Sistem Informasi Akuntansi Sebagai Infrastruktur Berkelanjutan: Analisis Kesiapan dan Tantangan Institusional di Indonesia
会計情報システムの持続可能なインフラとしての活用：インドネシアにおける準備状況と制度的課題の分析 (AI 翻訳)
Gita Apsari Dewi
🤖 gxceed AI 要約
日本語
本研究は、インドネシアにおけるESG報告のための会計情報システム（AIS）の準備態勢を、技術・組織・環境要因とESGデータ能力の観点から分析。2020～2023年のサステナビリティ報告書や規制文書の内容分析により、AISの準備が断片的であり、ESGデータ能力が中核システムに弱く組み込まれていることを発見。TOEフレームワークにESGデータ能力を媒介構築として追加し、システムレベルの説明責任を理論化した。
English
This study analyzes the readiness of Accounting Information Systems (AIS) for ESG reporting in Indonesia, considering technological, organizational, environmental factors and ESG data capability. Through content analysis of sustainability reports, annual reports, regulations, and prior research from 2020-2023, it finds that AIS readiness is fragmented, with ESG data capabilities weakly embedded in core systems and lacking systematic audit trails. It extends the TOE framework by incorporating ESG data capability as a mediating construct, reconceptualizing AIS readiness as a system-level condition for sustainability 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
本論文はインドネシアを対象とするが、日本企業の海外進出や国内でのESGデータ基盤整備において、システムレベルの準備態勢の重要性を示唆する。SSBJや有報でのESG情報拡充を控え、AISの役割再考の契機となる。
In the global GX context
This paper contributes to global disclosure infrastructure discussion by highlighting the gap between traditional AIS and ESG reporting demands in an emerging economy. It offers a modified TOE framework applicable to other developing countries and underscores that without system readiness, ESG reporting risks being symbolic rather than substantive.
👥 読者別の含意
🔬研究者:Provides a theoretical extension of the TOE framework by introducing ESG data capability as a mediating construct for AIS readiness.
🏢実務担当者:Highlights the need for companies to integrate ESG data capabilities into core accounting systems rather than relying on fragmented add-ons.
🏛政策担当者:Suggests regulators should consider mandating system-level requirements for ESG data audit trails and internal controls.
📄 Abstract（原文）
The growing reliance on ESG reporting exposes a theoretical tension between Accounting Information Systems (AIS), which are designed for financial accountability, and sustainability reporting, which demands multidimensional, forward-looking, and verifiable information. The theoretical problem addressed in this study lies in the insufficient theorization of AIS readiness for ESG reporting within existing accounting and information systems literature. While sustainability studies emphasize disclosure quality, they largely overlook the internal system capacities that produce ESG data, creating a critical conceptual gap. This study investigates how AIS readiness for ESG reporting is shaped by technological, organizational, environmental, and ESG data capability factors in the Indonesian context. Using a qualitative descriptive methodology, the study applies content analysis to sustainability reports, annual reports, regulatory texts, and prior empirical research from 2020–2023. The findings reveal that AIS readiness remains fragmented, as ESG data capabilities are weakly embedded within core systems and lack systematic audit trails. This study contributes by reconceptualizing AIS readiness as a system-level condition for sustainability accountability. This research extends AIS and sustainability reporting literature by modifying the Technology Organization Environment (TOE) framework through the explicit inclusion of ESG data capability as a mediating construct. This study matters because without theoretically grounded system readiness, ESG reporting risks remaining symbolic rather than substantively accountable
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.33395/owner.v10i2.3119first seen 2026-05-15 19:11:29
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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。