The conference provides a unique international forum and an opportunity for researchers, policy makers and business community, to exchange views, share experiences and disseminate research findings and practical lessons on how accounting and finance disciplines may contribute towards sustainable development. Given the roles and potentials roles that accounting and finance disciplines plays or may play towards sustainability, the 5th International Conference on Accounting and Finance in Emerging Economies (ICAFEE), previously ICNRAF), carries the theme of “Sustainable and Inclusive Development: An Accounting and Finance Perspective”.