{"id":"https://openalex.org/W4403564405","doi":"https://doi.org/10.46754/jssm.2024.07.007","title":"THE INFLUENCE OF ACCOUNTING DIGITALISATION TRANSFORMATION AND SUSTAINABLE MANAGEMENT ON ESG PERFORMANCE TO ACHIEVE ENVIRONMENTAL SUSTAINABILITY","display_name":"THE INFLUENCE OF ACCOUNTING DIGITALISATION TRANSFORMATION AND SUSTAINABLE MANAGEMENT ON ESG PERFORMANCE TO ACHIEVE ENVIRONMENTAL SUSTAINABILITY","publication_year":2024,"publication_date":"2024-07-31","ids":{"openalex":"https://openalex.org/W4403564405","doi":"https://doi.org/10.46754/jssm.2024.07.007"},"language":"en","primary_location":{"id":"doi:10.46754/jssm.2024.07.007","doi":"https://doi.org/10.46754/jssm.2024.07.007","is_oa":true,"landing_page_url":"https://doi.org/10.46754/jssm.2024.07.007","pdf_url":"https://doi.org/10.46754/jssm.2024.07.007","source":{"id":"https://openalex.org/S4210182797","display_name":"Journal of Sustainability Science and Management","issn_l":"1823-8556","issn":["1823-8556","2672-7226"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF SUSTAINABILITY SCIENCE AND MANAGEMENT","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.46754/jssm.2024.07.007","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045661600","display_name":"Komang Adi Kurniawan Saputra","orcid":"https://orcid.org/0000-0001-7550-4279","observed_orcids":["https://orcid.org/0000-0001-7550-4279"]},"institutions":[{"id":"https://openalex.org/I3132096736","display_name":"Warmadewa University","ror":"https://ror.org/02eehp307","country_code":"ID","type":"education","lineage":["https://openalex.org/I3132096736"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"KOMANG ADI KURNIAWAN SAPUTRA","raw_affiliation_strings":["Faculty of Economics and Business , Warmadewa University , 80239 Denpasar , Bali , Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business , Warmadewa University , 80239 Denpasar , Bali , Indonesia","institution_ids":["https://openalex.org/I3132096736"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085505913","display_name":"Putu Ayu Sita Laksmi","orcid":"https://orcid.org/0000-0001-8947-5966","observed_orcids":["https://orcid.org/0000-0001-8947-5966"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"PUTU AYU SITA LAKSMI","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053303852","display_name":"Ciorstan Smark","orcid":"https://orcid.org/0000-0001-7026-0009","observed_orcids":["https://orcid.org/0000-0001-7026-0009"]},"institutions":[{"id":"https://openalex.org/I204824540","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277","country_code":"AU","type":"education","lineage":["https://openalex.org/I204824540"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"CIORSTAN SMARK","raw_affiliation_strings":["Faculty of Business and Law , School of Business , University of Wollongong , 2522 New South Wales , Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business and Law , School of Business , University of Wollongong , 2522 New South Wales , Australia","institution_ids":["https://openalex.org/I204824540"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5114331482","display_name":"Carlos Afonso Bareto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131822955","display_name":"Universidade da Paz","ror":"https://ror.org/00z0dab30","country_code":"TL","type":"education","lineage":["https://openalex.org/I3131822955"]}],"countries":["TL"],"is_corresponding":false,"raw_author_name":"CARLOS AFONSO BARETO","raw_affiliation_strings":["Faculty of Economy , Universidade da Paz , Timor Leste"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economy , Universidade da Paz , Timor Leste","institution_ids":["https://openalex.org/I3131822955"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.6849,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.98290067,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"19","issue":"7","first_page":"120","last_page":"135"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.5145999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.5145999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.2094999998807907,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.12049999833106995,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.699999988079071},{"id":"https://openalex.org/keywords/sustainable-management","display_name":"sustainable management","score":0.9940000176429749},{"id":"https://openalex.org/keywords/esg-performance","display_name":"ESG performance","score":1.0},{"id":"https://openalex.org/keywords/environmental-sustainability","display_name":"environmental sustainability","score":0.9750000238418579},{"id":"https://openalex.org/keywords/hotel-industry","display_name":"hotel industry","score":0.8679999709129333},{"id":"https://openalex.org/keywords/green-hotels","display_name":"green hotels","score":0.6489999890327454},{"id":"https://openalex.org/keywords/legitimacy-theory","display_name":"legitimacy theory","score":0.9789999723434448},{"id":"https://openalex.org/keywords/sustainability-accounting","display_name":"sustainability accounting","score":0.7879999876022339},{"id":"https://openalex.org/keywords/four-and-five-star-hotels","display_name":"four- and five-star hotels","score":0.7649999856948853}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7084411382675171},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6762096881866455},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5229835510253906},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5113324522972107},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5105232000350952},{"id":"https://openalex.org/C204241405","wikidata":"https://www.wikidata.org/wiki/Q461499","display_name":"Transformation (genetics)","level":3,"score":0.4907125234603882},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4747127592563629},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3408598303794861},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.2220156192779541},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.46754/jssm.2024.07.007","doi":"https://doi.org/10.46754/jssm.2024.07.007","is_oa":true,"landing_page_url":"https://doi.org/10.46754/jssm.2024.07.007","pdf_url":"https://doi.org/10.46754/jssm.2024.07.007","source":{"id":"https://openalex.org/S4210182797","display_name":"Journal of Sustainability Science and Management","issn_l":"1823-8556","issn":["1823-8556","2672-7226"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF SUSTAINABILITY SCIENCE AND MANAGEMENT","raw_type":"journal-article"},{"id":"pmh:oai:ro.uow.edu.au:test2021-18032","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/test2021/12485","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Scopus Harvesting Series","raw_type":"text"}],"best_oa_location":{"id":"doi:10.46754/jssm.2024.07.007","doi":"https://doi.org/10.46754/jssm.2024.07.007","is_oa":true,"landing_page_url":"https://doi.org/10.46754/jssm.2024.07.007","pdf_url":"https://doi.org/10.46754/jssm.2024.07.007","source":{"id":"https://openalex.org/S4210182797","display_name":"Journal of Sustainability Science and Management","issn_l":"1823-8556","issn":["1823-8556","2672-7226"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF SUSTAINABILITY SCIENCE AND MANAGEMENT","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Climate action","id":"https://metadata.un.org/sdg/13","score":0.5351999998092651},{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4403564405.pdf","grobid_xml":"https://content.openalex.org/works/W4403564405.grobid-xml"},"referenced_works_count":33,"referenced_works":["https://openalex.org/W1847607158","https://openalex.org/W1966245732","https://openalex.org/W1968717786","https://openalex.org/W1971609276","https://openalex.org/W2324542738","https://openalex.org/W2343187878","https://openalex.org/W2609824033","https://openalex.org/W2917379436","https://openalex.org/W2917580322","https://openalex.org/W2947029498","https://openalex.org/W2960813728","https://openalex.org/W2964689802","https://openalex.org/W2972771532","https://openalex.org/W2981133493","https://openalex.org/W2985993740","https://openalex.org/W3005919122","https://openalex.org/W3006340425","https://openalex.org/W3014048117","https://openalex.org/W3039350083","https://openalex.org/W3040363791","https://openalex.org/W3083302717","https://openalex.org/W3087838566","https://openalex.org/W3093006940","https://openalex.org/W3158701686","https://openalex.org/W3169123727","https://openalex.org/W3171516045","https://openalex.org/W3217045718","https://openalex.org/W4205465242","https://openalex.org/W4224295920","https://openalex.org/W4310095957","https://openalex.org/W4318476771","https://openalex.org/W4361206176","https://openalex.org/W4385271353"],"related_works":["https://openalex.org/W4404561976","https://openalex.org/W7168168860","https://openalex.org/W4417164767","https://openalex.org/W4413903658","https://openalex.org/W4414969660","https://openalex.org/W4402025624","https://openalex.org/W4414600675","https://openalex.org/W4416002059","https://openalex.org/W4410827513","https://openalex.org/W7118189743"],"abstract_inverted_index":{"This":[0,32,115],"research":[1,33,60,149,158],"aims":[2],"to":[3,107,140],"examine":[4],"and":[5,13,20,42,69,92,125,138,165,184],"analyse":[6],"the":[7,51,87,112,119,145,160,186],"influence":[8],"of":[9,39,90,122,162,188],"accounting":[10,91,124,164],"digitalisation":[11],"transformation":[12,89,121],"sustainable":[14,93,123,178],"management":[15,94,126,172],"on":[16,36,48,100],"ESG":[17,101,136],"(Environmental,":[18],"Social,":[19],"Governance)":[21],"performance":[22,137],"as":[23,127,170],"a":[24,37,58,63,77,96,128,171],"supporting":[25],"capacity":[26],"for":[27,130],"hotel":[28,113,146],"environmental":[29,109,141,182],"sustainability":[30,110,142,163,183],"programs.":[31],"was":[34,74],"conducted":[35,75],"population":[38],"1,010":[40],"four":[41],"five-star":[43],"hotels":[44,176,179],"in":[45,144,157,159,174],"Indonesia":[46],"based":[47],"data":[49],"from":[50],"Central":[52],"Statistics":[53],"Agency.":[54],"The":[55,82,148],"study":[56],"employed":[57],"quantitative":[59],"method":[61],"with":[62],"survey":[64],"design,":[65],"utilising":[66],"both":[67],"online":[68],"offline":[70],"questionnaires.":[71],"Data":[72],"analysis":[73],"using":[76],"multiple":[78],"linear":[79],"regression":[80],"approach.":[81],"empirical":[83],"findings":[84],"indicate":[85],"that":[86,117],"digital":[88,120],"has":[95],"notable":[97],"positive":[98],"impact":[99],"performance,":[102],"thereby":[103],"indicating":[104],"its":[105],"potential":[106],"bolster":[108],"within":[111],"industry.":[114],"suggests":[116],"leveraging":[118],"proxy":[129],"legitimacy":[131,155],"theory":[132,156],"can":[133,166],"genuinely":[134],"enhance":[135],"contribute":[139],"practices":[143],"sector.":[147],"contribution":[150],"is":[151],"aimed":[152],"at":[153],"strengthening":[154],"field":[161],"practically":[167],"be":[168],"used":[169],"reference":[173],"managing":[175],"towards":[177,181],"oriented":[180],"receiving":[185],"title":[187],"green":[189],"hotel.":[190]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":12},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2024-10-20T00:00:00"}