Yan­lei Zhang

My research focuses on the interaction between accounting and critical societal challenges, with particular attention to ethical issues and the evolving trend of digitalization. Accounting is not only a technical discipline but also a social practice that shapes, and is shaped by, broader societal developments. First, I investigate how ethical challenges can be better understood through the lens of accounting. Second, I explore the societal context of digitalization and study how accounting practices adapt and evolve in response to technological change. Through this work, I aim to highlight both the opportunities and risks embedded in these transformations. Ultimately, I hope my research can contribute to ensuring that technological development is aligned with ethical principles and serves the long-term interests of society as a whole.