Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Selvi Agustina
STIE Kasih Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review Selvi Agustina; Ria Wulandari
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.349

Abstract

This qualitative literature review explores the ethical challenges associated with transparency, trust, and accountability in AI-driven accounting. The study synthesizes findings from recent research to highlight the complexities of integrating AI technologies into accounting practices. Transparency is identified as crucial for ensuring that AI systems are understandable and scrutinizable by stakeholders. Trust is essential for the acceptance and effectiveness of AI systems, necessitating clear communication about AI processes and limitations. Accountability requires robust governance frameworks and shared responsibility between humans and AI systems. The review underscores the need for interdisciplinary collaboration to develop comprehensive frameworks addressing ethical, legal, and technical aspects. Despite its contributions, the study acknowledges limitations, including the evolving nature of AI and the need for empirical studies to examine long-term impacts. Future research should focus on developing practical solutions to enhance transparency, trust, and accountability in AI-driven accounting.
Designing Optimal Whistleblowing Mechanisms: A Qualitative Literature Review on Bounty Size, Strategic Thresholds, and Regulatory Effectiveness Ahembang; Selvi Agustina
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 3 No. 1 (2026): March: International Journal of Business Law, Business Ethic, Business Communic
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v3i1.437

Abstract

This qualitative literature review explores how bounty size, strategic thresholds, and regulatory effectiveness shape the design and outcomes of whistleblowing mechanisms. By synthesizing empirical and theoretical insights from leading accounting and finance journals, the study identifies three interrelated findings: first, that larger bounty rewards increase reporting volume but may reduce signal quality; second, that insiders’ reporting thresholds are influenced by retaliation risk, compensation incentives, and perceived enforcement credibility; and third, that regulatory backlogs and discretion can distort the intended deterrent effect of whistleblowing policies. The review highlights the need for a holistic design approach that integrates incentive alignment with institutional capacity and protection mechanisms. Limitations in jurisdictional generalizability, demographic heterogeneity, and the evolving role of digital reporting platforms are also discussed. Recommendations for future research include examining whistleblowing in non-U.S. contexts, integrating organizational culture, and assessing the role of emerging technologies
Bridging Asymmetries in Crowdfunding: A Qualitative Review on the Interplay Between Entrepreneurial Signaling and Investor Perception Selvi Agustina; Ahembang
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 3 No. 1 (2026): February: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v3i1.407

Abstract

This qualitative literature review explores the dynamic interplay between entrepreneurial signaling and investor perception in crowdfunding. It examines how various types of signals—such as team credibility, product quality, campaign narratives, and social proof—are interpreted by investors to mitigate information asymmetry. Drawing from recent empirical studies and theoretical advancements, this review highlights that investor decision-making is shaped by both rational evaluation and heuristic processing. Moreover, the study emphasizes the contextual influence of platform design, cultural norms, and emotional cues in shaping investment outcomes. By synthesizing diverse research findings, this paper offers a comprehensive understanding of how signaling strategies influence trust, legitimacy, and funding success in digital entrepreneurial finance. The review contributes to signaling theory and crowdfunding literature by clarifying the psychological and contextual mechanisms that bridge the knowledge gap between entrepreneurs and investors
Co-Authors Ahembang Ria Wulandari