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All Journal Record and Library Journal Journal of Applied Engineering and Technological Science (JAETS) International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Journal of Applied Business and Technology Jurnal Testing dan Implementasi Sistem Informasi International Journal of Information System and Innovation Management Research in Accounting Journal
Abdullah, Siti Intan Nurdiana Wong
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Carbon Accounting and Climate Risk Reporting: A Comprehensive Bibliometric Review Abduh, Arridho; Hamzah, Muhammad Luthfi; Rusilawati, Ermina; Abdullah, Siti Intan Nurdiana Wong
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10494

Abstract

The increasing urgency of climate change mitigation has significantly elevated the importance of carbon accounting and climate risk reporting in both academic research and corporate practice. This study presents a comprehensive bibliometric review of scholarly publications on carbon accounting and climate risk reporting to map the intellectual structure, thematic evolution, and emerging research trends in the field. Using data extracted from the Scopus database, this review analyzes publications over the period 2000–2024. Bibliometric techniques, including performance analysis and science mapping (co-authorship, co-citation, and keyword co-occurrence analysis), are employed to identify influential authors, journals, institutions, and countries, as well as dominant and emerging research themes. The findings reveal a substantial growth in publications after the Paris Agreement (2015), reflecting increased global attention to climate-related financial disclosure, carbon assurance, ESG reporting, and sustainability governance. The intellectual structure of the field is primarily clustered around four major themes: (1) carbon disclosure and reporting quality, (2) assurance and verification mechanisms, (3) carbon management and performance measurement, and (4) climate risk, financial stability, and regulatory frameworks. Recent studies increasingly integrate climate risk reporting with financial performance, investor perception, and sustainable finance. This review contributes by providing a structured synthesis of the literature, highlighting research gaps, and proposing a future research agenda, particularly in relation to mandatory disclosure regimes, digitalization in carbon accounting, and the harmonization of global reporting standards. The results offer valuable insights for academics, policymakers, regulators, and practitioners seeking to enhance transparency, accountability, and decision-usefulness in climate-related financial reporting.
A QUALITATIVE SYNTHESIS OF ARTIFICIAL INTELLIGENCE ADOPTION IN MSMES: INSIGHTS INTO OPPORTUNITIES AND CHALLENGES Purwati, Astri Ayu; Abdullah, Siti Intan Nurdiana Wong; Deli, Mazzlida Mat
Jurnal Testing dan Implementasi Sistem Informasi Vol. 3 No. 2 (2025): Jurnal Testing dan Implementasi Sistem Informasi
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jtisi.v3i2.2328

Abstract

Artificial intelligence (AI) has emerged as a transformative technology that is reshaping business processes, innovation, and competitiveness, particularly for Micro, Small, and Medium Enterprises (MSMEs). Despite its potential, AI adoption among MSMEs remains uneven and is often constrained by various technological, organizational, and environmental factors. This study aims to provide a comprehensive understanding of AI adoption in MSMEs by conducting a qualitative synthesis of existing literature, focusing on the identification of key drivers, barriers, opportunities, and organizational impacts. This research adopts a systematic literature review (SLR) approach, guided by the PRISMA framework, to analyze 25 peer-reviewed articles indexed in Scopus. A thematic analysis was employed to systematically code and categorize the findings, enabling the identification of recurring patterns and critical themes related to AI adoption in MSMEs. The results reveal four major themes: (1) drivers of adoption, including technological readiness, organizational capabilities, competitive pressure, and perceived benefits; (2) barriers to adoption, such as financial constraints, lack of expertise, technological complexity, and organizational resistance; (3) opportunities enabled by AI, including enhanced operational efficiency, improved customer insights, innovation, and market expansion; and (4) organizational impacts, particularly in terms of performance improvement, digital transformation, innovation capability, and strategic alignment. The study contributes to the literature by providing an integrative and qualitative perspective on AI adoption in MSMEs, extending the Technology-Organization-Environment (TOE) framework with AI-specific insights. Practically, the findings offer guidance for MSME managers and policymakers in designing strategies to overcome adoption barriers and leverage AI for sustainable growth. Future research is encouraged to explore empirical and longitudinal approaches to further examine the dynamic nature of AI adoption in MSMEs.
Co-Authors Abduh, Arridho Abdullah, Mohd Hafizuddin Syah Bangaan Adolf Z. D. Siahay Agustinus Salle, Agustinus Ahmed, Saif Ajeng Rachma Pertiwi, Ajeng Rachma Akhdan, Akhdan Albahi, Muhammad Alimin, Erina Amaliyah, Amaliyah Aprih Santoso Asha’ari, Maryam Jamilah Deli, Mazzlida Mat Djunaidi, Firman Gazali Dwi, Septy Rahma Eka Lestari Hafqi Putri Erindah Dimisyqiyani Ginting, Yanti Mayasari Habillah, Janatri Hamzah, Muhammad Luthfi Hamzah, Zulfadli Jamil, Poppy Camenia Jamil, ‘Ainul Huda Kurniawan, Eka Kurniawan, Hendrya Lesmita, Febria Purwati, Astri Ayu Rauf, Ummu Ajirah Rauf Rusilawati, Ermina Sahlimar, Nadiya Sahwa Sattar Sattar, Sattar Sitompul, Silvia Sari Sobirov, Bobur Susilowati, Teti SUZANA, SUZANA Teddy Chandra Yulyanti, Sinta