Okee, C.F. et al. 2026. From Bookkeeper to Sustainability Strategist: A Qualitative Exploration of the Evolving Role of the Accountant in the Era of AI, Sustainability and Digital Taxation in Nigeria. International Journal of Advanced Academic Research. 12, 10 (Oct. 2026), 46–57. DOI:https://doi.org/10.46654/3pvg9c14.