Welcome to the Proceedings of the 12th International Conference on Business, Accounting, Finance and Economics (BAFE 2024). The theme for this year is themed “Navigating the Landscape of Emerging Digital Technologies: Exploring Business Opportunities and Challenges Across Various Frontiers.” This year’s conference promises to be an enriching platform for academics, practitioners, and industry leaders to come together, share insights, and explore the multifaceted implications of digital technologies in our fields. The theme of this conference encapsulates the duality of opportunity and challenge inherent in emerging digital technologies.

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