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Advances in Accounting Innovation
Published by PT Inovasi Analisis Data
ISSN : 30633834     EISSN : 30634792     DOI : https://doi.org/10.69725
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Advances in Accounting Innovation (AAI) is a leading academic journal in Indonesia committed to advancing the field of accounting through the dissemination of cutting-edge research and innovative practices. Published twice a year, AAI serves as an important platform for academics, practitioners, and policy makers to explore contemporary issues and trends in accounting innovation. The journal aims to enhance the focus on the application of accounting theories, methodologies, and technologies, encouraging meaningful contributions to academia and professional practice. AAI continuously strives to develop research and processes to submit gradually achieve indexing in reputable databases such as; ISSN portal, Scholar, Zenodo, OpenAIRE, Copernicus, Garuda, Sinta, DOAJ, EBSCOhost, ErihPlus, WOS, Scopus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
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Search results for , issue "Vol. 2 No. 1 (2025): August" : 2 Documents clear
The role of institutional pressure in driving carbon integration within the Southeast Asian industrial sector Rahmawati, Yunaita
Advances in Accounting Innovation Vol. 2 No. 1 (2025): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v2i1.229

Abstract

Objective: Specifically this study seeks to assess the effect of institutional pressure and legitimacy motivation on carbon intelligence integration (CII), and the moderating role of carbon governance maturity (CGM) in high and low carbon intensive industries.Methods: Explanatory approach quantitative manufacturing-energy sectors Southeast Asia regression moderation analysis robustness checks alternative dependent variables empirical validation.Results: The influence of carbon intelligence integration (CII) was highly and significantly influenced by institutional pressure and legitimacy motivation. This relationship was significantly strengthened by the moderating role of carbon governance maturity (CGM), especially at high governance quality levels. In terms of sectoral analysis, the positive impact of ESG performance on stock returns was stronger in the case of firms with lower carbon intensity as well as EPS was consistently found to be a reliable predictor of stock returns across sectors.Novelty: This study is first of its kind to assess the contextual determinants of the relationship between institutional pressure, legitimacy motivation and carbon intelligence integration by proposing and examining carbon governance maturity (CGM) as a potential moderator. Its unique approach is the cross-sectional comparison of high- and low-carbon sectors that sheds light on the contrasting behavioral effects of ESG and earnings variables under differing environmental and sectoral intensities.Research Implications: The results highlight the need to prioritize governance recommendations to better enable carbon intelligence. Sectorial and governance maturity-based ESG disclosure sub benchmarks should be used by policymakers and business leaders to harmonize ESG reporting standards, leading to improved capital market reactions, sustainability practices and long-term firm value. By focusing on transition economies where challenges for carbon disclosure are acute, the study provides evidence for differentiated ESG regulation.  
Green Accounting and Governance for Advancing Sustainable Village Development Rizka, Dio; Rahmawati
Advances in Accounting Innovation Vol. 2 No. 1 (2025): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v2i1.231

Abstract

Objective: This paper seeks to gain an understanding of the integration of institutional capacity, collective awareness, regulatory behavior, conservation accounting activities and participatory participation on sustainable development in public sector governance systems. Methods: Quantitative structural modeling was used to investigate interrelations between governance constructs with careful tests of measure validity, structural paths, and indirect effects. The analytical approach has strong robustness and reliability, with extensive methodological examination, discrimination measures, and iterative model validation. Results: Participatory engagement is the most important factor for the predictions of sustainability results, illuminating its fate, strengthening responsiveness, shared ownership, and social legitimacy. Institutional capacity demonstrates high direct and indirect contributions, illustrating that managerial consistency, administrative competence, and integrated actions are the conditional base for sustainable development. AS only affects SD through active participation in the former and internal decision transparency for EA. Regulating behaviour supports sustainability primarily by its capacity to entrench the dynamics of engagement. Novelty: The paper develops a governance-participation integrative model, which represents an alternative to traditional compliance- and accounting-based explanations. It shows that sustainable development is driven more by institutional capacity and social embeddedness than technical systems per se, generating a new theoretical way of thinking for public sector sustainability research. Research Implications: Implications favour reforms that strengthen institutional capacity, broaden participation venues, and integrate environmental accounting into strategic governance processes. The theoretical framework presented here promotes a prospective approach to developing ‘inclusive and resilient’ sustainability policies.

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