Advances in Applied Accounting Research
Vol. 1 No. 3 (2023): June - September

The Integral Role of Accounting in Organizational Dynamics and Decision-Making

Yana Ermawati (Universitas Yapis Papua, Indonesia)



Article Info

Publish Date
30 Sep 2023

Abstract

This research aims to explore the integral role of accounting in organizational dynamics and decision-making processes. Employing a qualitative research methodology, the study conducts a systematic review of literature to analyze existing scholarly works related to the subject matter. The research design involves structured searches across academic databases and online repositories, utilizing predefined search terms and inclusion criteria. The primary data collection method is the systematic review of literature, supplemented by citation chaining and reference list scanning to enhance the breadth and depth of the literature review. Data analysis techniques include systematic coding, categorization, and interpretation of the collected literature, with an emphasis on identifying key themes, concepts, and relationships. The findings reveal that accounting plays multifaceted roles in organizational dynamics, including financial management, governance, risk management, and strategic decision-making. Transparent and reliable financial reporting serves as a foundation for stakeholders to assess organizational performance and make informed decisions. Integration of non-financial performance measures alongside financial metrics enhances decision-making effectiveness and strategic alignment. Moreover, technological advancements, globalization, and regulatory reforms significantly impact accounting practices and organizational dynamics, presenting both opportunities and challenges. The study underscores the importance of continuous adaptation and innovation in accounting practices to navigate evolving business environments successfully.

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Journal Info

Abbrev

AAAR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Applied Accounting Research publishes original research that promises to advance our understanding of accounting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, ...