{"id":"https://openalex.org/W4412374908","doi":"https://doi.org/10.36407/akurasi.v7i2.1605","title":"The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era","display_name":"The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era","publication_year":2025,"publication_date":"2025-05-14","ids":{"openalex":"https://openalex.org/W4412374908","doi":"https://doi.org/10.36407/akurasi.v7i2.1605"},"language":"en","primary_location":{"id":"doi:10.36407/akurasi.v7i2.1605","doi":"https://doi.org/10.36407/akurasi.v7i2.1605","is_oa":true,"landing_page_url":"https://doi.org/10.36407/akurasi.v7i2.1605","pdf_url":"https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/download/1605/775","source":{"id":"https://openalex.org/S4394735646","display_name":"AKURASI Jurnal Riset Akuntansi dan Keuangan","issn_l":"2685-2888","issn":["2685-2888"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/download/1605/775","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5118968427","display_name":"Astrid Julivanti Posawa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210145783","display_name":"Universitas Budi Luhur","ror":"https://ror.org/04jhb1n36","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210145783"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Astrid Julivanti Posawa","raw_affiliation_strings":["Universitas Budi Luhur"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Budi Luhur","institution_ids":["https://openalex.org/I4210145783"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5031498558","display_name":"Agoestina Mappadang","orcid":"https://orcid.org/0000-0002-5813-8438","observed_orcids":["https://orcid.org/0000-0002-5813-8438"]},"institutions":[{"id":"https://openalex.org/I4210145783","display_name":"Universitas Budi Luhur","ror":"https://ror.org/04jhb1n36","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210145783"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agoestina Mappadang","raw_affiliation_strings":["Universitas Budi Luhur"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Budi Luhur","institution_ids":["https://openalex.org/I4210145783"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210145783"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.17451203,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"2","first_page":"137","last_page":"152"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14436","display_name":"Employee Performance and Leadership","score":0.51419997215271,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}},"topics":[{"id":"https://openalex.org/T14436","display_name":"Employee Performance and Leadership","score":0.51419997215271,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T10797","display_name":"Accounting and Organizational Management","score":0.1509000062942505,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.08560000360012054,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-accounting","display_name":"sustainability accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.9950000047683716},{"id":"https://openalex.org/keywords/transformational-leadership","display_name":"transformational leadership","score":1.0},{"id":"https://openalex.org/keywords/organizational-performance","display_name":"organizational performance","score":1.0},{"id":"https://openalex.org/keywords/digital-age","display_name":"digital era","score":0.9139999747276306},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9919999837875366},{"id":"https://openalex.org/keywords/southeast-sulawesi","display_name":"Southeast Sulawesi","score":0.8610000014305115}],"concepts":[{"id":"https://openalex.org/C38775462","wikidata":"https://www.wikidata.org/wiki/Q1569376","display_name":"Transformational leadership","level":2,"score":0.8670395016670227},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.557147741317749},{"id":"https://openalex.org/C67674302","wikidata":"https://www.wikidata.org/wiki/Q730573","display_name":"Organizational culture","level":2,"score":0.5557672381401062},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5431060791015625},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4905640482902527},{"id":"https://openalex.org/C165672731","wikidata":"https://www.wikidata.org/wiki/Q25047583","display_name":"Organizational performance","level":2,"score":0.42063724994659424},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3274485766887665},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3092125356197357},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2946641445159912},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.12966424226760864},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.10893583297729492},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.36407/akurasi.v7i2.1605","doi":"https://doi.org/10.36407/akurasi.v7i2.1605","is_oa":true,"landing_page_url":"https://doi.org/10.36407/akurasi.v7i2.1605","pdf_url":"https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/download/1605/775","source":{"id":"https://openalex.org/S4394735646","display_name":"AKURASI Jurnal Riset Akuntansi dan Keuangan","issn_l":"2685-2888","issn":["2685-2888"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.ejournal.imperiuminstitute.org:article/1605","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1605","pdf_url":null,"source":{"id":"https://openalex.org/S4394735646","display_name":"AKURASI Jurnal Riset Akuntansi dan Keuangan","issn_l":"2685-2888","issn":["2685-2888"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"2685-2888","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.36407/akurasi.v7i2.1605","doi":"https://doi.org/10.36407/akurasi.v7i2.1605","is_oa":true,"landing_page_url":"https://doi.org/10.36407/akurasi.v7i2.1605","pdf_url":"https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/download/1605/775","source":{"id":"https://openalex.org/S4394735646","display_name":"AKURASI Jurnal Riset Akuntansi dan Keuangan","issn_l":"2685-2888","issn":["2685-2888"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.7257999777793884}],"sustainable_development_goals_aurora":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4412374908.pdf","grobid_xml":"https://content.openalex.org/works/W4412374908.grobid-xml"},"referenced_works_count":31,"referenced_works":["https://openalex.org/W1651132884","https://openalex.org/W1797402740","https://openalex.org/W1971499895","https://openalex.org/W2122955616","https://openalex.org/W2175889598","https://openalex.org/W2333735809","https://openalex.org/W2999356679","https://openalex.org/W3088930495","https://openalex.org/W3127565603","https://openalex.org/W3175084556","https://openalex.org/W4205280538","https://openalex.org/W4220731417","https://openalex.org/W4221015964","https://openalex.org/W4221020135","https://openalex.org/W4297217916","https://openalex.org/W4308118438","https://openalex.org/W4309722635","https://openalex.org/W4312825627","https://openalex.org/W4313553031","https://openalex.org/W4362715351","https://openalex.org/W4365146930","https://openalex.org/W4386000239","https://openalex.org/W4387184762","https://openalex.org/W4390057136","https://openalex.org/W4390585047","https://openalex.org/W4391285994","https://openalex.org/W4392506172","https://openalex.org/W4395078397","https://openalex.org/W4401076612","https://openalex.org/W4403302770","https://openalex.org/W6745160282"],"related_works":["https://openalex.org/W2164219312","https://openalex.org/W2981038504","https://openalex.org/W2952333978","https://openalex.org/W2201615437","https://openalex.org/W2955928055","https://openalex.org/W2390457653","https://openalex.org/W2954424392","https://openalex.org/W4308564038","https://openalex.org/W3123815438","https://openalex.org/W1994752259"],"abstract_inverted_index":{"This":[0,74],"study":[1,26,54,75],"aims":[2],"to":[3,34],"determine":[4],"the":[5,8,22,57,77,117],"effect":[6],"of":[7,10,52,59,79,114],"application":[9,58],"sustainability":[11,60],"accounting,":[12,61,81],"organizational":[13,19,62,69,82,89,133],"culture,":[14,63,83],"and":[15,64,84,106,125,131],"transformational":[16,65,85],"leadership":[17,66,86],"on":[18],"performance":[20],"in":[21,46,87,92,95,116,127],"digital":[23,118],"era.":[24,119],"The":[25,36,50,98],"uses":[27],"primary":[28],"data":[29],"obtained":[30],"from":[31,42],"questionnaires":[32],"distributed":[33],"respondents.":[35],"sample":[37],"size":[38],"is":[39],"688":[40],"employees":[41],"mining":[43,93],"companies":[44,94,124],"operating":[45],"Southeast":[47,96],"Sulawesi":[48],"Province.":[49],"results":[51],"this":[53],"show":[55],"that":[56,101],"positively":[67],"affects":[68],"performance.":[70],"Public":[71],"interest":[72],"statements":[73],"highlights":[76],"importance":[78],"sustainable":[80,104],"improving":[88],"performance,":[90],"especially":[91],"Sulawesi.":[97],"findings":[99],"emphasize":[100],"strong":[102],"leadership,":[103],"practices,":[105],"a":[107],"positive":[108],"work":[109],"culture":[110],"are":[111],"key":[112],"drivers":[113],"success":[115],"These":[120],"insights":[121],"can":[122],"guide":[123],"policymakers":[126],"fostering":[128],"more":[129],"responsible":[130],"effective":[132],"strategies.":[134]},"counts_by_year":[],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2025-10-10T00:00:00"}
