ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA
デジタル・再生可能エネルギー時代における会計芸術のルネサンス (AI 翻訳)
Indra Lukmana Putra, Mochammad Junus, Nur Imamah, Rosy Aprieza Puspita Zandra, Rully Aprilia Zandra
🤖 gxceed AI 要約
日本語
デジタル技術と再生可能エネルギーの文脈で、アートキュレーションが伝統的会計を超えた説明責任の新たなモデルを提供することを示唆。質的アプローチにより、価値の複雑性を物語的・反省的に表現する代替会計の可能性を提示。
English
This conceptual study argues that art curation, combined with digital technologies, can serve as an alternative accounting practice in renewable energy contexts, offering narrative and reflective representations of value that go beyond static financial reports, and driving a shift toward more humanistic and sustainability-oriented accountability.
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
再生可能エネルギーとアートの融合による説明責任の新しい視点は、日本の統合報告や非財務情報開示の多様化に示唆を与える可能性がある。
In the global GX context
The paper offers a novel conceptual framework for global sustainability reporting discussions, proposing art-based accountability as a complement to traditional metrics in the renewable energy transition.
👥 読者別の含意
🔬研究者:会計理論とアート、持続可能性の交差点に興味のある研究者にとって、代替的説明責任の概念的枠組みを提供する。
🏛政策担当者:非財務情報開示の多様性を検討する際の参考となる可能性がある。
📄 Abstract（原文）
Transformation of digital technologies, distinctive nature of artistic practices, and urgency of transition toward renewable energy introduce new conceptual challenges to accounting practices. Research examines how technology-mediated art curation, within the context of organizational governance and renewable energy projects, disrupts conventional accounting practices and broadens meaningful of accountability. Interpretive qualitative approach is employed through critical literature analysis and documentary studies of technology-based art curation practices, data visualization, and performative representations that foreground issues of value, sustainability, and accountability in the renewable energy sector. Thematic analysis is used to identify conceptual patterns interrelate accounting, art, technology, and energy. Findings demonstrate that art curation functions as an alternative form of accounting capable of representing the economic, social, and ecological value complexities of renewable energy in more narrative and reflective ways, while digital technologies amplify this disruptive capacity through visual and interactive experiences that move beyond static financial reports. Study reveals new insights showing that the integration of art, technology, and renewable energy contexts drives a shift toward multiple-narrative, more humanistic, and sustainability-oriented models of accountability. Main conclusion emphasizes that accounting should be understood as a social and cultural practice that is adaptive and responsive to environmental concerns and energy transition dynamics.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.32815/ristansi.v7i1.2938first seen 2026-06-20 05:16:05
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。