Reframing accounting disclosure in Indonesia towards IFRS S1 and S2 adoption
インドネシアにおける会計開示の再構築：IFRS S1およびS2の採用に向けて (AI 翻訳)
Ahmad Zaki
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの会計開示研究がIFRS S1およびS2の論理とどの程度整合しているかを分析。2000年から2025年の39論文を理論駆動型の質的分析で調査。結果、開示研究はCSR志向や正当性パラダイムに留まっており、気候関連財務リスクや企業価値への言及は限定的だが、ガバナンスや炭素性能指標への関心が徐々に拡大していることを示す。規制移行期の学術パラダイムの進化を考察。
English
This study examines how Indonesian accounting disclosure scholarship aligns with the logic of IFRS S1 and S2. Analyzing 39 disclosure articles (2000-2025) via theory-driven qualitative analysis, it finds scholarship remains dominated by CSR-oriented and legitimacy paradigms, with limited engagement with forward-looking climate risks and enterprise value. However, emerging studies show gradual diversification toward governance and carbon metrics. The study contributes to understanding academic paradigm evolution during regulatory transition.
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
IFRS S1/S2は日本ではSSBJ基準として実質的に採用される方向であり、本論文は開示基準の移行期における学術的パラダイムの変化を示す点で、日本の開示実務者や規制当局にも示唆を与える。特に、CSR報告から財務的気候リスク開示への概念的移行の難しさを浮き彫りにする。
In the global GX context
As IFRS S1/S2 become the global baseline under ISSB, this study offers insights into the conceptual challenges of transitioning from CSR-oriented disclosure to investor-focused climate reporting. The Indonesian case illustrates the gradual realignment of academic paradigms which parallels challenges faced globally in implementing these new standards.
👥 読者別の含意
🔬研究者:Offers a framework to study paradigm shifts in disclosure scholarship during regulatory transitions.
🏢実務担当者:Highlights the gap between current reporting practices and the forward-looking, financial risk orientation of IFRS S1/S2.
🏛政策担当者:Provides evidence of the need for capacity building and conceptual reorientation to support IFRS S1/S2 adoption.
📄 Abstract（原文）
This study examines how accounting disclosure practices in Indonesia have been conceptually framed within academic scholarship and assesses the extent to which prevailing theoretical orientations engage with the logic embedded in IFRS S1 and IFRS S2. Using a theory driven qualitative analysis of 39 disclosure related articles published in Scopus indexed and ABDC listed journals between 2000 and 2025, the study analyses dominant explanatory frameworks, conceptualisations of disclosure, and engagement with governance, strategy, risk management, and quantitative sustainability metrics. The findings indicate that Indonesian disclosure scholarship remains predominantly anchored in CSR oriented and legitimacy based paradigms, with disclosure frequently conceptualised as a reactive or reputational mechanism. Explicit engagement with forward looking climate-related financial risk, enterprise value implications, and quantified performance indicators appears comparatively limited. At the same time, emerging studies demonstrate incremental diversification, including greater attention to governance structures and carbon performance metrics. Interpreted through an integrative institutional lens combining translation, layering, and complexity perspectives, these patterns reflect gradual conceptual realignment rather than abrupt paradigm replacement. The study contributes to disclosure research by highlighting how academic paradigms evolve during periods of regulatory transition and by positioning scholarly discourse as part of the broader context within which sustainability related financial reporting reforms are interpreted and gradually embedded.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20885/jca.vol8.iss1.art7first seen 2026-06-29 08:15:51
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