and economic stability in the Global South now focus on corporate governance and accountability. In the last ten years, the rise of environmental, social, and governance (ESG) agendas, as well as the rapid financialisation and digitalisation of the world, have put new demands on businesses in Africa, Asia, Latin America, and the Middle East. However, corpor