BUILDING A PARADIGM OF INTEGRITY AND ACCOUNTABILITY IN ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW ON THE IMPLEMENTATION OF ETHICAL VALUES IN COMPANIES IN INDONESIA
Keywords:
Accounting integrity, Accounting Information System accountability, Professional ethics of accountants, Implementation of ethical values, Companies in IndonesiaAbstract
The advancement of digital technology has driven significant changes in the implementation of Accounting Information Systems (AIS) in Indonesian companies. However, previous studies have primarily focused on technical aspects such as efficiency and automation, while integrity, accountability, and ethics have received relatively less attention. This situation underscores the need for an AIS review that is not only technically effective but also grounded in moral and professional values. This study conducts a Systematic Literature Review (SLR) of literature examining the integration of ethics, integrity, and accountability in AIS, using sources from Google Scholar and accounting journals, including empirical and conceptual articles in Indonesian and English published within the last ten years, while non-peer-reviewed publications and works prior to 2015 were excluded. The quality of the articles was evaluated based on relevance, methodology, and scientific contribution, followed by thematic analysis. The review findings indicate that individual integrity, organizational culture and ethics, and professional codes of conduct are the primary variables influencing AIS integrity and accountability, with system transparency and internal controls as important supporting factors. These findings emphasize that integrating technical and ethical aspects contributes to reliable, transparent, and trustworthy financial reporting, and recommend further empirical testing to strengthen ethical and accountable AIS practices in Indonesia
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