Trending Research Topics: Finance & Social Sciences 2025

The following research topics present high-potential research areas across Finance, Accounting, Financial Management, and Social Sciences, addressing contemporary issues, designed for scholars and professionals committed to generating impactful insights.

FINANCE  

Digital Finance & Innovation

1. Central Bank Digital Currencies (CBDCs): Impact on Traditional Banking in 2025
2. DeFi 2.0: How Decentralised Finance is Reshaping Lending and Borrowing
3. AI-Powered Robo-Advisors: The Future of Wealth Management
4. Blockchain in Trade Finance: Reducing Costs and Increasing Transparency
5. Buy Now, Pay Later (BNPL): Financial Innovation or Debt Trap?

Investment & Markets

1. ESG Investing: From Trend to Mandatory – Regulatory Changes in 2025
2. Cryptocurrency ETFs: Mainstream Adoption and Institutional Investment
3. Private Equity in Emerging Markets: Opportunities and Risks
4. Sovereign Wealth Funds: Strategies for Economic Diversification
5. Passive vs. Active Investing: The Debate in the Age of Index Funds

Risk & Regulation

1. Climate Risk in Financial Portfolios: Stress Testing and Disclosure Requirements
2. Basel IV Implementation: Impact on Banking Capital Requirements
3. Cybersecurity Risk Management in Financial Institutions
4. Anti-Money Laundering (AML) Compliance: Technology Solutions in 2025
5. Financial Inclusion Through Digital Banking: Success Stories from Developing Nations

Corporate Finance

1. SPACs vs. Traditional IPOs: Which Route to Public Markets?
2. Corporate Share Buybacks: Value Creation or Market Manipulation?
3. Green Bonds and Sustainable Financing: Market Growth and Challenges
4. Cross-Border M&A in the Post-Pandemic Era: Valuation Challenges
5. Working Capital Management in Supply Chain Disruptions

Personal Finance & FinTech

1. Embedded Finance: How Non-Financial Companies Are Becoming Banks
2. Financial Literacy Programs: Bridging the Knowledge Gap
3. Neobanks vs. Traditional Banks: The Battle for Millennial Customers
4. Peer-to-Peer Lending Platforms: Regulation and Risk Assessment
5. Retirement Planning in the Gig Economy: New Models for Pension Security

ACCOUNTING

Standards & Compliance

1. IFRS vs. GAAP: Convergence Efforts and Remaining Differences in 2025
2. Revenue Recognition Under IFRS 15: Industry-Specific Challenges
3. Lease Accounting Standards: Implementation Challenges Three Years Later
4. Cryptocurrency Accounting: Standards Development and Best Practices
5. ESG Reporting Standards: Integrated Reporting Framework Evolution

Technology & Automation

1. Robotic Process Automation (RPA) in Accounting: ROI and Implementation
2. AI in Auditing: Machine Learning for Fraud Detection
3. Cloud Accounting Software: Security, Accessibility, and Efficiency
4. Blockchain for Accounting: Triple-Entry Bookkeeping Reality Check
5. Data Analytics in Management Accounting: Predictive Insights

Audit & Assurance

1. Continuous Auditing: Real-Time Assurance in Digital Environments
2. Auditor Independence in the Age of Advisory Services
3. Quality Control in Audit Firms: Learning from Recent Failures
4. Internal Audit’s Evolving Role: From Compliance to Strategic Advisor
5. Remote Auditing: Best Practices and Quality Considerations

Tax & Regulatory

1. Global Minimum Tax (15%): Implementation Challenges for MNCs
2. Transfer Pricing Documentation in the Digital Economy
3. Goods and Services Tax (GST) Compliance in India: Five-Year Review
4. Tax Planning for Cryptocurrency Transactions
5. Carbon Tax Accounting: Preparing for Environmental Levies

Forensic & Ethics

1. Forensic Accounting in Cybercrime Investigations
2. Earnings Management vs. Fraud: Where’s the Line?
3. Whistleblower Protection in Accounting Scandals
4. Professional Skepticism: Strengthening Auditor Mindset
5. Accounting Ethics in AI-Driven Decision Making

FINANCIAL MANAGEMENT

Strategic Financial Management

1. Value-Based Management: Measuring and Creating Shareholder Value
2. Financial Strategy for Digital Transformation Initiatives
3. Capital Structure Optimization in Low Interest Environment
4. Financial Planning for Business Model Innovation
5. Scenario Planning and Strategic Financial Forecasting Post-COVID

Treasury & Risk Management

1. Foreign Exchange Risk Management: Strategies for Global Businesses
2. Interest Rate Risk Management Using Derivatives
3. Cash Management in Multinational Corporations
4. Liquidity Risk Management: Lessons from Banking Crises
5. Commodity Price Risk Hedging for Manufacturing Firms

Performance Management

1. Beyond Budgeting: Alternative Performance Management Systems
2. Rolling Forecasts vs. Annual Budgets: Which Works Better?
3. Key Performance Indicators (KPIs) for Financial Health
4. Balanced Scorecard Implementation in Service Industries
5. Financial Dashboard Design: Communicating Performance Effectively

Investment Decisions

1. Capital Budgeting in Uncertain Economic Times
2. Real Options Analysis: Valuing Flexibility in Investment Decisions
3. Post-Merger Integration: Financial Management Challenges
4. Divestment Decisions: When to Exit Non-Core Assets
5. R&D Investment Valuation: Measuring Intangible Returns

Emerging Areas

1. Sustainability Financial Management: Integrating ESG into Decision-Making
2. Financial Management for Startups: From Seed to Series A
3. Financial Implications of Remote Work: Cost-Benefit Analysis
4. Financial Management in Circular Economy Business Models
5. Crisis Financial Management: Building Organisational Resilience

Economics & Development

1. Universal Basic Income (UBI): Economic Feasibility and Social Impact
2. Gig Economy and Labour Rights: Policy Interventions Needed
3. Income Inequality in Post-Pandemic World: Widening or Narrowing?
4. Doughnut Economics: Rethinking Growth and Sustainability
5. Digital Divide in Developing Countries: Barriers to Economic Inclusion

Sociology & Society

1. Remote Work Revolution: Long-Term Social and Cultural Implications
2. Gen Z in the Workplace: Values, Expectations, and Management Challenges
3. Social Media’s Impact on Mental Health: Latest Research Findings
4. Ageing Populations: Social Security Systems Under Pressure
5. Migration Patterns Post-COVID: Economic and Social Integration

Education & Human Development

1. EdTech Revolution: Quality, Access, and Digital Literacy
2. Skill Gap Crisis: Bridging Education and Employment
3. Lifelong Learning in the AI Age: Continuous Upskilling Models
4. Higher Education Affordability: Student Debt Crisis Solutions
5. Gamification in Education: Effectiveness and Implementation

Gender & Diversity

1. Gender Pay Gap 2025: Progress, Persistence, and Policy Solutions
2. Women in STEM: Breaking Barriers and Building Pipelines
3. LGBTQ+ Inclusion in Workplace: Beyond Pride Month
4. Intersectionality in DEI Initiatives: Moving Beyond Single-Axis Approaches
5. Men’s Mental Health: Breaking Stigma and Building Support Systems

Politics & Governance

1. Democratic Backsliding: Causes, Consequences, and Countermeasures
2. Social Media Regulation: Balancing Free Speech and Misinformation
3. Climate Justice: Equity in Environmental Policy and Action
4. Populism in Global Politics: Electoral Patterns and Governance Impact
5. AI in Public Policy: Opportunities for Data-Driven Governance

Cross-Cutting Themes

1. Climate & Sustainability
2. Climate Finance: Funding the Transition to Net Zero
3. Carbon Markets and Pricing Mechanisms
4. Sustainable Development Goals (SDGs): Progress Report 2025
5. Corporate Climate Accountability: Beyond Greenwashing

Technology & Society

1. AI Ethics: Bias, Transparency, and Accountability
2. Future of Work: Human-AI Collaboration Models
3. Digital Identity and Privacy: Rights in the Digital Age
4. Metaverse Economics: Virtual Real Estate and Digital Assets

Global Issues

1. Geopolitical Risk and Investment Decisions
2. Supply Chain Resilience: Deglobalization vs. Diversification
3. Global Health Security: Pandemic Preparedness Post-COVID
4. Food Security and Agricultural Finance