"The edited book "Emerging Issues in Accounting" is an outcome of research papers presented at National conference on Contemporary Issues in Accounting and Taxation organized by JRN Rajasthan Vidyapeeth (Deemed-to-be University) and the Indian Accounting Association, Udaipur Branch on 27-28 February, 2023. The objective of the conference was to bring academic researchers, teachers, doctoral students, and practitioners from a variety of institutions together to address a range of current issues in accounting and taxation. The editors of the book are Prof. (Col.) S. S. Sarangdevot, Prof. Shurveer Singh Bhanawat and Dr. Shilpa Lodha.