International Journal of Management, Accounting and Economic Studies
The International Journal of Management, Accounting and Economic Studies (IJMAES) is an esteemed academic journal focused on advancing research in the fields of management, accounting, and economics. Published by the Fakultas Ekonomi, Universitas Islam Sultan Agung (UNISSULA), IJMAES provides a scholarly platform for publishing high-quality research that contributes to the better understanding of modern challenges and practices within these essential disciplines. The journal encompasses a wide range of topics including business management, financial accounting, management accounting, economic policy, corporate governance, sustainable development, organizational behavior, international trade, and macroeconomics. As a double-blind peer-reviewed journal, IJMAES ensures that each article undergoes a rigorous evaluation process, maintaining the highest standards of academic integrity and scholarly contribution. Published biannually, in January–June and July–December, the journal presents up-to-date research that addresses contemporary issues and emerging trends in management, accounting, and economic studies. IJMAES is committed to fostering global dialogue and knowledge-sharing, making it an invaluable resource for scholars, researchers, policymakers, and practitioners interested in improving practices in business management and economic development. The journal invites submissions from researchers, academicians, and practitioners working in the areas of management, accounting, and economics. We encourage contributions that offer fresh insights, innovative theories, and practical applications to address current global challenges. Manuscripts are required to adhere strictly to the journal’s submission guidelines, with those not meeting the required formatting and style being returned without review. Only submissions that align with the journal’s standards will be considered for further evaluation and peer review. We invite you to join the global academic community and contribute your valuable research to help shape the future of management, accounting, and economic studies.
Fakultas Ekonomi, Universitas Islam Sultan Agung (UNISSULA)
Integrated Reporting and Firm Value: A Systematic Literature Review from Accounting and Economic Perspectives
This study aims to examine the relationship between integrated reporting and firm value from accounting and economic perspectives. Employing a Systematic Literature Review approach, this research analyzes academic articles published over the last five years and indexed in Google Scholar. The findings indicate that the impact of integrated reporting on firm value remains mixed and inconclusive. Several studies report a positive association, suggesting that integrated reporting enhances transparency and reduces information asymmetry, thereby improving firm valuation. However, other studies reveal weak or negative effects, highlighting issues related to information complexity and ambiguity perceived by market participants. These results suggest that the effectiveness of integrated reporting is not solely determined by its adoption but also by the quality of disclosure and the market’s ability to interpret integrated financial and non-financial information. This study underscores the importance of a more integrative conceptual framework that bridges accounting and economic studies to better explain firm value creation mechanisms. Furthermore, the findings provide a foundation for future research to explore moderating factors that influence the relationship between integrated reporting and firm value.
Strategic Planning and Sustainable Business Development: ESG Integration in Strategic Management Framework
This study aims to analyze the role of strategic planning in supporting sustainable business development through the integration of Environmental, Social, and Governance (ESG) principles. Using a library-based method, this research reviews scholarly works published over the last five years that discuss sustainability-oriented strategic management. The findings show that integrating ESG dimensions into strategic planning significantly enhances competitiveness, operational efficiency, and organizational resilience in a rapidly changing global environment. Sustainability integration not only improves financial performance but also contributes to long-term social welfare and environmental preservation. Furthermore, ESG-based strategies provide a comprehensive managerial framework that aligns economic goals with ethical and ecological responsibilities. The study emphasizes that sustainable strategic planning must evolve from a supplementary activity into a core element of managerial decision-making. By embedding sustainability at the heart of strategic processes, organizations can strengthen stakeholder trust, foster innovation, and ensure their active contribution to achieving global sustainable development goals (SDGs).
Integration of Strategic Management and Financial Accounting in Improving Corporate Performance in Developing Countries
This research aims to examine the integration between strategic management and financial accounting in improving corporate performance in developing countries. Through the literature study method, this study analyzes several relevant scientific articles published in last five years. The results of the study show that the integration of these two areas can improve operational efficiency, decision-making quality, and reporting transparency. Companies that implement financial reporting systems that are integrated with strategic planning tend to be more adaptive to market dynamics and have higher competitiveness. Information technology support, collaborative organizational culture, and accountable government policies are the driving factors for the success of the integration. However, limited human resources and infrastructure are the main obstacles, especially in the MSME sector. This study concludes that the integration of strategic management and financial accounting is a fundamental strategy to create a competitive and sustainable company.
The Impact of Professional Ethics on External Audit Quality
Professional ethics serve as a crucial foundation in ensuring high-quality external audits. When auditors uphold ethical values such as integrity, objectivity, and independence, the reliability of audit reports can be significantly enhanced. This study aims to examine the influence of professional ethics on the quality of external audits using a literature review approach based on various national and international academic journals published in last five years. The findings of the review indicate that the success of an audit is not solely dependent on technical competence or audit procedures, but is also strongly influenced by the ethical commitment of the auditor. A consistent application of the professional code of ethics strengthens the auditor’s credibility and fosters greater public trust in the audited financial statements. This reinforces the idea that ethics are not merely supportive elements, but core determinants of audit reliability. Therefore, professional integrity must be embedded not only in individual conduct but also supported by institutional frameworks that promote ethical behavior across the auditing profession.
Optimizing the Local Creative Economy Based on Cultural Wisdom and Digital Technology
The creative economy is a strategic sector driven by innovation and local cultural values, playing an important role in national economic development. This study aims to analyze strategies for optimizing the local creative economy in Medan by integrating cultural wisdom and leveraging digital technology. The method used is qualitative descriptive with a literature study approach and observation of business actors in Medan. The results of the study show that the synergy between local cultural values and digital technology is a key factor in strengthening this sector. The use of digital technology, such as social media, e-commerce, and electronic payment systems, has proven to be able to expand market reach, increase competitiveness, and encourage product innovation rooted in local culture (such as songket and culinary specialties). In addition, digitization also functions as a medium for digital storytelling for cultural preservation. This optimization requires multi-stakeholder collaboration, where the government and community play an active role in improving digital literacy and supporting the ecosystem. Thus, the proper integration of culture and technology is a strategic step toward realizing a sustainable creative economy ecosystem and strengthening local identity in the digital era.
Copyright (c) 2025 International Journal of Management, Accounting and Economic Studies
The Effect of Return on Asset and Return on Equity on Murabahah Financing at PT. Bank Muamalat Indonesia Tbk 2013-2022 Period of Form Global Economic Uncertainty
This study aims to determine the effect of Return on Assets and Return on Equity on murabahah financing at PT. Bank Muamalat Indonesia Tbk for the period 2013-2022. The research method used is a quantitative, descriptive approach with secondary data analysis. Data analysis includes descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results show that the multiple linear regression equation is Y = 6.475 + 52.736X₁ - 1,991X₂, indicating that Return on Assets has a positive influence on murabahah financing, while Return on Equity has a negative influence. The findings suggest that Return on Assets. and Return on Equity simultaneously do not have a significant effect on murabahah financing because the significance value is greater than 0.05. The regression model is able to explain 41.1% of the variation in murabahah financing, while the remaining 58.9% is explained by other factors not examined.
Digital Transformation and Financial Statement Accountability: Their Impact on Organizational Competitiveness
This research aims to examine the role of digital transformation in increasing the accountability of financial statements and its impact on organizational competitiveness. Using a literature review method of several scientific articles, this study found that the digitization of financial reporting through technologies such as cloud accounting, blockchain, and digital accounting information systems makes a significant contribution to the transparency and efficiency of financial information. The results of the study show that organizations that implement digital systems with high accountability tend to have a stronger competitive advantage because they are able to build stakeholder trust and speed up the decision-making process. However, the effective implementation of digital transformation requires the readiness of human resources, a supportive organizational structure, and a work culture that is adaptive to change. This study concludes that the synergy between digital transformation and financial statement accountability is a strategic foundation to increase organizational competitiveness in a sustainable manner in the digital era.
Accounting Ethics: The Foundation of Integrity and Transparency in the Business Decision-Making Process
Accounting ethics plays a crucial role in supporting integrity and transparency, which are fundamental pillars in business decision-making. This study aims to identify the relevance of ethical values in contemporary accounting practices through a structured literature review approach. Various ethical challenges in the accounting profession are identified, including financial statement manipulation, conflicts of interest, and weak regulatory enforcement mechanisms that often hinder ethical compliance. The study concludes that upholding integrity and transparency in accounting provides a strong and reliable foundation for enhancing the credibility and legitimacy of business decisions. The findings further emphasize that the implementation of ethics in accounting must be integrated systematically through education, appropriate regulation, and a supportive organizational culture. Ethical awareness should not only be cultivated at the individual practitioner level but also embedded within institutional frameworks to ensure continuous and consistent ethical behavior. As businesses face increasing complexity, evolving technologies, and growing stakeholder scrutiny, ethical accounting practices become essential for fostering long-term trust, sustainability, resilience, and accountability across all industries and sectors.
Application of Strategic Management Accounting in Increasing Organizational Competitiveness
Strategic Management Accounting is an integrative approach that combines financial and non-financial information to support an organization’s strategic decision-making. This study aims to evaluate the role of Strategic Management Accounting in improving organizational competitiveness through a literature study method of several scientific articles published and available. The results of the study show that Strategic Management Accounting contributes significantly to improving cost efficiency, marketing strategy accuracy, and long-term value creation through the application of tools such as balanced scorecard, value chain analysis, and customer profitability analysis. The findings also indicate that the implementation of Strategic Management Accounting requires organizational readiness in terms of information systems, human resource competencies, and strategic work culture support. This study concludes that Strategic Management Accounting can be a key driver of competitive advantage if implemented in a structured and contextual manner. The study recommends the gradual adoption of Strategic Management Accounting for organizations looking to improve performance and sustainable competitiveness.
The Impact of Machine Learning on Predicting Corporate Failure in Financial Reporting
Corporate failure is a critical phenomenon that poses a significant threat to economic stability and public trust in financial markets. With the rapid advancement of technology, machine learning has emerged as a promising tool for the early detection of potential corporate failures through financial reporting. This literature study explores the contributions of machine learning methods in enhancing the accuracy of corporate failure prediction based on historical financial data. The analysis focuses on the effectiveness of various machine learning algorithms, including their capabilities in identifying financial anomalies and hidden patterns that may indicate early warning signs. In addition, this study addresses the challenges faced in the implementation of machine learning across different financial contexts, such as data imbalance, algorithmic bias, and model interpretability. The findings of this review conclude that machine learning significantly improves the predictive power of financial reporting, provided that the data is well-managed and that modeling is conducted in accordance with ethical principles and transparency standards.
The Role of Management Accounting in Supporting Value-Added-Based Product Innovation
In the era of global competition and digital transformation, value-added product innovation is the key to a company’s competitive advantage. This study aims to examine the strategic role of management accounting in supporting the innovation process through a literature review approach to several academic sources publishedin last five years. The results of the study show that management accounting not only plays a role in recording and controlling costs, but also provides strategic information for feasibility evaluation, decision-making, and innovation performance measurement. Systems such as activity-based costing, target costing, and balanced scorecards have been proven to support value creation in product innovation. In addition, cross-functional integration and the use of information technology strengthen the contribution of management accounting to the success of innovation. However, structural barriers and competency limitations are still the main challenges that need to be overcome. The study concludes that the transformation of management accounting roles towards a more strategic and collaborative direction is an important prerequisite for producing value-added and sustainable product innovations.
The Influence of Leadership and HR Training on Employee Productivity through Strategic Management in Automotive Companies in Cikarang
This study aims to analyze the effect of leadership and human resource training on employee productivity through strategic management as a mediating variable. The method used is Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with a quantitative approach. Research data was collected by distributing questionnaires to employees of automotive companies in the Cikarang area, then processed using SmartPLS software. The results of the analysis show that leadership and human resource training have a positive and significant effect on strategic management, which in turn has a strong effect on increasing employee productivity. In addition, human resource training is also proven to have an indirect effect on productivity through strategic management as a mediating variable. The research model was deemed feasible (fit) based on high SRMR, R-Square, and GoF values, and met all construct validity and reliability criteria. These findings emphasize the importance of integrating effective leadership styles, continuous training programs, and the application of adaptive strategic management in improving the performance and productivity of human resources in the automotive industry.
The Influence of Leaders Emotional Intelligence on Employee Engagement
Emotional Quotient is a crucial component of modern leadership that significantly influences employee engagement within organizations. This study aims to explore and analyze the relationship between a leader’s emotional intelligence and employee engagement using a systematic literature review approach. It synthesizes findings from several relevant national and international peer-reviewed journals published in the last five years. The results indicate that leaders with high emotional intelligence consistently demonstrate the ability to foster a positive and supportive work environment, enhance employees’ intrinsic motivation, and strengthen trust and organizational commitment. Furthermore, the study highlights practical implications for leadership development, suggesting that Emotional Quotient training can be a strategic approach to increasing employee engagement. The paper also discusses recommendations for future research that can deepen both theoretical and applied understanding of emotional intelligence in the workplace. Integrating Emotional Quotient into human resource management strategies is thus viewed as essential for building adaptive, productive, and sustainable organizations in an increasingly complex work environment.
Tax Policy and Its Impact on Corporate Investment Behavior
Tax policy plays a strategic role in shaping corporate investment behavior. This study aims to evaluate the impact of taxation policy on corporate investment decisions using a literature review approach. The analysis focuses on empirical and theoretical approaches to understand the multifaceted relationship between fiscal instruments and corporate strategic actions. The findings reveal that changes in tax rates, targeted fiscal incentives, and regulatory stability significantly influence both the intensity and direction of corporate investment across both developing and developed economies. Moreover, the presence of tax uncertainty is found to have a consistently negative impact on investment decision-making, leading firms to delay or divert planned capital allocations. The study contributes to the existing body of literature by highlighting both microeconomic and macroeconomic dimensions of fiscal policy in relation to corporate strategy. It underscores the importance of regulatory predictability and institutional quality in maximizing the effectiveness of tax policy as a tool for encouraging sustainable corporate investment.
The Influence of Adaptive Leadership on the Effectiveness of Managerial Accounting Systems
This study aims to analyze the influence of adaptive leadership on the effectiveness of managerial accounting systems through literature study methods. By reviewing several scientific articles published in last five years, the study found that adaptive leadership has a significant contribution to creating responsive, flexible, and strategic accounting systems. Adaptive leadership characteristics such as the ability to respond to change, team empowerment, and drive for innovation enable organizations to navigate external challenges as well as improve the quality of managerial information. Adaptive leaders have also been shown to drive system digitalization, strengthen learning culture, and align reporting systems with organizational strategic goals. However, the influence of adaptive leadership is also influenced by the context of the organization, such as work culture, bureaucratic structure, and technological readiness. This study provides an in-depth theoretical understanding and opens up opportunities for further empirical research, particularly in identifying mediating variables that strengthen the relationship between leadership and managerial information systems. These results are also relevant as a reference in the development of managerial policies and planning for the transformation of the accounting system.
Corporate Governance Mechanisms and Their Influence on Earnings Management Practices
This study aims to comprehensively review the relationship between corporate governance mechanisms and earnings management practices through a literature review approach. Effective corporate governance is believed to reduce managerial incentives to manipulate financial reporting, which may mislead stakeholders. This research analyzes key dimensions of governance, such as board structure, institutional ownership, and the effectiveness of audit committees, to assess their influence in limiting earnings management behavior. Based on a review of several journal articles published, the findings indicate that strong governance mechanisms are consistently associated with a significant reduction in earnings management, both accrual-based and real activities-based. Although contextual variations exist across countries and industries, empirical evidence shows that an active board, independent and competent audit committees, and the presence of institutional investors serve as critical factors in curbing opportunistic managerial behavior. The results of this review are expected to provide theoretical insights and practical implications for regulators, academics, and business practitioners in strengthening governance frameworks and improving the quality of financial reporting.
The Relationship Between Managers Emotional Intelligence and Budget Planning Accuracy
This study aims to examine the relationship between managers emotional intelligence and budget planning accuracy through a literature study method. In the context of modern organizations, budget planning relies not only on technical abilities, but also on the manager’s emotional prowess in managing pressure, communication, and team dynamics. The study analyzed several scientific articles published and found that dimensions of emotional intelligence such as self-awareness, self-control, empathy, and social skills play an important role in improving information quality, reducing decision-making bias, and creating a more realistic and participatory budgeting process. Managers with high EI tend to be able to address budget conflicts, align interests between units, and maintain objectivity in determining revenue and cost estimates. The results of this study confirm that the development of emotional intelligence is an important strategy in increasing the effectiveness and accuracy of organizational budget planning. The practical implications of this study demonstrate the need to integrate EI training in managerial development programs and financial control systems oriented towards collaboration and transparency.
The Role of Organizational Innovation Mediation between Marketing Strategy and Economic Resilience
This study aims to examine the mediating role of organizational innovation in the relationship between marketing strategy and corporate economic resilience through a literature study method. Economic resilience is becoming increasingly important in the midst of global uncertainty, so a deep understanding of how marketing strategies can be optimized through organizational innovation is needed. The results of a review of several selected scientific articles published in last five years show that responsive and data-driven marketing strategies are able to increase organizational resilience. However, the effectiveness of these strategies is largely determined by the company’s internal ability to innovate. Organizational innovation has been shown to significantly mediate the relationship between marketing strategy and economic resilience, especially in creating flexibility, efficiency, and added value. Thus, the integration between marketing and innovation strategies is an important prerequisite for companies to survive and thrive in the midst of market dynamics. These findings make a theoretical and practical contribution to the development of sustainable strategic management models.
Managers Perceptions of Management Accounting Information in the Business Planning Process
This study aims to explore managers’ perceptions of management accounting information in the business planning process using a literature review approach. Management accounting information plays a central role in supporting both strategic and operational decision-making processes. Managers’ perceptions of this information influence the extent to which accounting data is utilized in designing strategies, allocating resources, and evaluating performance. This study reviews a range of academic literature published, focusing on dimensions such as information quality, technological factors, organizational culture, and managers’ cognitive involvement. The findings reveal that a positive perception of the relevance and reliability of accounting information enhances the quality of business planning. In contrast, barriers such as system complexity or lack of training may hinder effective utilization. The study offers important implications for the development of accounting information systems and managerial training programs across various organizational contexts. Strengthening both technical and cognitive aspects of accounting information use can foster more effective planning and data-driven decision-making.
Implementation of Blockchain Technology in Management Accounting Systems: Analysis of Opportunities and Risks
The digital transformation in the field of accounting has introduced blockchain technology as an innovative solution to enhance the efficiency, transparency, and accuracy of management accounting systems. This study aims to analyze the opportunities and risks associated with blockchain implementation in the context of management accounting. Using a literature review method, the research synthesizes findings from several accredited international and national academic journals published over the last five years. The results reveal that blockchain holds significant potential in improving the reliability of accounting information, accelerating internal reporting processes, and reducing auditing costs through automation and real-time data verification. However, the implementation of this technology is not without challenges. Major obstacles include the technical complexity of blockchain systems, insufficient regulatory frameworks, and heightened risks related to data security and user competence. This study offers a conceptual contribution for decision-makers in both accounting and information technology fields, enabling a deeper understanding of how blockchain technology can be strategically integrated into modern management accounting systems to support digital transformation and performance improvement.
Behavioral Accounting, Consumer Psychology, and Pricing Strategies in the Digital Economy
The transformation of the digital economy has brought fundamental changes to the way individuals and organizations interact in the marketplace, making consumer behavior increasingly complex and dynamic. This study aims to comprehensively examine the relationship between behavioral accounting, consumer psychology, and pricing strategies in the context of the digital economy through a literature review approach. By analyzing several scientific articles published from the last five years, the study found that the three concepts are interrelated and form adaptive and behavior-based decision-making systems. Behavioral accounting is becoming important in structuring financial information that takes into account user perceptions and biases, while consumer psychology explains how digital stimulus influences preferences and purchasing decisions. On the other hand, digital pricing strategies based on data and algorithms are able to adjust value personally for consumers. The results of this study make a theoretical and practical contribution in developing a more humane, data-based, and sustainable digital business strategy.
The Relationship between Corporate Governance, Tax Aggressiveness, and Economic Value Added (EVA)
This study aims to examine the relationship between corporate governance, tax aggressiveness, and Economic Value Added using a literature review approach. Sound corporate governance is widely believed to mitigate aggressive tax practices, which in turn affects the company’s ability to generate added economic value. By reviewing international scholarly articles published in last five years, the study finds that the relationship among these three variables is complex and contextual, influenced by various mediating and moderating factors, such as corporate social responsibility and board size. These contextual elements affect how tax strategies are designed and implemented under governance structures, which ultimately shape the firm’s financial performance measured by Economic Value Added. The study offers in-depth insights into how strategic tax management and effective governance interact to influence firm value. The findings contribute theoretically and practically by informing decision-makers, investors, and regulators about the importance of integrating ethical governance and tax efficiency to achieve long-term sustainable value creation.
Implementation of Green Accounting in Corporate Competitive Advantage Strategy
This study aims to examine the implementation of green accounting as a strategy in creating a company’s competitive advantage through a literature study approach. Green accounting is understood as an accounting approach that integrates environmental aspects into the company’s reporting and decision-making system. By analyzing several scientific articles published, the study found that the implementation of green accounting has a positive impact on operational efficiency, company reputation, and sustainability-based innovation. In addition, green accounting has also proven to be an effective tool in supporting compliance with environmental regulations and attracting the attention of investors who focus on Environmental, Social, and Governance aspects. However, there are still implementation challenges, especially in terms of limited resources, technology, and technical knowledge, especially in the MSME sector. Therefore, policy support, education, and technology adoption are essential to optimize the role of green accounting in sustainable business strategies. The results of this study are expected to be a reference for companies and stakeholders in designing integrated sustainability policies and strategies.
Copyright (c) 2023 International Journal of Management, Accounting and Economic Studies
An Econometric Model to Measure the Impact of Taxation on Corporate Investment Efficiency
This study aims to examine the econometric models used to measure the impact of taxation policies on corporate investment efficiency. Through a systematic literature review, this research analyzes various quantitative approaches commonly applied in empirical studies, including panel regression models, the Generalized Method of Moments, and techniques for addressing endogeneity. The findings of the literature review indicate that taxation significantly affects corporate investment behavior, both directly and indirectly. These effects manifest through tax shields, tax avoidance strategies, and the implementation of fiscal incentives. Furthermore, the effectiveness of tax policy in improving investment efficiency varies depending on firm characteristics, institutional quality, and the structure of tax systems in different countries. By synthesizing theoretical frameworks and empirical evidence, this study provides both conceptual and practical insights into how econometric tools are utilized to assess the implications of fiscal policy on firm-level investment decisions. The results serve as a useful reference for policymakers, researchers, and practitioners aiming to design or evaluate pro-investment tax reforms across diverse economic contexts.
The Effect of Financial Literacy on Cost Control in Small and Medium Enterprises (SMEs)
This study examines the influence of financial literacy on cost control in Small and Medium Enterprises through a literature review approach. Financial literacy is identified as a key factor in effective financial management, particularly in cost planning and supervision. By analyzing scientific articles published over the past five years, this study explores the relationship between financial literacy and operational cost efficiency in Small and Medium Enterprises. The findings reveal that Small and Medium Enterprises with higher levels of financial literacy tend to maintain more organized financial records, develop realistic budgets, and implement stricter cost control measures. Furthermore, financial literacy promotes the adoption of digital financial technologies, enhances financial discipline, and supports data-driven decision-making. The study highlights the crucial role of financial literacy in strengthening Small and Medium performance, improving resource efficiency, and achieving sustainable business growth. It also suggests that financial literacy should be integrated into Small and Medium Enterprises development programs to enhance competitiveness and long-term financial stability.
Readiness of Accounting Information Technology and Human Resources Competencies in Supporting the Digital Economy
The transformation of the digital economy requires organizations in various sectors to adopt technology-based accounting information systems, especially Cloud Accounting. This study aims to analyze the readiness of accounting information technology and the competence of Human Resources in supporting the digital economy in Indonesia. The method used is a literature study with a qualitative approach, analyzing several scientific articles relevant to the topic. The results of the study show that technology readiness is still uneven, especially sector, which faces many infrastructure constraints and trust in cloud systems. Meanwhile, competencies are still limited to the basic level, with low digital literacy and resistance to change being the main obstacles. However, strategic approaches such as gradual transformation, structured training, and institutional synergy have proven to be effective in increasing the success of digital accounting system implementation. This research suggests the need for collaboration between the government, the business world, and educational institutions to accelerate the digitalization process in an inclusive and sustainable manner. In conclusion, technological readiness and human resource competencies must be developed in a balanced.
Transforming Remote Work Culture: Impact on Employee Productivity and Well-Being
The COVID-19 pandemic has significantly accelerated the widespread adoption of remote work, fundamentally reshaping traditional workplace culture. This transformation has sparked critical discussions about its broader implications, particularly concerning employee productivity and well-being. This literature review aims to provide a comprehensive analysis of the existing body of research on how remote work has altered workplace culture. The study focuses on identifying various factors that influence productivity and examines both the challenges and opportunities associated with employee well-being. By synthesizing findings from a wide range of empirical and conceptual studies, this paper offers a deep understanding of the complexities surrounding remote work practices. The findings reveal that while remote work can offer greater flexibility and potentially improve productivity for many employees, it can also lead to negative outcomes such as social isolation, increased risk of burnout, and difficulties in maintaining healthy work-life boundaries. The study concludes with significant implications for organizations striving to develop effective hybrid management strategies that promote productivity while supporting the overall well-being of a remote and distributed workforce.
Integrated Reporting (IR) as a Tool for Communicating Corporate Values
Integrated Reporting is a corporate reporting approach aimed at combining financial and non-financial information holistically within a single, integrated document. Integrated Reporting plays a strategic role as a tool for communicating corporate value to stakeholders by providing a comprehensive picture of an organization’s performance, prospects, and governance. This study aims to examine the role of Integrated Reporting as a medium for conveying a company’s long-term value through a literature review approach, utilizing various international and national academic sources published. The review findings indicate that Integrated Reporting contributes significantly to enhancing transparency, strengthening stakeholder trust, and aligning economic objectives with social and environmental values. By presenting a more complete and forward-looking view of organizational value creation, Integrated Reporting supports informed decision-making among stakeholders and promotes accountability beyond financial performance. These findings reinforce the understanding that Integrated Reporting should not be perceived merely as a reporting obligation, but rather as a strategic communication tool for conveying corporate value in the context of sustainability and responsible business conduct.
Evaluation of Sustainable Investments from a Financial and Social Perspective
Sustainable investment reflects a strategic approach that considers not only financial aspects but also social and environmental impacts. In a global context increasingly aware of the importance of corporate social responsibility, the evaluative approach to this type of investment has undergone a fundamental transformation. This study aims to evaluate sustainable investment from two main perspectives: financial and social. Using a literature review method, this article analyzes findings from several relevant academic journals published and available. The results indicate that sustainability contributes positively to long-term financial performance, while also presenting challenges in systematically measuring social impact. The study recommends the integration of Environmental, Social, Governance frameworks and evaluative tools such as Social Return on Investment to assess the feasibility and effectiveness of sustainable investments more holistically. These recommendations are essential for business actors, investors, and policymakers seeking to create long-term value, not only economically but also socially.
Application of Artificial Intelligence in Management Accounting: Opportunities and Challenges
Advances in Artificial Intelligence technology have driven significant transformations in various fields, including management accounting. The study aims to explore the application of Artificial Intelligence in management accounting by highlighting strategic opportunities and challenges in its implementation. Through a literature study method, this article examines the scientific literature published and available that discusses the integration of Artificial Intelligence in financial decision-making, strategic planning, and cost control. The results of the study show that Artificial Intelligence plays an important role in improving operational efficiency, prediction accuracy, and the accuracy of the company’s resource allocation. On the other hand, Artificial Intelligence implementation still faces various obstacles, such as organizational resistance to change, limited human resource competencies, algorithmic ethical issues, and the need for adequate technological infrastructure. This article contributes to academics and practitioners by offering conceptual and practical insights into designing effective and sustainable Artificial Intelligence implementation strategies in the field of management accounting, in order to drive digital transformation and organizational competitive advantage.