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All Journal International Journal of Education, Vocational and Social Science CITACONOMIA : Economic and Business Studies
Adelia, Elza
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Digital Ethics and Public Trust in the Era of Government Digital Transformation Adelia, Elza; Haliah; Andi Kusumawati
International Journal of Education, Vocational and Social Science Vol. 4 No. 02 (2025): May, International Journal of Education, Vocational and Social Science( IJVESS
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i02.1716

Abstract

This study explores the critical intersection between digital ethics and public trust within the context of government digital transformation. As governments increasingly adopt digital technologies to streamline public services, ethical challenges have emerged—ranging from data privacy violations and algorithmic opacity to excluding marginalized groups from digital access. These ethical dilemmas can significantly undermine citizens' confidence in government institutions if left unaddressed. This study identifies core themes and ethical concerns that influence public perception and trust through a Systematic Literature Review (SLR) of scholarly articles published between 2010 and 2024. The findings reveal that ethical misalignments in digital initiatives—particularly concerning transparency, accountability, and inclusivity—can erode institutional legitimacy. Conversely, when digital ethics are embedded into governance structures and service designs from the outset, they can enhance citizen engagement, foster social equity, and strengthen institutional trust. This study highlights the urgent need for public institutions to adopt ethics-by-design frameworks, prioritize participatory digital policy-making, and invest in inclusive digital literacy initiatives to ensure that technological progress in governance is effective and equitable.
Understanding Accountability In Modern Organizations: A Non-Positivist Interpretation Of Accounting Practices Adelia, Elza; Syarifuddin; Arifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2685

Abstract

Accounting research has traditionally been grounded in positivist assumptions that treat accounting as a neutral and objective system for representing economic reality; however, such assumptions increasingly fail to capture the complex social, institutional, and political contexts in which accounting operates. This study examines accounting practices from a non-positivist perspective, conceptualizing accounting as a socially constructed and interpretive practice shaped by organizational discourse, power relations, and institutional pressures. Using an interpretive qualitative approach, data were collected through semi-structured interviews, document analysis, and non-participant observation to explore how organizational actors produce, interpret, and mobilize accounting information in everyday organizational settings. The findings demonstrate that accounting functions not merely as a technical mechanism but simultaneously as a tool for sensemaking, organizational control, and institutional legitimacy, actively constructing organizational reality by shaping meanings, guiding behavior, and reinforcing dominant narratives. By highlighting the symbolic, discursive, and disciplinary roles of accounting, this study contributes to interpretive and critical accounting literature and challenges the assumption of accounting neutrality, offering important implications for accounting research, practice, and policy in contemporary organizational contexts.
Co-Authors Andi Kusumawati ARIFUDDIN Haliah, Haliah Syarifuddin