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All Journal Advances in Applied Accounting Research
Bayu Kurniawan
Universitas Islam Indonesia
Economics, Econometrics & Finance

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Exploring the Societal Implications of Accounting Practices and Standards Bayu Kurniawan
Advances in Applied Accounting Research Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.193

Abstract

Purpose: This research explores the societal impacts of accounting practices and standards on economic decision-making, corporate governance, and technological advancements. Research Design and Methodology: Employing a qualitative approach, the study systematically reviews and conducts a thematic analysis of the literature focusing on transparency, accuracy, and reliability in financial reporting. Findings and Discussion: The findings highlight regulatory measures, such as the Sarbanes-Oxley Act, that enhance corporate governance accountability. Technological innovations, such as blockchain and AI, improve efficiency but raise significant ethical and security concerns. Implications: The study underscores the importance of robust governance frameworks and effective cybersecurity measures for the responsible use of technology in accounting, offering valuable insights for policymakers and practitioners.
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