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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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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 304 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

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