Complexity, evidence and action: insights from accounting, business and finance

The June 2026 issue brings together five articles from accounting, business and finance that share a common concern: how to make sense of complex systems, whether energy transitions, stock markets, digital services, scholarly communication or corporate boards, and what to do with what is learned. The contributions draw on a range of methods, from panel econometrics and volatility modeling to bibliometric analysis, altmetrics and systematic review. Together, they show that average effects and single indicators can hide important differences across contexts, market conditions, and institutional settings. The issue underscores the value of combining methods and perspectives and highlights gaps in geographic coverage and theoretical diversity that future research can address. It offers academics, policymakers, and practitioners evidence to inform sustainable, informed decision-making.