Winda Wulandari
a:1:{s:5:"en_US";s:41:"Universitas Pancasila, Jakarta, Indonesia";}

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Digital Nudging in Accounting and Ethical Decision-Making Winda Wulandari; Sri Widyastuti; Harnovinsah Harnovinsah; Rafrini Amyulianthy
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23212

Abstract

This study examines the development of digital nudging research, with a focus on accounting and ethical decision-making. Using a systematic literature review guided by the PRISMA framework, 29 Scopus articles were analyzed. While the field has grown recently, digital nudging research remains fragmented, particularly in its ethical integration. The dominance of quantitative methods and nudge theory, along with a lack of interdisciplinary and contextual perspectives, signals persistent gaps. In accounting, digital nudging increasingly shapes professional judgment and ethical behavior. This study argues that closing these conceptual and methodological gaps and systematically integrating ethical and interdisciplinary insights is essential for advancing the field