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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Christina Sososutiksno
Universitas Pattimura, Indonesia

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EMBEDDING ESG ANALYTICS INTO MANAGEMENT ACCOUNTING SYSTEMS: IMPLICATIONS FOR STRATEGIC DECISION-MAKING Dewi Nidia Soepriadi; Christina Sososutiksno; Rita Atarwaman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The integration of Environmental, Social, and Governance (ESG) analytics into Management Accounting Systems (MAS) is increasingly becoming a major concern in addressing the demands of sustainability, accountability, and long-term strategic decision-making. This study aims to systematically examine how ESG analytics are integrated into management accounting systems and their implications for organizations' strategic decision-making processes. The research method used is a literature review by examining scientific articles, institutional reports, and reputable academic publications relevant to the topics of ESG, management accounting, and strategic decision-making. The results of the study indicate that embedding ESG analytics into MAS can expand the role of management accounting from merely a cost control tool to a strategic instrument that supports sustainable value creation. This integration enables management to internalize ESG risks and opportunities into strategic planning, performance measurement, and investment evaluation. However, the study also identifies several challenges, such as limited ESG measurement standards, the complexity of non-financial data, and the readiness of human resources and technology. Conceptually, this study confirms that ESG analytics in MAS has the potential to improve the quality of strategic decisions by holistically integrating financial and non-financial dimensions. This research is expected to provide theoretical contributions to the development of sustainable management accounting literature and serve as a practical reference for organizations in designing management control systems aligned with ESG principles.
THE ROLE OF MANAGEMENT ACCOUNTANTS IN HUMAN-MACHINE COLLABORATION: EMERGING COMPETENCIES AND ETHICAL CHALLENGES Christina Sososutiksno; Tiara Dwi Cahyani Yunus; Resty Hairunnisya Pulu Hattumena
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The development of digital technology, particularly intelligence and automation systems, has transformed the role of management accountants in decision-making and information management. This study aims to examine the role of management accountants in human-machine collaboration, focusing on emerging competencies and associated ethical challenges. Using a literature review method, this study collected and analyzed recent research, scholarly articles, and industry reports to identify new skills required by management accountants, including advanced analytical skills, data literacy, and an understanding of technology ethics. The results indicate that human-machine collaboration requires management accountants not only to master technical aspects but also to possess critical capacity to assess decisions generated by automated systems. Furthermore, ethical challenges arise from potential algorithmic bias, data confidentiality, and professional responsibility in the use of AI. This study provides a conceptual framework for understanding the transformation of the role of management accountants in the digital era and emphasizes the importance of integrating technical and ethical competencies in professional practice.
BEHAVIORAL IMPLICATIONS OF AI-SUPPORTED MANAGEMENT ACCOUNTING INFORMATION ON MANAGERIAL JUDGEMENT AND PERFORMANCE Christina Sososutiksno; Irga Anugrah Safira Harahap; Nurul Amalia Ali Slamat
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The development of artificial intelligence has brought significant changes to management accounting information systems, particularly in providing faster, more accurate, and predictive information. The application of AI-supported management accounting information not only impacts the technical aspects of decision-making but also raises behavioral implications that influence managerial judgment and organizational performance. This study aims to systematically examine the behavioral implications of the use of AI-based management accounting information on managerial judgment processes and managerial performance. The method used is a literature review by examining relevant scientific articles from reputable international journals in the fields of management accounting, information systems, and organizational behavior. The results of the study indicate that AI support in management accounting can improve judgment quality by providing comprehensive data analysis, reducing certain cognitive biases, and increasing the speed and consistency of decisions. However, excessive reliance on AI systems also has the potential to create behavioral risks, such as decreased professional skepticism, overreliance on algorithmic recommendations, and a reduced role of intuition and managerial experience. These behavioral implications directly and indirectly affect managerial performance, both in terms of decision-making effectiveness, accountability, and the achievement of the organization's strategic goals. This research contributes to the development of management accounting literature by emphasizing the importance of a socio-technical approach to AI implementation, where technology integration needs to be balanced with an understanding of human behavioral factors to optimize performance benefits sustainably.
Co-Authors Dewi Nidia Soepriadi Irga Anugrah Safira Harahap Nurul Amalia Ali Slamat Resty Hairunnisya Pulu Hattumena Rita Atarwaman Tiara Dwi Cahyani Yunus