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Noorlailie Soewarno
Fakultas Ekonomi Dan Bisnis - Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Ethics in AI-Based Sustainability Accounting to Support SDGs: An ADO Model Approach Handayani, Susi; Soewarno, Noorlailie
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4581

Abstract

This article analyzes the literature on artificial intelligence (AI) ethics in sustainability accounting and its contribution to the Sustainable Development Goals (SDGs). The study employs a Systematic Literature Review (SLR) approach based on the Antecedents, Decisions, and Outcomes (ADO) framework, which has rarely been applied to this topic. Data were obtained from the Scopus database, consisting of 57 articles published between 2020 and 2025. The findings indicate that AI has the potential to support sustainable development through effective risk management and the implementation of green innovation. Green innovation acts as a mediating variable between the application of AI in sustainability accounting and the achievement of the SDGs. In addition, industry competitiveness and environmental uncertainty serve as moderating factors influencing the effectiveness of AI implementation. Overall, the implementation of AI in sustainability accounting can enhance organizational reputation, strengthen stakeholder loyalty, and create competitive advantage.
Co-Authors Abdul Hamid Adri Putra Nugraha Annisa, Tapi Omas Armiani Armiani Bambang Tjahjadi Basuki , Bramantio, Krisna Cahyani, Mirna Carissa Cindy Febiana Devi Sulistyo Kalanjati Dian Agustia Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Elva Nuraina Emaluta, Fikriya Hanim Kardiya Fikriya Emaluta Hadiah Fitriyah Hardi, Jhon Hawa, Yusnia Ismatul Hendi Kristiantoro Heru Tjaraka Hurian Kamela Idil Rakhmat Susanto Irwan Adimas Ganda Saputra Isnalita Izzato Millati Jitu Laksono Junaidi Junaidi Kamil, Ahmad Insan Kurniawati, Ika Atma Kustiningsih, Nanik Kusumo, Ivan Wijaya Lina Nasihatun Nafidah Mandagi, Deby Febriana Mardijuwono, Agus Widodo Mayang Mahrani Nanang Setiawan Nanik Kustiningsih Ninis Nur Solichah Nor Hasan Nor Hasan Nurul, Mochammad Renna Magdalena Rina Sulistyowati Rizka Fitriasari Saputra, Irvan Pratama Satia Utama, Anak Agung Gde Solichah, Ninis Nur Sri Iswati Sudarwito, Gurun Susi Handayani Tapi Omas Annisa Tony Gunawan Tri Siwi Agustina Wan Adibah Wan Ismail Wiga Purnomo Wiwik Supratiwi Yuana, Sri Dewi Lestari