Banking Accounting Transformation in the Digital Era: Data Analytics, Cyber Risk, and ESG Reporting
デジタル時代の銀行会計変革：データ分析、サイバーリスク、ESG報告 (AI 翻訳)
Loso Judijanto
🤖 gxceed AI 要約
日本語
本稿は、デジタル時代における銀行会計の変革を、技術革新、報告基準の変化、リスク管理、サステナビリティ要求の相互関連から検討する。定性文献レビューにより、銀行会計が過去の記録機能からリアルタイム・予測的で統合された戦略的情報システムへ移行していることを示す。一方で、データ品質、モデル解釈性、規制コンプライアンス、プライバシー保護、人材準備、技術投資コスト、サステナビリティ開示の一貫性などの課題を指摘する。
English
This paper examines the transformation of banking accounting in the digital era, emphasizing the interconnection between technological innovation, reporting standards, risk management, and sustainability demands. Through a qualitative literature review, it finds that banking accounting is shifting from historical recording to real-time, predictive, and integrated strategic information systems. Challenges include data quality, model interpretability, regulatory compliance, privacy, human resource readiness, technology costs, and consistency of sustainability disclosures.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、SSBJ基準やTCFD提言に基づく非財務情報開示が進む中、本稿は銀行会計がESGと統合される方向性を示唆する。ただし、日本固有の実証分析は含まれていない。
In the global GX context
As ISSB and CSRD push for integrated reporting, this paper highlights the transformation of banking accounting into a governance infrastructure linking financial and non-financial data, relevant to global standard-setting efforts.
👥 読者別の含意
🔬研究者:銀行会計とESG統合の未来研究課題（AIモデル監査、財務・非財務報告統合）への示唆がある。
🏢実務担当者:銀行のデータアーキテクチャ強化やESGガバナンス構築の必要性を認識できる。
🏛政策担当者:サステナビリティ開示の一貫性確保やAIモデルの監査可能性に関する政策検討の材料となる。
📄 Abstract（原文）
This article discusses the transformation of banking accounting in the digital era by emphasizing the interconnection between technological innovation, changes in reporting standards, risk management, and sustainability demands. Through a qualitative literature review method, this article synthesizes academic literature since 2020 on digital banking, digital accounting, big data, artificial intelligence, blockchain, cyber risks, as well as environmental, social, and governance (ESG) reporting. The discussion results indicate that the main trend in banking accounting is moving from historical recording functions to strategic information systems that are real-time, predictive, and integrated with risk governance. However, this transformation raises challenges in terms of data quality, model interpretability, regulatory compliance, privacy protection, human resource readiness, technology investment costs, and consistency of sustainability disclosures. This article asserts that modern banking accounting cannot be understood merely as the process of preparing financial statements, but rather as a governance infrastructure that connects bank stability, market transparency, customer protection, and sustainability agendas. In practical terms, banks need to develop a robust data architecture, technology-based internal controls, digital accountant competencies, and auditable ESG governance. The article also presents a future research agenda regarding the integration of financial and non-financial reporting, audits of AI models, and the impact of ESG implementation on banking behavior in Indonesia
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.59890/mjst.v3i6.254first seen 2026-07-03 04:56:17
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