Toward Sustainable Cost Accounting: Drivers, Barriers, and Institutional Dynamics DOI

Fifi Nurafifah Ibrahim,

Damith Gangodawilage

Sinergi International Journal of Accounting and Taxation, Journal Year: 2024, Volume and Issue: 2(4), P. 211 - 224

Published: Nov. 30, 2024

This narrative review explores the evolving landscape of sustainable cost accounting by analyzing key economic, socio-cultural, and regulatory drivers that shape its adoption. The study aims to synthesize empirical findings theoretical insights understand systemic enablers barriers influencing transformation efforts. Methodologically, follows a thematic synthesis peer-reviewed literature, examining how innovations in technology, institutional frameworks, organizational dynamics interact with sustainability objectives. Findings reveal integrating environmental social externalities into enhances operational efficiency, financial transparency, stakeholder trust. Digital tools such as cloud analytics real-time reporting are identified reduce costs improve decision-making accuracy. However, conceptual fragmentation, resistance change, lack methodological standardization hinder widespread implementation. discussion underscores role institutions, global standards, expectations facilitating transformation. Investment digital infrastructure cross-sectoral partnerships is recommended overcome inertia scale Moreover, emerging evidence supports need for integrated models predictive technologies measure long-term impacts. In conclusion, transitioning requires multidimensional approach, combining technological innovation, support, cultural adaptation. provides foundation future research policy aimed at achieving transparent, accountable, sustainability-driven practices.

Language: Английский

The Role of Artificial Intelligence and Big Data Analytics in Shaping the Future of Professions in Industry 6.0: Perspectives from an Emerging Market DOI Open Access
Delia Deliu,

Andrei Olariu

Electronics, Journal Year: 2024, Volume and Issue: 13(24), P. 4983 - 4983

Published: Dec. 18, 2024

Digital technologies are fundamentally transforming professions by altering roles and redefining competencies across all sectors. The progression from computerization to digitization, digitalization, now digital transformation has been driven the widespread integration of artificial intelligence (AI) big data analytics (BDA). Industry 4.0 introduced smart automation connectivity, 5.0 emphasized human–machine collaboration personalization, 6.0 integrates advanced with sustainability ethical considerations, exerting a profound influence on many professions. This is especially significant in emerging markets, where AI BDA overhauling traditional practices enhancing efficiency but also introducing new challenges. Focusing accounting profession, this paper examines AI’s BDA’s dual impact skill sets professional accountants (PAs). Specifically, it addresses how these shape activities, interactions, roles, PAs an context, as well opportunities challenges that arise. Given public interest role ensuring accuracy transparency financial reporting, understanding their perceptions experiences essential. findings reveal while drive gains open strategic pathways, they risk eroding core competencies, reducing client engagement, raising concerns such security privacy—all which can undermine service quality and, ultimately, trust. These insights underscore need for responsible integration, particularly literacy gaps regulatory limitations may slow adoption. study offers actionable recommendations policymakers, educators, organizations, highlighting importance standards, targeted training, sustainable preserve relevance integrity profession increasingly technology-driven era.

Language: Английский

Citations

2
MALİYET VE YÖNETİM MUHASEBESİNDE DÖNÜŞÜM: 1992-2023 EĞİLİMLER YAPAY ZEKA ETKİLERİ VE GELECEK ÖNGÖRÜLERİ DOI
Hamide Özyürek

Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 24, 2024

Araştırma yapay zekanın yönetim ve maliyet muhasebesi üzerindeki etkilerini anlamayı gelecekteki gelişmeleri öngörmeyi hedeflemiştir. 1992-2023 tarihleri arasındaki süreçte muhasebesinin evriminde rolünü inceleyen bir araştırmanın, alana önemli katkı sağlayacağı düşünülerek yapılan bu çalışmada bibliyometrik analiz tematik harita analizi yapılmıştır. Tematik analizler R programında görselleştirilmiş, anahtar kelimelerin yakınlık uzaklıkları faktör ile kümelenerek kavramsal yapı haritası ortaya çıkarılmış elde edilen bulguların birleştirilmesiyle, araştırma alanındaki yazarlar, ana konular ilişkileri konulmuştur. 2020-2023 döneminde temel konuların "yapay zekâ", "faaliyet tabanlı maliyet", "yönetim" konularını kapsadığı tespit edilmiştir. Motor temaların "veri analizi", "muhasebe eğitimi", "stratejik yönetim" konularından oluştuğu anlaşılmıştır. Niş belirli durumu veya olayı çeşitli olası gelişimlere göre farklı senaryolara dayalı muhtemel sonuçları değerlendiren yöntemi olan "senaryo analizi" "simülasyon" belirlenmiştir. Bu bilgiler, araştırmalara yön vermede, yeni trendleri belirlemede alanın gelişimini anlamada oluşturacaktır.

Citations

0
Toward Sustainable Cost Accounting: Drivers, Barriers, and Institutional Dynamics DOI

Fifi Nurafifah Ibrahim,

Damith Gangodawilage

Sinergi International Journal of Accounting and Taxation, Journal Year: 2024, Volume and Issue: 2(4), P. 211 - 224

Published: Nov. 30, 2024

This narrative review explores the evolving landscape of sustainable cost accounting by analyzing key economic, socio-cultural, and regulatory drivers that shape its adoption. The study aims to synthesize empirical findings theoretical insights understand systemic enablers barriers influencing transformation efforts. Methodologically, follows a thematic synthesis peer-reviewed literature, examining how innovations in technology, institutional frameworks, organizational dynamics interact with sustainability objectives. Findings reveal integrating environmental social externalities into enhances operational efficiency, financial transparency, stakeholder trust. Digital tools such as cloud analytics real-time reporting are identified reduce costs improve decision-making accuracy. However, conceptual fragmentation, resistance change, lack methodological standardization hinder widespread implementation. discussion underscores role institutions, global standards, expectations facilitating transformation. Investment digital infrastructure cross-sectoral partnerships is recommended overcome inertia scale Moreover, emerging evidence supports need for integrated models predictive technologies measure long-term impacts. In conclusion, transitioning requires multidimensional approach, combining technological innovation, support, cultural adaptation. provides foundation future research policy aimed at achieving transparent, accountable, sustainability-driven practices.

Language: Английский

Citations

0