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Author

Firman Syarif

2 papers indexed here

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Review Open access Sep 2026

Carbon Emission Disclosure: A Systematic Literature Review Of Theoretical Perspectives, Corporate Practices, And Future Research Directions

Carbon Emission Disclosure (CED) has emerged as a crucial element of corporate sustainability reporting because of rising stakeholder demands for environmental principles, openness and responsibility. Despite the rapid growth of CED research, existing studies remain fragmented across theoretical perspectives and empiri...

Najra Nabiila Hajar, Sambas Ade Kesuma, Firman Syarif et al. · 0 citations
Review Open access Jul 2026

Understanding Accounting Phenomena through Actor–Network Theory: A Review of Studies Published Between 2023 and 2025

This study reviews the application of Actor–Network Theory (ANT) in accounting research published between 2023 and 2025, with the aim of enhancing understanding of accounting phenomena as socio technical practices. A systematic literature review (SLR) was conducted using the PICO (Population, Intervention, Comparison,...

Rissa Nadiah Afifah Sembiring, Sambas Ade Kesuma, I. Muda et al. · 0 citations

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