SHAPING INDONESIA’S ACCOUNTING RESEARCH AGENDA: A SCOPUS MENTALITY PERSPECTIVE

Della Hilia Anriva

Abstract


Abstrak - Membentuk Agenda Riset Akuntansi Indonesia: Perspektif Mentalitas Scopus

Tujuan Utama – Penelitian ini berupaya menganalisis perkembangan terkini dalam studi akuntansi di Indonesia serta implikasinya.

Metode – Penelitian ini menggunakan metode bibliometrik. Peneliti memanfaatkan database Scopus untuk mengidentifikasi dan menganalisis tren publikasi terkait akuntansi di Indonesia.

Temuan Utama - Perkembangan penelitian akuntansi di Indonesia menunjukkan arah yang cukup baik. Di sisi lainnya, perkembangan penelitian akuntansi di Indonesia juga mengarah pada penekanan yang lebih kuat terhadap isu-isu konservatisme akuntansi, kinerja keuangan, dan akuntansi hijau. Paradigma penelitian yang baru mengintegrasikan elemen ekonomi, sosial, dan lingkungan dalam mencapai pertumbuhan ekonomi yang berkelanjutan.

Implikasi Teori dan Kebijakan – Para peneliti dan praktisi akuntansi di Indonesia harus memimpin perubahan melalui paradigma penelitian baru untuk pengembangan bisnis yang berkelanjutan dan bertanggung jawab. Hal ini mengharuskan penelitian akuntansi di Indonesia untuk berkontribusi dengan melihatnya secara lebih holistik dan berkelanjutan..

Kebaruan Penelitian - Penelitian ini memberikan kontribusi baru dalam pemahaman tentang perkembangan terkini dalam studi akuntansi di Indonesia dalam kacamata Scopus.

 

Abstract - Shaping Indonesia’s Accounting Research Agenda: A Scopus Mentality Perspective

Main Purpose - This research analyzes recent developments in accounting studies in Indonesia and their implications.

Method - This research utilizes the bibliometric method. The researcher used the Scopus database to identify and analyze trends in accounting-related publications in Indonesia.

Main Findings - The development of accounting research in Indonesia is going reasonably well. On the other hand, the development of accounting research in Indonesia also leads to a stronger emphasis on accounting conservatism, financial performance, and green accounting issues. The new research paradigm integrates economic, social, and environmental elements in achieving sustainable economic growth.

Theory and Practical Implications - Accounting researchers and practitioners in Indonesia should lead the change through a new research paradigm for sustainable and responsible business development. This idealism requires accounting research in Indonesia to contribute by looking at it more holistically and sustainably.

Novelty - This research provides a new contribution to understanding recent developments in accounting studies in Indonesia from Scopus perspective.


Keywords


accounting; indonesia; research; scopus

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.2.29

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