This book originated from a class project conducted in the Accounting Information Systems course during the second semester of the 2025/2026 academic year, and invited students to recognize that every item of reported information must first be supported by a process for identifying, collecting, recording, controlling, and reporting the underlying data.
This is an original study which optimizes accounting information system, real-time reporting, and inventory management a web-based solution and addresses only modest operational performance measures in to complement perception-based assessments in a small-scale environment.
ABSTRACT This community service program aims to strengthen the capacity of members of the Accounting Teacher Working Group (MGMP) of Tangerang City in teaching the concepts of green accounting, sustainability reporting, and the green economy. The activity was carried out using a Participatory Action Research (PAR) approach combined with a community-service model through three stages: needs analysis, a one-day intensive training session, and program evaluation. The training was attended by 50 SMK Accounting teachers from Tangerang City, Banten, delivered through lectures, contextual case studies of companies in Indonesia, and interactive discussion covering three main topics: green accounting, sustainability reporting frameworks, and the concept of the green economy. The program was evaluated using a structured questionnaire completed by all participants and activity partners. The evaluation results show that participant agreement (combining the "strongly agree" and "agree" categories) reached 96–100% on indicators of increased knowledge, teaching-material development, and positive behavioral change. In contrast, the indicators for increased income and increased production received relatively lower agreement levels, at 56% and 88% respectively. These findings indicate that systematically and contextually designed teacher training is an effective strategy for integrating sustainability competencies into vocational accounting education. Nevertheless, an ongoing mentoring program is still needed so that the knowledge gained can be optimally implemented in classroom learning. Keywords: Green Accounting, Sustainability Reporting, Vocational Education, SMK Accounting Teachers, Community Service.
Wiwik Utami, Eliyani Eliyani, Rieke Pernamasari et al.· Jurnal Kreativitas Pengabdia...· 0 citations
This study strictly followed the PRISMA 2020 guidelines and conducted a systematic review of 40 studies on management accounting systems (MAS) on higher education institutions (HEIs) that were included in the Web of Science and Scopus databases from 2020 to 2026. In terms of research methods, a combination of bibliometric analysis, thematic analysis, and knowledge mapping methods was employed. The VOSviewer software was used to conduct keyword co-occurrence and clustering analysis, and the distribution of research topics in this field was visualized through network mapping. The analysis results show that in this stage, the research on MAS in HEIs focuses on five core themes: management control system (MCS), performance measurement, cost management and activity-based costing (ABC), digital transformation, and institutional pressure and legitimacy. These themes reflect the current research focus from traditional control and cost tools to the deep interaction of digital empowerment and institutional environment, indicating that this field is undergoing a paradigm shift from "technical efficiency" to "institutional embedding". These findings demonstrate the evolution path of research hotspots in this field and provide clear theoretical references and research gaps for subsequent research (in-depth case studies on the strategic integration of MAS in private HEIs in emerging markets).
Qing Chang, Zarifah Abdullah, Norazita Marina Abdul Aziz· International journal of com...· 0 citations
This study aims to analyze the convergence between Environmental Management Accounting (EMA), Human Resource Management (HRM), and sustainability using a Systematic Literature Review (SLR) approach. The study adopts the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to ensure a systematic, transparent, and replicable literature selection process. Data were collected from Google Scholar and SciSpace databases within the 2020 – 2026 period using Boolean-based keyword combinations. The selection process resulted in 15 articles that met the inclusion criteria for further analysis. The data were analyzed using thematic analysis to identify research patterns, relationships, and gaps related to the integration of EMA, HRM, and organizational sustainability. The findings indicate that EMA serves as a strategic information system for managing environmental costs, while HRM, particularly through Green Human Resource Management (GHRM) practices acts as a driver of employees’ pro-environmental behavior. The convergence of these two aspects contributes significantly to enhancing organizational sustainability performance in a holistic manner. This study contributes to strengthening the integration of system-based and human-centered perspectives in sustainability and provides practical implications for organizations in developing environmentally oriented strategies.
R. Firdaus, L. Rahajeng, Tasnim Nikmatullah Realita et al.· JIMEK : Jurnal Ilmiah Mahasi...· 0 citations
Prior studies report inconsistent findings regarding the effects of project management practices and accounting information systems (AIS) on project performance (PP). Meanwhile, limited research explains how these relationships vary under high-risk construction conditions. Accordingly, this study examines whether project risk (PR) moderates the effects of cost management (CM), schedule management (SM), quality management (QM) and AIS on PP in Iraq's construction sector.
A quantitative cross-sectional survey was conducted using structured questionnaires administered to 333 experienced professionals from large registered construction firms across major Iraqi regions. Data were analysed using WarpPLS 8.0, and interaction term analysis was used to test the moderating effect of PR.
PR significantly moderates the relationships between CM, SM, AIS and PP. The positive effects of CM and SM are stronger under lower-PR conditions, whereas AIS contributes more strongly to PP as PR increases. QM maintains a stable positive relationship with PP across varying PR levels.
Construction firms should align budgeting and scheduling controls with prevailing PR conditions, adopt greater flexibility in high-risk projects, strengthen AIS capabilities to support timely decisions under uncertainty and maintain consistent QM routines regardless of PR level.
This study extends the project management and AIS literature by explaining why managerial and technological controls yield uneven PP under varying PR conditions. This study conceptualises PR as a boundary condition that shapes the effectiveness of CM, SM, QM and AIS. The findings also provide practical insights for managing construction projects in high-PR, institutionally unstable environments, such as Iraq.
Hisham Noori Hussain Al-Hashimy, Jinfang Yao, A. A. Pitchay et al.· Built Environment Project an...· 0 citations
Sustainable development has imposed increasingly stringent requirements on international construction projects, particularly during the construction phase, yet effective tools for assessing sustainability at this stage remain limited. To address this gap, this study develops a project-level indicator system for evaluating the environmental, social, and governance (ESG) performance of international construction projects. It employs a systematic literature review to identify potential indicators and then refines them through an expert questionnaire survey. The final system comprises three primary ESG dimensions, 21 Tier 2 indicators, and 57 Tier 3 indicators. Seven key indicators are identified that warrant particular attention during project execution: (1) workplace safety, (2) local government support, (3) management efficiency, (4) project compliance, (5) local procurement rate, (6) project schedule controllability, and (7) subcontractor supplier management. The findings provide a practical and quantifiable framework to support ESG performance assessment at the project level. This system not only supports project managers in improving sustainable delivery practices but also facilitates the application of ESG principles beyond the corporate level, offering valuable insights for both practitioners and future academic research.
Zhen Zheng, Na Zhang, Sujuan Zhang et al.· Journal of construction engi...· 0 citations