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All Journal Tekno : Jurnal Teknologi Elektro dan Kejuruan Jurnal Manajemen Terapan dan Keuangan Business UHO: Jurnal Administrasi Bisnis JURNAL MANAJEMEN (EDISI ELEKTRONIK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Applied Data Sciences International Journal of Engineering, Science and Information Technology Jurnal Buana Farma Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Golden Ratio of Auditing Research Home Journal : Hospitality and Gastronomy Research Journal Social Landscape Journal Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management International Journal of Education and Humanities IIJSE Indonesian Journal of Applied Geography
Ashar, Muhammad
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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Journal : IIJSE

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Do Financial Statements Still Matter in the Tech Era? A Systematic Literature Review on the Usefulness of Accounting Information in High Volatility Firms Ashar, Muhammad; Amaliah, Wafiq Azizah Reski; Darmawati, Darmawati; Syarifuddin, Syarifuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9018

Abstract

This study examines the evolution and relevance of accounting information in supporting decision making within technology sector firms characterized by high market volatility over the past decade. Adopting a systematic literature review (SLR) approach combined with bibliometric analysis, the study identifies key indicators discussed in the literature, including traditional GAAP based measures and non-financial metrics such as digital disclosures and intangible assets. The findings indicate that while traditional financial statements remain foundational, growing challenges arise from rapid market dynamics and global economic uncertainty, thereby driving the incorporation of non-financial data and digital technologies to enhance information relevance. These insights provide strategic implications for academics, practitioners, and policymakers in enriching the use of accounting information to support more accurate and adaptive decision-making in the digital era and volatile markets.
Co-Authors Abdul Malik Iskandar Amaliah, Wafiq Azizah Reski Amiruddin, A. Arifianti, Maudy Nur Darmawati Darmawati Darwis Said, Darwis Eva Feriadi Fachrul Kurniawan Falihin, Dalilul Fitriani Fitriani Haliah, Haliah Harifuddin Harifuddin, Harifuddin Hasanudin Kasim Hemma, Teobaldus Imelda Dian Rahmawati Irsan, Muh. K, Hairuddin Kurubacak, Gulsun Lokapitasari Belluano, Poetri Lestari Maghfirah, Annesa Tasya Matti, Agussalim Mediaty Mohamed, Sheik Muhammad Azis Muhammad Iqbal Akbar Muriyana, Siti Mustaka, Zulfitriany Dwiyanti Nila Sartika Achmadi Nirwana, Nirwana Padli, Feri Pramono, Muhammad Adi Prasetyo, Indra Wahyu Pratama, Andri Anugrah Pratiwi, Ines Septiani Purwati, Ninik Endang Rahmadani, Muhammad Ramlah, Adhe Irma Reskiamalia, A. Anggi S, Masnawaty Sahrun, Sahrun Saleh, luqman Sriyono Sujatmoko, Didit Supardi Syaad Patmanthara Syamsuddin, S. Syarifuddin Syarifuddin Usman, Asri Wilujeng, Fitri Dian