Public Accounting and Sustainability

Systematic Mapping of Corporate Social Responsibility Topics for 2015-2021 Based on Bibliometric Analysis

Dirvi Surya Abbas — 2024-04-30

Research aims: This study used bibliometric analysis to produce a comprehensive mapping of corporate social responsibility (CSR) research. This study examined changes in citations, publication trends, author collaboration, trend title, trend author keywords, trend abstract, nations, dominating factors, research development, and future research in corporate social responsibilities papers from the Scopus index with a range of 2015-2021.

Design/Methodology/Approach: This research employed bibliometric analysis methods. The research sample used was 1,567 articles with the keyword "Corporate Social Responsibility." The articles used were sourced from Scopus-indexed journals for 2015-2021, with the help of Publish or Perish (PoP). This bibliometric analysis utilized VOSviewer.

Research findings: The year with the most citations, according to statistics, was 2016, with 8,549 citations. Regarding publication trends, most of the papers were published in 2020, namely 352. Mohammad Irfan and Bilal Afsan are the authors with the most networks/collaboration, as many as 332. The term 'Corporate Social Responsibility' is the most commonly used keyword in CSR articles. Four countries linked CSR to the research: 1) Pakistan, 2) Malaysia, 3) Italy, and 4) Indonesia. Co-occurrence network visualization explains the network or relationship from one term to another in research in the field of CSR for the 2015-2021 period. While the visual overlay represents keywords indicating the year of publication, the density visualization signifies research on a topic that is still very broad to be studied.

Theoretical contribution/Originality: These findings also indicate that it is essential to recognize the approaches and theories behind the development of CSR to determine the gradual nature of the aspects involved within it.

Practitioner/Policy implication: This article calls for greater engagement among academics and CSR researchers to more explicitly consider how their research can contribute to the understanding of CSR.

Research limitation/Implication: The limitation of this study is that it only used observation years from 2015-2021, preferably for future researchers to be able to add the most recent observation year. In addition, this study has not explored the application of the literature used; thus, the next researchers are preferably to develop this literature review with the help of other applications, such as Bliblioshiny or R.

Mapping the Landscape of Accounting Education Quality Research: A Bibliometric Review

Rahmat Darmawan — 2024-08-30

Research aims: This study aims to map the literature on accounting education quality worldwide through bibliometric analysis.

Design/Methodology/Approach: Data were obtained from the Scopus database and then bibliometrically analyzed using Bibliometrix's R package, Biblioshiny. This analysis focused on studies on accounting education quality published in the form of English articles with the query used, namely TITLE-ABS-KEY (“accounting education" AND "quality") AND (LIMIT-TO (DOCTYPE, "ar")) AND (LIMIT-TO (LANGUAGE, "English")). The research sample contained 142 scientific articles from 78 journals from 1983 to 2024.

Research findings: Based on the bibliometric analysis, the results of the study could map the literature on accounting education quality, which includes the most cited research trends, namely research on factors of students' intention to major in accounting and non-accounting science studied by Tan and Laswad (2006); Watty K became the most influential author; the most searched keyword is "accounting education"; the network of collaboration on accounting education quality remains minimal; and research topics have been mapped in four main themes (motor, niche, emerging or declining, basic). Future research themes in accounting can focus on curriculum development, the impact of technology, professional ethics, and the effectiveness of online/blended/hybrid learning, considering graduate work readiness and the quality of accounting education.

Theoretical contribution/Originality: This research guides other researchers in exploring potential topics on accounting education quality.

Practitioner/Policy implication: The results of this study can be used to identify the development of accounting education quality, become the basis for policies and initiatives that support the growth of international collaboration, and create opportunities for collaboration between researchers.

Research limitation/Implication: The limitation of this research is that it only analyzed articles published in the Scopus database.

Evaluation of Performance Indicator Development: A Study at The Ministry of Foreign Affairs of The Republic of Indonesia

Nestri Retno Andari — 2024-08-31

Research aims: This study evaluates the development of performance indicators using the performance blueprint analysis tool and determines the institutional factors that play a role in the development of performance indicators.

Design/Methodology/Approach: Qualitative research with a case study approach was conducted at the Indonesian Ministry of Foreign Affairs (MoFA).

Research findings: The Ministry of Foreign Affairs' performance indicator development has applied the principle of logical flow so that the programs and activities set have supported the strategic goals. In addition, most of the performance indicators include results and quality-oriented. However, weak documentation means that the logic flow is not well illustrated. This research captures the phenomena of isomorphism (coercive, mimetic, and normative), institutional logic, and institutional entrepreneurship in the performance measurement system (including the development of performance indicators) at the Ministry of Foreign Affairs. In addition, 15 institutional factors play a role in the development of performance indicators in the Ministry of Foreign Affairs, namely external parties, institutional idealism, initiation, efforts (related to accountability and performance indicator development), human resources, mindset, documentation, monitoring and evaluation, leadership commitment, logical framework principles, the role of stakeholders, business processes, reward and punishment, training, and information systems.

Theoretical contribution/Originality: This research complements knowledge related to evaluating the development of performance indicators with performance blueprint analysis and institutional factors that play a role in the development of performance indicators, as well as knowledge about the phenomenon of institutional isomorphism, logic and entrepreneurship in government agencies.

Practitioner/Policy implication: Ministries/agencies and regulatory agencies can use the performance blueprint analysis tool so that they can develop appropriate indicators and support policy making.

Research limitation/Implication: The research focused only on the Ministry of Foreign Affairs, so the results do not reflect the development of performance indicators in other government agencies. In addition, the interviews did not take the point of view of external parties who have a relationship with the development of performance indicators of the Ministry of Foreign Affairs.

The Effect of Fair Treatment, Cooperative Attitude, and Anticipatory Socialization on the Intention to Conduct Whistleblowing in Local Government

Ietje Nazaruddin — 2024-08-31

Research aims: This study aims to determine the effect of fair treatment, cooperativeness, and anticipatory socialization on whistleblowing intentions among civil servants in the local government environment.

Design/Methodology/Approach: The sample included 166 civil servants from several Local Government Units (LGUs) within the East Kutai Regency Regional Government. Data were collected using a questionnaire. This study used the purposive sampling method and data analysis utilizing SPSS 15.0.

Research findings: The results revealed that cooperativeness positively affects the intention to whistleblowing, while fair treatment and anticipatory socialization have no impact on the intention to whistleblowing.

Theoretical contribution/Originality: The Theory of Planned Behavior emphasizes the importance of a cooperative social environment in increasing the employees' intention to report violations. Developing a supportive work culture is more important than simply implementing a formal policy to encourage whistleblowing behavior.

Practitioner/Policy implication: There is a need for teamwork training, open communication, and a whistleblowing policy that protects and rewards.

Private Higher Education Intention in Adopting Blockchain Technology on Accounting Information System (AIS)

Rizka Amalia — 2024-08-10

Research aims: This study was conducted with the aim of testing and obtaining empirical evidence regarding the intention of private higher education institutions (HEIs) to adopt blockchain in accounting information systems (AIS) using the unified theory of acceptance and use of technology (UTAUT) model.

Design/Methodology/Approach: The sample of this research is private HEIs in Java that have been accredited "Very Good" and "Excellent," and the respondents representing the sample of this research are the head of private HEIs in the finance sector, and the head of the financial agency/institution/bureau of private HEIs selected through purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Square method.

Research findings: The results indicate that performance expectancy, effort expectancy, and social influence have a positive impact on the intention of private HEIs to use blockchain in AIS.

Theoretical contribution/Originality: This research provides a theoretical contribution by confirming the UTAUT theory and expanding the literature related to the adoption of blockchain in AIS in private HEIs.

Practitioner/Policy implication: The findings of this research can serve as a basis for policy-making regarding the implementation of blockchain technology in the private HEIs education sector and offer valuable insights for private HEIs to prepare for the implementation of blockchain technology in AIS in the education sector.

Research limitation/Implication: The sample was limited to private higher education in Java, making the results not generalizable to a broader context.