The rapid evolution of digital technologies, artificial intelligence, and sustainability practices is reshaping how organizations create value and maintain competitiveness. At the same time, businesses face increasing uncertainty arising from economic fluctuations, regulatory changes, climate challenges, and evolving stakeholder expectations. These conditions require organizations to build resilient business ecosystems capable of adapting to continuous change while maintaining long-term sustainability.

This issue of Fortuna Horizon Journal welcomes original research, literature reviews, case studies, and conceptual papers that explore innovative approaches to business resilience, sustainable management, accounting innovation, digital transformation, entrepreneurship, and public policy. Contributions from multidisciplinary perspectives are encouraged, particularly studies that generate practical implications for businesses, governments, higher education institutions, and society.

• Sustainable Business Strategy
• Artificial Intelligence in Business and Accounting
• Digital Transformation and Digital Governance
• Financial Technology and Digital Finance
• ESG Reporting and Sustainability Accounting
• Corporate Governance and Risk Management
• Taxation and Public Financial Management
• SME Innovation and Digital Entrepreneurship
• Consumer Behavior in the Digital Economy
• Green Business and Circular Economy
• Human Resource Management in the AI Era
• Business Analytics and Data-Driven Decision Making
• Marketing Innovation and Digital Branding
• Public Sector Innovation and Financial Accountability
• Business Education and Future Workforce Development