Purpose This study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality (FRQ). Educational background is divided into two categories: an undergraduate degree from a reputable university and a Master of Business Administration (MBA) degree from a reputable university. Design/methodology/approach This study uses data from all companies listed on the Indonesia Stock Exchange from 2010 to 2019, except for financial companies, and obtains 2,583 research samples. The least-squares regression analysis model was used in this study. Findings This study finds that the educational background of CFOs with a bachelor’s degree and CFOs with an MBA from reputable universities has a positive and significant relationship with FRQ. This study also performs an additional analysis with high-low growth and high-low tech and robustness testing with coarsened exact matching method and Heckman to corroborate the results. Research limitations/implications This study provides a theoretical contribution to the literature on the relationship between CFOs’ educational background and FRQ in Indonesia. It is also expected to contribute to the implementation of company policies, management and educational institutions in Indonesia. Originality/value This study provides a novel measurement of CFO reputation, measured using the ranking of CFO alumni from reputable universities and its association with FRQ.
The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure.
Purpose: This paper aims to review the metaverse in accounting from the perspective of Plato's philosophy of reality.Method: This study uses the library research method to obtain an understanding and general description regarding the metaverse in accounting from Plato's perspective.Results: The result shows that accounting can be a tool because its development leads to a blockchain system which can later become a means of exchange in the metaverse. It turns out that the metaverse can change accounting in five ways. First, the metaverse will allow direct engagement with the client. Second, training and development of new team members that can be done through the metaverse. Third, increase employee interaction. And fourth, the existence of a metaverse will form a more intense relationship with consumers. Finally, this metaverse does have many benefits and conveniences for its users. But, despite all that, the issue of user data security is still a major concern, so it is hoped that in the future the metaverse can develop better.Implications: This research contributes to the development of literature related to the metaverse, especially accounting in terms of Plato's philosophy of reality.Novelty: This study is the first article to review how the metaverse in accounting is viewed from the point of view of Plato's philosophy of reality.
This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.
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