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All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Law & Pass : International Journal of Law, Public Administration and Social Studies
Mehra, Rohan
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Revolutionizing Global Accounting Epistemology in the Era of Industry 5.0 Mehra, Rohan
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i5.2390

Abstract

The advent of Industry 5.0 marks a paradigm shift in industrial systems, focusing on human-centric innovation, sustainability, and ethical responsibility. Unlike Industry 4.0, which emphasized automation and efficiency, Industry 5.0 integrates human creativity and values with advanced technologies. This transformation requires a reevaluation of accounting’s epistemological foundations. Traditional accounting, rooted in positivism and quantitative measurement, must adapt to a more pluralistic and ethical framework. In response to the evolving demands for non-financial disclosures, such as environmental, social, and governance (ESG) factors, accounting must integrate both financial and non-financial knowledge to support strategic decision-making. Additionally, with the rise of artificial intelligence (AI) and big data, the role of accountants is evolving from mere data processors to ethical interpreters and decision-makers. This article explores how Industry 5.0 impacts accounting theory and practice, highlighting the need for new epistemological models that incorporate social responsibility, technological ethics, and stakeholder engagement. The research suggests that accounting must become a tool not only for financial transparency but also for sustainable and ethical governance, ensuring it meets the complex demands of the modern industrial landscape.
Digital Governance and Community Participation in Urban Public Service Delivery Mehra, Rohan
LAW & PASS: International Journal of Law, Public Administration and Social Studies Vol. 2 No. 6 (2026): February
Publisher : PT. Multidisciplinary Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/lawpass.v2i6.110

Abstract

Digital governance has transformed the interaction between governments and citizens, particularly in urban public service delivery. This study examines how digital platforms influence community participation, transparency, and administrative efficiency in metropolitan contexts. Drawing from interdisciplinary perspectives in sociology, political science, and communication studies, the research explores the role of digital tools in fostering inclusive governance while addressing persistent inequalities in access and digital literacy. The study employs a qualitative-descriptive approach supported by secondary data and case analysis of selected urban governance initiatives. Findings indicate that digital governance enhances responsiveness and citizen engagement when supported by strong institutional frameworks and community outreach programs. However, structural disparities—such as unequal internet access and socio-economic divides—continue to limit participation among marginalized groups. The research highlights the need for policy integration that combines technological innovation with social inclusion strategies. The study contributes to ongoing debates on governance transformation by emphasizing the sociological implications of digital administration and its impact on participatory democracy. Recommendations include strengthening digital literacy programs, ensuring equitable infrastructure, and embedding participatory mechanisms within governance systems.
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