Continuous accounting implementation for a new future: opening the black box through green transformational leadership by surveying Indonesia banking employees


Dian Widiyati, Etty Murwaningsari, Juniati Gunawan

This study intents to examine and analyze the continuous accounting implementation with green transformational leadership as moderation variable by conducting a survey. Accounting produce services that impacted by the industrial revolution, so that they need to prepare for the challenges of an industry that clings to inflexible rituals and indecision in adopting complex designs, technologies and processes. This study uses primary data through questionnaires survey. The sample was 614 employees of the finance and information technology division at banks registered with the Bank Based on Core Capital Group. The result present that digital capability has positive influence on continuous accounting implementation as well as green human capital and green transformational leadership. While, cybersecurity awareness has no influence on continuous accounting implementation. Green transformational leadership is strengthening influence cybersecurity awareness to continuous accounting implementation while the rest have no moderation effect. The implications of this study are theoretically the development of new measurements for digital capability. The practical implication is by increasing digital capability, companies can have special programs that focus on self-development in terms of technology. Accounting as one of the branches of science affected by technology needs to update the method of storing accounting data securely. The Indonesian Institute of Accountants can make regulations regarding continuous accounting. Finally, the implication for the banking is to be able to pay more attention to cybersecurity by creating specific cybersecurity programs

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How to cite paper:
Widiyati, D., Murwaningsari, E., & Gunawan, J. (2023). Continuous accounting implementation for a new future: opening the black box through green transformational leadership by surveying Indonesia banking employees. Eastern-European Journal of Enterprise Technologies, 2(13 (122), 28–40. https://doi.org/10.15587/1729-4061.2023.273567