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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 314 Documents
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Audit Education For Future Professionals: Insights From Auditors In Vietnam Doan Nguyen Trang, Phuong
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.959

Abstract

Purpose:This study examines the audit topics, professional skills, pedagogical approaches, and disciplinary knowledge that practicing auditors in Vietnam perceive as most important for preparing undergraduate audit students. The objective is to identify areas of alignment and mismatch between university audit curricula and professional expectations in a rapidly developing economic context. Methodology:A structured questionnaire comprising 72 items was developed and pilot-tested with auditors and accounting educators. The survey was administered to professional auditors working in Danang, Vietnam, resulting in 84 valid responses. Data were analyzed using descriptive statistics and non-parametric tests, including Chi-square and Kruskal–Wallis analyses, to explore differences in perceptions across experience levels, job functions, and firm types. Findings:The results indicate strong practitioner emphasis on judgment-oriented audit topics, particularly risk assessment, audit planning, independence, and professional ethics. Complex areas such as fraud detection and the formulation of audit opinions were viewed as more effectively taught by experienced practitioners than through traditional classroom instruction. Core skills related to document examination, preparation of working papers, teamwork, and client communication were consistently prioritized. Respondents expressed a preference for technology-supported learning activities, including audit simulations and analytical review exercises, while resource-intensive teaching methods (e.g., role-playing, videos, and office visits) were perceived as less effective. Statistically significant differences were observed across auditor characteristics, and knowledge of IFRS, accounting practice, and data analysis emerged as the most critical knowledge areas. Implications:The findings suggest that undergraduate audit education in Vietnam should adopt a blended instructional approach that integrates technical audit content with ethical reasoning, professional judgment, communication skills, and digital competencies. Greater collaboration between universities and practitioners may enhance curriculum relevance and better prepare graduates for professional practice. Originality/Value:This study provides empirical evidence from practicing auditors in a transitional economy, offering practitioner-based insights into audit education that remain under-represented in the international accounting education literature, particularly in the Southeast Asian context. Paper type:Empirical research paper.
The Effect Of Social Media On Individual Creativity: The Role Of Knowledge Sharing As A Mediating Variable Fernandes Coutinho, Filomena; Kusdi; Agung
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.862

Abstract

Purpose — This study is to explore how social media influences individual creativity, particularly through the role of knowledge sharing as a mediating variable. The study aims to understand the dual nature of social media's impact on creativity—both positive, by enhancing engagement, collaboration, and knowledge sharing, and negative, by causing distractions and reduced focus. It seeks to leverage social media to improve creativity while mitigating its adverse effects, especially in educational settings Design/methodology/approach — The study employs a quantitative research approach, utilizing an online survey method to collect data. Questionnaires were distributed via Google Forms to selected respondents, specifically targeting student WhatsApp groups. The survey used a Likert scale for responses. The research is categorized as explanatory, aiming to identify and clarify causal relationships between variables. Statistical analysis was performed using SmartPLS (Partial Least Squares) software, including evaluation of the measurement model, structural model, and hypothesis testing Findings — The study indicate that both work-related and social-related social media usage have a significant positive impact on individual creativity and knowledge sharing. Knowledge sharing serves as a partial mediator in these relationships. Specifically, work-related social media usage significantly impacts knowledge sharing, with a t-statistic value of 9.941 and a significance value of 0.000. Practical implications — This study suggest that organizations can enhance employee creativity by effectively leveraging social media usage. By understanding the positive impacts of both work-related and social-related social media usage on creativity and knowledge sharing, organizations can develop strategies to foster a more collaborative and innovative work environment. This involves encouraging the use of social media platforms for professional networking, information gathering, and collaboration, which can lead to improved employee performance and creativity Originality/value — This study lie in its exploration of the dual impact of social media usage on individual creativity, particularly through the mediating role of knowledge sharing. By focusing on both work-related and social-related social media usage, the study provides insights into how these platforms can enhance creativity in educational settings. This research contributes to the understanding of how digital environments influence creativity, offering a basis for future studies in Human Resource Management and Information Systems Management. Paper type — Case Study
The Green Paradox of Corporate Lending Risk in ASEAN-5 Banks Muizzuddin; Rachmadi, Erfan; Putri, Nyayu Khalilah; Febrianti, Devi
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.967

Abstract

Purpose - This paper examines whether ESG engagement affects corporate lending risk in ASEAN-5 banks and whether state ownership and bank capital levels moderate this relationship. Design/methodology/approach - Using an unbalanced panel of 34 banks in ASEAN-5 from 2014 to 2023, this study applies random effects regression, interaction models, capital-based heterogeneity analysis, and two-step System GMM. Findings - The findings reveal a selective role of state ownership. While ESG engagement increases corporate lending risk, particularly through the Environmental and Governance pillars, SOE banks reduce the risk effect of Governance-related ESG engagement. This indicates that state control can act as a governance-based stabilizing mechanism, especially when banks face capital constraints. Practical implications - ESG implementation should be integrated into credit risk assessment and prudential supervision, especially for low-capital banks exposed to transition risks. Originality/value - This study departs from the view that ESG engagement and state ownership necessarily reinforce one another. Instead, it shows that the relationship between the two is conditional. State control appears to reduce credit risk only through the Governance pillar, particularly when banks face limited capital. In the ASEAN-5 context, where state ownership continues to hold considerable institutional influence, this pillar-level analysis offers a more nuanced understanding of when state ownership can act as a safeguard for good governance, rather than assuming that such a role is always present. Paper type - Research paper
Construction of Meaning, Power, and Information in Accounting Information Systems: A Postmodern Reading of Organizational Culture Suwito, Candra; Leniwati, Driana
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.970

Abstract

Purpose — This paper seeks to explore how meaning, power, and information are constructed within accounting information systems (AIS) through a postmodern reading of organizational culture, particularly in conditions of organizational uncertainty. Design/methodology/approach — This study adopts a qualitative approach using a single case study in a state-owned enterprise (BUMN) operating in Indonesia’s logistics sector. Data were collected through in-depth interviews, observations, and document analysis involving five purposively selected informants engaged in inventory management and AIS usage. The analysis employs an interpretive thematic approach using a Foucauldian Discourse Analysis framework. Findings — The findings indicate that AIS operates as a discursive arena where meaning is constructed and power relations are reproduced through reporting practices, control mechanisms, and information legitimation. A culture of uncertainty avoidance encourages organizational actors to position AIS as a dominant source of truth, leading decision-making to prioritize stability and certainty over flexibility. Practical implications — The implementation of AIS should not be viewed solely as a technical system but must consider cultural and power dynamics within organizations. A critical and reflective approach is necessary to ensure that AIS supports not only efficiency but also equitable and context-sensitive decision-making. Originality/value — This paper contributes to the literature by providing a postmodern perspective on AIS within the context of a state-owned enterprise in a developing economy, highlighting how organizational culture and power relations shape system use and meaning construction
Green Business In Practice: Mapping The Antecedents And Outcomes Of Corporate Sustainability Through A Systematic Literature Review Syavira, Meutia; Iqbal, Mohammad; Abdillah, Yusri
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.898

Abstract

Purpose - This study aims to identify and synthesize the key antecedents and outcomes of green business implementation to develop an integrated conceptual framework that supports corporate sustainability strategies. Design/methodology/approach - A Systematic Literature Review (SLR) was conducted on 40 peer-reviewed Scopus-indexed articles published between 2019 and 2025. The selected studies were analyzed using thematic synthesis and co-word analysis with VOSviewer to identify major research themes and conceptual relationships. Findings - The review identified sixteen antecedents of green business, which were grouped into five dimensions: strategic orientation, learning capacity, structural readiness, external support, and socio-cultural influence. The findings further indicate that green business contributes to improved organizational sustainability, operational efficiency, innovation capability, and stakeholder engagement. Practical implications - The proposed framework provides managers and policymakers with evidence-based insights for designing sustainability strategies that are responsive to organizational capabilities and institutional contexts. Originality/value - This study advances the green business literature by integrating fragmented evidence into a comprehensive conceptual framework that systematically links antecedents and organizational outcomes, providing a foundation for future empirical research and sustainability-oriented business strategies. Paper type - Literature review
The Role Of Internal Governance Strength, Environmental Costs, And Firm Size In Achieving Sustainable Development Goals (Sdgs): Evidence From The Indonesian Food And Beverage Sector Saraswati, Wiwik; Susilowati, Dwi; Yudea
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.982

Abstract

Purpose — This study aims to examine the effects of internal corporate governance strength, environmental costs, and company size on the achievement of the Sustainable Development Goals (SDGs) among food and beverage companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach —This study takes a quantitative approach, using panel data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024.  Internal corporate governance strength is measured by aggregating the composition of the board, the number of independent commissioners and president directors, and the frequency of board meetings per year. Environmental costs are measured by comparing the costs incurred on CSR activities with net profit after tax. Company size is measured using the natural logarithm. Meanwhile, the Sustainable Development Goals (SDGs) are measured by the ratio of the number of indicators disclosed to the number of disclosure items. Findings —The results indicate that internal corporate governance strength has a significant positive effect on Sustainable Development Goals (SDGs) disclosure at the 5% significance level. In contrast, environmental costs do not have a significant effect on SDGs disclosure at the 5% significance level. Meanwhile, company size has a significant positive effect on SDGs disclosure at the 5% significance level. These findings suggest that stronger internal corporate governance and larger company size contribute to greater SDGs disclosure, whereas environmental costs do not significantly influence the extent of SDGs disclosure among food and beverage companies listed on the Indonesia Stock Exchange (IDX). Practical implications — This study provides practical implications for company management that, with effective internal strengths, tend to have better performance in achieving the Sustainable Development Goals (SDGs). In contrast, environmental costs have an impact on the tendency that does not change in disclosure information every year. Still, the size of the company has an influence on the SDGS because large companies tend to disclose environmental and social information that is related to the achievement of the Sustainable Development Goals SDGs. Originality/value — This research contributes to the literature on the Sustainable Development Goals SDGs by revealing the role of internal corporate governance strength, environmental costs, and company size. Keywords — Internal Corporate Governance Strength; Environmental Costs; Company Size; Sustainable Development Goals
Environmental Cost Accounting And Green Competitive Advantages: Evaluating Financial Performance And Strategic Orientation Within A Conceptual Framework Al-Taria, Nashwan Talal SaadAllah
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.1009

Abstract

Purpose — Environmental Cost Accounting (ECA) is an important instrument for balancing environmental costs with the benefits that justify them by managing environmental costs, maintaining the company's position, and maximizing its value by enhancing Green Competitive Advantages (GCA). This article examines the relationship between ECA and GCA, the mediating role of Financial Performance (FP), and the moderating role of Environmental Strategic Orientation (ESO), grounded in the Natural Resource-Based View, Stakeholder Theory, Legitimacy Theory, and Information Inductance Theory. Findings — The conceptual framework proposes that ECA shapes GCA. FP could conceptually mediate the relationship between ECA and GCA. The mediation effect becomes stronger when moderated by ESO. These findings enrich the current body of knowledge on GCA adoption by explicating the theoretical, practical, and methodological aspects of such conceptual research. Originality/value — This paper presented a conceptual argument and proposed that FP could mediate the connection between ECA and GCA. The mediation effect becomes stronger when moderated by ESO. This implies that while ECA is a significant predictor of GCA, FP illuminates the relationship between ECA and GCA. This stronger illumination is evident through ESO moderation. To extend this finding, future research could collect and analyze relevant data to examine these relationships and enrich the extant body of knowledge. Paper type — Conceptual Framework
From Local Business To Digital Business: Orchestrating Resources for MSMEs' Digital Transformation in Wamena, Papua Pegunungan Haryati, Tati; Ismail, Rudihartono; Aini, Nur; Restanti, Yani Dwi
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.1037

Abstract

Purpose — This study aims to explore the implementation of digital transformation in Micro, Small, and Medium Enterprises (MSMEs) within remote 3T (Disadvantaged, Frontier, and Outermost) regions, specifically focusing on Wamena, Papua Pegunungan, and to analyze the impact of Business Information System Orchestration, Human Resource Capability, Financial Capability, and Government Policy Support on digital transformation in MSMEs. This study views digital transformation as a strategic step that emphasizes not only technology use but also MSMEs' potential. The focus is on resource integration, competency development, fund management, and the utilization of the policy ecosystem. Design/methodology/approach — This study employs a quantitative, cross-sectional survey approach. Data were collected via a structured questionnaire administered to owners or managers of MSMEs that have utilized at least one type of digital technology in their business operations. The study population includes MSMEs in the trade, services, household production, agribusiness, and creative economy sectors across Wamena, Papua Pegunungan. Using purposive sampling, the study collected 238 valid questionnaires for analysis. Data processing used partial least squares structural equation modeling (PLS-SEM), including testing the measurement model, structural model, coefficient of determination, effect sizes, and predictive relevance. Findings — The analysis shows that Business Information System Orchestration, Human Resource Capability, Financial Capability, and Government Policy Support have positive and significant effects on the digital transformation of MSMEs. Business Information System Orchestration emerges as the strongest predictor, followed by Human Resource Capability, Government Policy Support, and Financial Capability. The model explains 68.4% of the variance in MSME digital transformation. These findings indicate that successful digital transformation depends not only on acquiring technology but also on integrating systems, people, financial resources, and institutional support. Practical implications — MSME entrepreneurs must develop a digital roadmap that links business needs with information systems to improve employees’ digital literacy and skills, allocate a budget for gradual transformation, and take advantage of government training programs, funding, mentoring, and facilities. The government needs to formulate integrated, accessible, needs-based policies accompanied by ongoing mentoring, particularly for MSMEs facing infrastructure and resource constraints. Originality/value — This study presents an empirical model that integrates resource orchestration, dynamic capabilities, and the technology-organization-environment framework to explain the digital transformation of MSMEs in remote geographic areas with severe infrastructure limitations. The novelty of this study lies in simultaneously testing four key factors in the context of MSMEs in remote areas of Eastern Indonesia, which have received relatively less attention in digital transformation studies than large companies and regions with better digital infrastructure. Paper type — Research Paper
Sequencing Tax Reform Under Capacity Constraints: Cross-Case Evidence and Practitioner Validation Barreto, Carlos Afonso; Unti Ludigdo; Wuryan Andayani; Mohamad Khoiru Rusydi
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.1033

Abstract

Purpose - Existing tax-reform research shows that reforms raise revenue but offers limited guidance on sequencing. This study develops and validates a reform-sequencing framework for capacity-constrained revenue authorities in a petroleum-dependent economy. Design/methodology/approach - An explanatory sequential mixed-methods design develops a tax-reform sequencing framework from four comparative national cases using policy and administrative evidence, then validates it with survey data from 136 stakeholders using indicator means and reflective loadings. Findings - Reform outcomes are governed less by the content of measures than by their order. Cases that built legal and administrative capability before widening the base recorded sustained gains; the case that adopted comparable measures in parallel recorded gains that varied sharply across jurisdictions within one national system. A four-stage ordering is supported, and the practitioner evidence corroborates it: legal reform records the highest agreement among respondents while administrative reform records the highest reflective loading, placing both ahead of the fiscal instruments that reform advice ordinarily prioritizes. Practical implications - A value-added tax is a third-stage instrument whose yield presupposes registration, filing, and invoice-matching infrastructure. Introducing it before that infrastructure exists reproduces the configuration associated with the weakest outcomes observed, which qualifies the sequencing implicit in prevailing multilateral advice to the focal economy. Originality/value - The study advances tax-reform research by integrating sequencing and organizational capacity, validated through cross-case evidence and practitioner assessment in a least-developed, post-conflict, resource-dependent economy.
Freemium-To-Premium Conversion In Youtube Music: Usability, Enjoyment, And Price Value Prayitno, Ardianingputri Laili Hibatullah; Arifin, Zainul; Pangestuti, Edriana
The International Journal of Accounting and Business Society Vol. 34 No. 2 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.2.894

Abstract

Purpose - This study examines how perceived ease of use, perceived usefulness, perceived enjoyment, and price value shape user attitudes and the behavioral intention to subscribe to a freemium music-streaming service, and what these relationships imply for platform monetization. Design/methodology/approach - We used an explanatory quantitative design. Data were collected from 385 YouTube Music freemium users through an online questionnaire and analyzed using partial least squares structural equation modeling with SmartPLS 4.1.8. Findings - All eleven hypotheses are supported. The model explains 73.9% of the variance in attitude toward use and 74.1% in behavioral intention, with a predictive relevance of 0.935 and an SRMR of 0.043. Perceived ease of use is the dominant antecedent of attitude (β = 0.416), while price value is the strongest direct predictor of behavioral intention among the exogenous constructs (β = 0.287). Attitude toward use partially mediates the effects of ease of use, usefulness, and enjoyment, absorbing 31-45% of their total effects. Practical implications - Conversion depends less on feature abundance than on the joint management of usability, affective experience, and perceived monetary fairness. Managers can translate this into tier design, differentiated pricing for price-sensitive segments, and retention programmes that raise customer lifetime value. Originality/value - The study integrates utilitarian, hedonic, and monetary-value constructs within a single TAM–SOR model in an emerging-market freemium setting, linking user-perception research to platform revenue structure. Paper type – Research paper

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