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Journal : Asian Journal of Management Analytics

The Behavioral Accounting Approach to Examining Modern Accounting Practices in the Industry 4.0 Era Amril, Amril; Syamsuri, Helmy; Wahidah. R, Wardatul
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16374

Abstract

This study aims to analyze modern accounting practices in the industry 4.0 era through a behavioral accounting approach. Digital transformation in accounting systems, such as the use of ERP and cloud-based reporting, not only brings technical changes but also creates dynamics in individual and organizational behavior that impact the quality of financial reporting. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews with financial managers, accounting staff, and internal auditors directly involved in the implementation of modern accounting systems, supported by relevant documentation. Data analysis was conducted through data reduction, thematic presentation of findings, and drawing conclusions by linking the research findings to behavioral accounting theory. The results indicate that attitudes toward technology, work motivation, organizational culture, professional ethics, and cognitive biases significantly influence the effectiveness of modern accounting practices.
Co-Authors Abbas, Muchlis Abdul Khalik Abdullah, Muh Tang Abdullah, Muhammad Tang Agustin, Siti Maulidiya Ahmad Khoirul Fata Ahsyam, Fauziah Ahyani, Salman Akyunin, Qurrota Alwi, Nailis Sa’adah Aminuyati Andi Ahmad Yani, Andi Ahmad Andi Rahman Andriani Nasir ARDIANSYAH ARDIANSYAH Ardilla, Yola Ardiyani Rahayu, Nining Arfah, Dwi Astuty Arham Rusli, Arham Arsam Arsam Astika, Yuni Awardin, Awardin Chairul Imam Dewi, Eva Diawati Efendi Efendi Emilia Emilia Endang Retnowati Fahriah, Fathia Saidah Fitri Rahayu Gazali Gazali Gilang Ramadhan Gita Susanti, Gita Gusrizal, Muhammad Hardiani . Hasan Sazali Hatni, Hatni Helmy Syamsuri, Helmy Hindarsyah, Eka Wahyu HM Baso, Muhammad Ihsan Ibrahim Ahmad Ibrahim Ibrahim Ihdina Gustina Ikbal Syukroni Indradewa, Rhian Inge Dwisvimiar IRNA TRIANNUR LUBIS Junaidi Junaidi Jusman, Ikhsan Amar Karmila, Yusri Kezia, Cristin Kholil, Syukur Lakasse, Syarifuddin Lazuardi, Dedy Marselina, Eli Marshela, Marshela Mawarli, Mawarli Meimunah SM Mentari, Ratnawati Mohd Roslan Mohd Nor Mualif, A Muammar Rinaldi Muchriana Muchran Muhammad Furqon Siregar Muhammad Subhan Mustika, Candra Nara, Nurdin NASUTION, ATIKA AINI Natasya Natasya Novita, Liana Nur Ahyani Nur, Recky Pratiwi Nuralamsyah, Nuralamsyah Nurjanna, Umi Nursima, Nini Pausi, Rizal Pauzi, Rizal Putri, Endrika Widdia Rahmad Tri Hadi Ramananda, Vici Ramly, Ramly Randy, Muh. Fuad Rani Sri Agustina Rianawati Rianawati Riani Riani, Riani Rido Putra Rivald, Alfrido Wahyu Rusita Dewi, Sintya Trisna Sairun, Aryani Selvi Aristantya Siregar, Rahmayani Suarni Suarni Sukenti, Desi Sumarlin, Abdul Susant, Gita SYAHPUTRA, OKY Syarifuddin Syarifuddin Tambak, Syahraini Tobing, Gabriella Naomi Vivin, Vivin Vyn Amzar, Yohanes Vyn Amzar, Yohannes Wahidah. R, Wardatul Yasen, Syahruddin Yuliadi Yuliadi Yusuf Hanafi Zaleha, Siti Zalkha Soraya