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All Journal The Indonesian Journal of Accounting Research
Praningtyas, Elisabeth Ria Viana
Universitas Terbuka
Economics, Econometrics & Finance

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Do Performance Measurement Systems and Ethical Leadership Style Affect Sustainable Investment Decisions? An Experimental Evidence Praningtyas, Elisabeth Ria Viana; Sholihin, Mahfud
The Indonesian Journal of Accounting Research Vol 27, No 1 (2024): IJAR January 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.741

Abstract

Management accounting is expected to be one of the significant tools to tackle environmental and sustainability issues. This study aims to fill the gap in the empirical results about the effect of performance measurement systems that include financial and sustainability indicators, one element of management accounting, on sustainable investment decisions. Additionally, this study examines whether ethical leadership plays a prominent role in that relationship. This study used an experimental method with 67 students majoring in accounting as participants. The data was collected online, where requirements for conducting an experimental study were fulfilled. The results of this study support the hypothesis that managers will be more likely to make sustainable investment decisions when their performance is evaluated using financial and sustainability performance measurements compared to that of financial performance measurement alone. Additionally, the effect is higher when their top managers perform high ethical leadership. The paper fills the gap in the literature about the effect of performance measurement and reward systems (PMRS) on sustainable investment decisions. This paper specifically gives direction for the business on how to react and take action amidst the sustainability era.
Trends and Opportunities in ESG Research within Sustainability Accounting: A Bibliometric Analysis Praningtyas, Elisabeth Ria Viana; Adi, Alif Mundi
The Indonesian Journal of Accounting Research Vol 28, No 3 (2025): IJAR September 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.925

Abstract

Awareness of environmental issues has been increasing over the past decade. At the international level, this heightened awareness has prompted many countries to focus on sustainability. Along with the growing awareness of sustainability, research on ESG in relation to sustainability accounting has also increased significantly. This study aims to map ESG research in the context of sustainability accounting through bibliometric analysis. From this mapping, we can analyze publication trends, popular research topics, contributions from institutions and researchers, and the interconnections between ESG topics and sustainability accounting. This bibliometric analysis not only helps to understand the development of ESG literature but also provides a clear picture of underexplored or underdeveloped areas that require further research. The study analyzes 151  articles and conference proceedings indexed in Scopus that relate to ESG in the context of sustainability accounting. The findings indicate that research on ESG themes in the context of sustainability accounting remains relevant and promising. Researchers can explore topics such as greenhouse gas emissions and the Global Reporting Initiative, which are underdeveloped yet strongly connected to ESG themes in sustainability accounting. As a result, the research conducted provides novelty in the field.
Co-Authors Adi, Alif Mundi Mahfud Sholihin