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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
Aurelia, Dini
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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From Executive Hubris to Identity Threats: A Systematic Review of M&A Failure Aurelia, Dini; Yusnaini, Yusnaini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Research investigates the critical nexus between leadership ethics and behavioral integrity within post-merger integration frameworks. Utilizing a systematic synthesis of 41 high-impact studies, the investigation examines how executive narcissism and identity dissonance catalyze systemic ethical risks. Analysis identifies a significant correlation between aggressive “Tone at the Top” and defensive mechanisms, including knowledge hiding and moral sabotage among professionals. Findings underscore that successful integration hinges upon stewardship-oriented governance rather than conventional financial synergies. Strategic alignment of corporate integrity remains the paramount prerequisite for safeguarding long-term organizational stability and institutional trust.
The Self-Governance Shift: Reposisi Etika Profesi Akuntansi dalam Ekosistem Work from Anywhere Sanditha, Fidia; Zahra, Nabilah Amalia; Aurelia, Dini; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7129

Abstract

The transition toward a Work From Anywhere (WFA) ecosystem has triggered a fundamental "Self-Governance Shift," challenging the traditional social contract of the accounting profession. This study investigates the repositioning of professional ethics as physical boundaries dissolve, threatening conventional surveillance mechanisms. Employing a Systematic Literature Review (SLR) of 25 high-impact studies from 2022–2025, the research synthesizes how professional integrity is being reconstructed in decentralized digital spaces. The findings debunk the assumption that the absence of physical oversight inherently compromises audit quality. Instead, a new paradigm of "autonomous professionalism" emerges, in which ethical conduct is moderated by auditor self-efficacy, digital fluency, and results-oriented accountability rather than by institutional presence. A critical discovery is that client technological readiness is a vital moderator that mitigates agency risks and information asymmetry in remote audits. By integrating Agency, Social Determination, and Accountability theories, this study proposes a structural evolution from external institutional control to internal moral maturity. These insights offer a strategic roadmap for regulators to redesign ethical frameworks for the algorithmic age. Ultimately, the "Self-Governance Shift" redefines the auditor as a self-regulating moral agent, ensuring public trust remains resilient despite the radical decentralization of the professional workspace. This shift marks a permanent evolution in the global accounting landscape, demanding higher standards of individual ethical internalization in the digital era.
Governance and Cost Management in Marine Decarbonization: A Systematic Review: A Systematic Review Alam, Arya Pamungkas Pitu; Aurelia, Dini; Nadhilah, Elva; Adelina, Alya Zalfa
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7969

Abstract

This study examines the pivotal role of managerial accounting in supporting governance, cost management, and risk integration within low-carbon marine projects under the blue economy transition. Despite escalating global commitments to marine decarbonization and biodiversity protection, existing literature remains fragmented and largely focused on macro-level policy and finance, leaving a critical void in internal managerial mechanisms. Using a Systematic Literature Review (SLR) approach based on the PRISMA protocol, this study synthesizes 33 relevant articles published between 2022 and 2026, capturing the transformative impact of the Kunming-Montreal Global Biodiversity Framework (KM-GBF) and the Taskforce on Nature-related Financial Disclosures (TNFD). The findings reveal three core systemic issues. First, biodiversity-related costs are economically material yet systematically excluded from formal costing systems due to the absence of standardized metrics. Second, biodiversity risk remains difficult to integrate into capital budgeting, often manifesting indirectly through financial pressures and operational disruptions. Third, managerial accounting plays a critical but underutilized governance role, bridging external sustainability demands with internal control systems, though often limited by symbolic implementation. This study contributes by proposing an integrated conceptual framework that positions cost management, biodiversity risk, and governance as interdependent dimensions of a single managerial accounting challenge, providing a strategic roadmap for aligning financial precision with ecological necessity in the blue transition.
Co-Authors Adelina, Alya Zalfa Alam, Arya Pamungkas Pitu Nadhilah, Elva Sanditha, Fidia Yusnaini Yusnaini Zahra, Nabilah Amalia