Jurnal Akuntansi dan Keuangan Indonesia
Vol. 21, No. 2

BEHAVIORAL ACCOUNTING AS A CATALYST IN THE ORGANIZATIONAL TRANSFORMATION PROCESS TOWARD SUSTAINABILITY

Dayani, Ni Wayan Yellow Prinsis (Unknown)
Budiasih, I Gusti Ayu Nyoman (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This research investigates the role of behavioral accounting as a catalyst in the organizational transformation process towards sustainability using phenomenological methods. The study aims to explore how behavioral accounting identifies individual behavioral factors, designs efficient sustainability systems, and enhances organizational commitment to sustainable practices. The research employs observation, secondary data analysis, and semi-structured interviews with organizational internal team, analyzed through Interpretative Phenomenological Analysis (IPA). Findings indicate that behavioral accounting contributes to organizational sustainability by enhancing transparency in accounting information, thereby minimizing the risk of fund misuse and ensuring efficient resource allocation. This research supports behavioral accounting as pivotal in shaping a sustainable organizational culture, offering both theoretical insights and practical implications.

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Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...