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Journal of Business Innovation and Accounting Research
Published by PT. BATARI EDU CALYA
ISSN : -     EISSN : 30316618     DOI : -
Core Subject :
The Journal of Business Innovation and Accounting Research (JBIAR) invites researchers, academics, practitioners, and policymakers to submit original research articles in business, management, accounting, finance, economics, entrepreneurship, and innovation studies.
Arjuna Subject : -
Articles 55 Documents
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Activity-Based Costing and Firm Performance: Evidence from Innovative Business Organizations Kerem
Journal of Business Innovation and Accounting Research Vol. 3 No. 2 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/y58rdn77

Abstract

This study investigates the relationship between Activity-Based Costing (ABC) implementation and firm performance within innovative business organizations operating in Turkey. Drawing upon the resource-based view and knowledge-based theory, this research examines how ABC adoption influences financial and non-financial performance outcomes in Turkish firms characterized by innovation-oriented strategies. The methodology employs a quantitative research design utilizing structural equation modeling (SEM) to analyze data collected from manufacturing and technology-intensive firms across Turkey's major industrial regions. The findings reveal that ABC implementation demonstrates a significant positive relationship with firm performance, particularly when mediated by innovation capacity and strategic cost management practices. Furthermore, the results indicate that firms adopting ABC systems exhibit enhanced decision-making capabilities, improved resource allocation efficiency, and superior competitive positioning in dynamic market environments. The study contributes to the existing literature by providing empirical evidence from an emerging market context, specifically addressing the intersection of management accounting practices and innovation performance in Turkish business organizations. The implications suggest that innovative firms in Turkey can leverage ABC systems to achieve sustainable competitive advantages through more accurate cost information and enhanced strategic planning capabilities.
Digital Transformation and Perceived Audit Quality: The Roles of Professional Judgment and Skepticism among External Auditors in Turkmenistan Myrat Durdyyev; Rahman Yusuvop
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nffbh551

Abstract

Digital technologies are reshaping external audit procedures, but their relationship with audit quality depends on how auditors interpret technology-generated evidence and sustain professional skepticism. This study examines the associations among digital transformation, perceived audit quality, professional judgment, and professional skepticism in Turkmenistan, an under-researched Central Asian setting. A quantitative-dominant mixed-methods design combined survey responses from 187 accounting and audit professionals with semi-structured interviews involving 24 purposively selected participants. The survey model was estimated using partial least squares structural equation modeling with 5,000 bootstrap resamples, while interview transcripts were analyzed thematically. Digital transformation was positively associated with perceived audit quality (β = 0.412, p < 0.001), professional judgment (β = 0.367, p < 0.001), and professional skepticism (β = 0.298, p < 0.001). Professional skepticism and professional judgment were also positively associated with perceived audit quality. Indirect-effect tests indicated partial mediation through professional skepticism (β = 0.102, p < 0.001), professional judgment (β = 0.105, p < 0.001), and a serial pathway from professional skepticism to professional judgment (β = 0.036, p = 0.008). Interview evidence converged with the quantitative results by showing that analytics and automation improved coverage and efficiency while shifting, rather than replacing, human judgment. The findings suggest that technology investment is most likely to improve perceived audit quality when it is accompanied by training, data-governance controls, and institutional support for skeptical inquiry. Because the study is cross-sectional and relies primarily on self-reported perceptions, the results should not be interpreted as causal evidence of objectively measured audit quality
Human Capital Development and SME Innovation in Indonesia: The Contingent Roles of Financial and Managerial Practices M Fahmi
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/fmvr0x27

Abstract

Purpose: This study examines how human capital development is associated with innovation capability and business performance among Indonesian small and medium-sized enterprises (SMEs), and whether financial and managerial practices condition these relationships. Design/methodology/approach: A sequential explanatory mixed-methods design combined survey responses from 285 SMEs with in-depth interviews involving 35 respondents. Quantitative analysis used descriptive statistics, multiple regression, and partial least squares structural equation modeling (PLS-SEM); qualitative data were analyzed thematically to interpret the statistical patterns. Findings: Human capital development was positively associated with innovation capability (β = .412, p < .001), and innovation capability was positively associated with business performance (β = .389, p < .001). The indirect association between human capital and performance through innovation capability was significant (β = .160, p < .001), while the direct association remained significant (β = .198, p = .001), a pattern consistent with partial statistical mediation. Financial practices strengthened the human capital–innovation relationship (β = .187, p = .004), whereas managerial practices strengthened the innovation–performance relationship (β = .213, p < .001). Interviews indicated that employee development, financing constraints, and digital competencies were central to firms’ innovation experiences. Originality/value: The study integrates human capital theory, the resource-based view, and dynamic capabilities reasoning to explain not only whether human capital relates to SME outcomes, but also how innovation transmits this relationship and under what organizational conditions it becomes stronger in an emerging-market setting.
Digital Transformation of Human Resource Management and Its Implications for Employee Productivity and Accounting Information Systems: Evidence from Azerbaijan Masim Vagif Nadirli
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/6z3ygw48

Abstract

Digital transformation is reshaping human resource management (HRM) by automating administrative processes, expanding data-driven decision-making, and changing how employees access organizational services. Yet evidence remains limited on whether digital HRM is simultaneously associated with employee productivity and the quality of accounting information systems (AIS), particularly in transitional economies. This study examines these relationships using a cross-sectional survey of 250 employees working in public- and private-sector organizations in Azerbaijan. The reported analyses combine descriptive statistics, multiple regression, one-way analysis of variance, Pearson correlations, and mediation analysis. Digital HR processes were the strongest reported predictor of HRM effectiveness (β = .385, p < .001), followed by digital infrastructure (β = .298), employee digital skills (β = .248), and top-management support (β = .178). Organizations categorized as highly digitalized reported higher task completion, work quality, innovation, decision speed, and collaboration than organizations with lower digitalization levels. Digital transformation was also positively correlated with AIS quality (r = .652, p < .01) and organizational performance (r = .718, p < .01). The reported mediation results suggest that HRM/HRD mechanisms partially transmit the association between digital transformation and employee productivity, whereas AIS quality partially transmits the association between digital transformation and organizational performance. The study contributes an integrative perspective linking digital HRM and AIS in Azerbaijan. Because the design is cross-sectional and based on self-reported data, the findings should be interpreted as associations rather than causal effects.
Digital Transformation of Accounting Information Systems and Organizational Efficiency in Nigeria: An Integrative Review and Research Agenda Ahmed Hasan; Mohammed Suleiman
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nexvc959

Abstract

Digital transformation is reshaping accounting information systems (AIS) from transaction-recording applications into integrated socio-technical infrastructures for real-time reporting, analytics, control, and decision support. This article critically examines how such transformation may influence organizational efficiency in Nigeria. Using a theory-informed integrative review, the study synthesizes peer-reviewed research on digital transformation, AIS, management control, information-system success, and digital public financial management, together with institutional evidence on Nigeria's Treasury Single Account, Government Integrated Financial Management Information System, and Integrated Personnel and Payroll Information System. The synthesis integrates the Technology-Organization-Environment framework, Institutional Theory, and the DeLone-McLean information-systems success model. The evidence indicates that digital AIS can improve transaction speed, information quality, internal control, auditability, decision support, and cross-functional coordination. However, these benefits are contingent rather than automatic. Infrastructure reliability, interoperability, data governance, cybersecurity, managerial commitment, digital competence, process redesign, and institutional enforcement determine whether technological investment is converted into measurable efficiency. Nigeria-specific evidence remains fragmented and is dominated by cross-sectional surveys, conceptual studies, and public-sector reform assessments; consequently, strong causal claims are not yet warranted. The article contributes an integrated mechanism-based framework, identifies boundary conditions particular to developing economies, and proposes a research agenda emphasizing longitudinal designs, objective performance measures, sectoral comparisons, and ethical and cybersecurity risks. For practitioners and policymakers, the central implication is that AIS digitalization should be managed as organizational and institutional transformation, not merely as software acquisition.

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