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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Inovasi Akuntansi
Dickson Mdhlalose
National Electronic Media Institute of South Africa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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The Interplay of Culture and Compensation: How Financial Rewards Impact Engagement in the Public Sector? Dickson Mdhlalose
Jurnal Ilmiah Manajemen dan Bisnis Vol 12, No 1 (2026): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v12i1.37188

Abstract

Cultural research on the influence of individuality and collectivism on employee engagement is lacking. This study aims to analyse the impact of employee financial rewards on employee engagement, focusing on individualistic and collectivistic cultures as moderating variables in a public sector organisation. This research employed standardised face-to-face open-ended interviews. The research instrument is made from one theme and five open-ended questions to address the objectives of this study. The constantcomparative dataanalysis approach was employed inconjunction with content analysis. The researcher categorised the data based on their disparities and similarities. This study found that the municipality offers its employees financial rewards; however, due to inequality, unfairness, favouritism, and political influence, employees are not rewarded fairly, leading to unhappiness and disengagement from their work and the organisation. The municipality does not practice either a collectivistic or individualistic culture. A poor imbalance between individualistic and collectivistic cultures reduces the impact of financial rewards on employee engagement. This study's findings emphasise that the effectiveness of monetaryrewardsonemployeeengagementdependsontheorganisation's practicesandtheequilibriumofindividualisticandcollectivisticcultures.
Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making Dickson Mdhlalose
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13758

Abstract

Purpose: This study examines how the growing use of Artificial Intelligence (AI) in financial reporting and auditing affects audit reliability, accountability, and transparency. It focuses on key challenges such as AI’s “black box” nature, outdated auditing standards, limited auditor expertise, and unclear legal responsibility. Method: The study uses a conceptual and literature-based approach by reviewing prior research, auditing standards, and regulatory developments related to AI, financial reporting, and audit assurance. Findings: The study finds that although AI can improve risk assessment and audit efficiency, its complexity and lack of transparency may increase audit risk. Current standards, such as ISA 315 and ISA 500, are not fully suitable for algorithm-based decision-making. The study also highlights a shortage of auditors with data science skills and uncertainty over legal accountability between auditors, companies, and AI software providers. Implications: The study proposes the Assurance for Ethical and Governed AI Systems (AEGIS) framework, which emphasizes system review, AI explainability, and continuous monitoring. It recommends that standard setters, including the IAASB, develop AI-specific audit guidance, strengthen auditor training in data analytics and AI governance, and create a fairer legal responsibility framework. Without these changes, the audit profession may struggle to remain relevant in an AI-driven reporting environment.
Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making Dickson Mdhlalose
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13758

Abstract

Purpose: This study examines how the growing use of Artificial Intelligence (AI) in financial reporting and auditing affects audit reliability, accountability, and transparency. It focuses on key challenges such as AI’s “black box” nature, outdated auditing standards, limited auditor expertise, and unclear legal responsibility. Method: The study uses a conceptual and literature-based approach by reviewing prior research, auditing standards, and regulatory developments related to AI, financial reporting, and audit assurance. Findings: The study finds that although AI can improve risk assessment and audit efficiency, its complexity and lack of transparency may increase audit risk. Current standards, such as ISA 315 and ISA 500, are not fully suitable for algorithm-based decision-making. The study also highlights a shortage of auditors with data science skills and uncertainty over legal accountability between auditors, companies, and AI software providers. Implications: The study proposes the Assurance for Ethical and Governed AI Systems (AEGIS) framework, which emphasizes system review, AI explainability, and continuous monitoring. It recommends that standard setters, including the IAASB, develop AI-specific audit guidance, strengthen auditor training in data analytics and AI governance, and create a fairer legal responsibility framework. Without these changes, the audit profession may struggle to remain relevant in an AI-driven reporting environment.
The Interplay of Culture and Compensation: How Financial Rewards Impact Engagement in the Public Sector? Dickson Mdhlalose
Jurnal Ilmiah Manajemen dan Bisnis Vol. 12 No. 1 (2026): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v12i1.37188

Abstract

Cultural research on the influence of individuality and collectivism on employee engagement is lacking. This study aims to analyse the impact of employee financial rewards on employee engagement, focusing on individualistic and collectivistic cultures as moderating variables in a public sector organisation. This research employed standardised face-to-face open-ended interviews. The research instrument is made from one theme and five open-ended questions to address the objectives of this study. The constantcomparative dataanalysis approach was employed inconjunction with content analysis. The researcher categorised the data based on their disparities and similarities. This study found that the municipality offers its employees financial rewards; however, due to inequality, unfairness, favouritism, and political influence, employees are not rewarded fairly, leading to unhappiness and disengagement from their work and the organisation. The municipality does not practice either a collectivistic or individualistic culture. A poor imbalance between individualistic and collectivistic cultures reduces the impact of financial rewards on employee engagement. This study's findings emphasise that the effectiveness of monetaryrewardsonemployeeengagementdependsontheorganisation's practicesandtheequilibriumofindividualisticandcollectivisticcultures.
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