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Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.

Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance Pribadi, Angelia; Arifa, Choirunnisa; Suyanto, Suyanto
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20853

Research aims: This study investigates auditing educators’ (AE) behavior in switching to accounting standard acceptance's fault lines and achieving task performance due to role conflicts and proactive personalities. Design/Methodology/Approach: This research used a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data were processed using the ANOVA difference test.Research findings: This study uncovered that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behavior. It also indicates that role conflict could affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviors when switching intention and achieving the desired task performance. Thirdly, the authors revealed the AEs’ behavior in setting an accounting standard acceptance fault line, an open group that AEs choose due to personal goals. Theoretical Contribution/Originality: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the fault lines’ members would maintain their membership in a group with positive emotions.Practitioner/Policy Implications: This research implies that group development should include shared emotional values as an antecedent factor for group cohesiveness.Research limitation: The limitation of this study is that the members of the matrix design fault lines did not consider regulations to limit their behavior.

Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance Pribadi, Angelia; Arifa, Choirunnisa; Suyanto, Suyanto
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20853

Research aims: This study investigates auditing educators’ (AE) behavior in switching to accounting standard acceptance's fault lines and achieving task performance due to role conflicts and proactive personalities. Design/Methodology/Approach: This research used a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data were processed using the ANOVA difference test.Research findings: This study uncovered that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behavior. It also indicates that role conflict could affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviors when switching intention and achieving the desired task performance. Thirdly, the authors revealed the AEs’ behavior in setting an accounting standard acceptance fault line, an open group that AEs choose due to personal goals. Theoretical Contribution/Originality: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the fault lines’ members would maintain their membership in a group with positive emotions.Practitioner/Policy Implications: This research implies that group development should include shared emotional values as an antecedent factor for group cohesiveness.Research limitation: The limitation of this study is that the members of the matrix design fault lines did not consider regulations to limit their behavior.

Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.

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