{"id":"https://openalex.org/W7225634435","doi":"https://doi.org/10.55041/ijsmt.v2i11.017","title":"Data Governance and Ethical Issues in Accounting Technology","display_name":"Data Governance and Ethical Issues in Accounting Technology","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225634435","doi":"https://doi.org/10.55041/ijsmt.v2i11.017"},"language":"en","primary_location":{"id":"doi:10.55041/ijsmt.v2i11.017","doi":"https://doi.org/10.55041/ijsmt.v2i11.017","is_oa":true,"landing_page_url":"https://doi.org/10.55041/ijsmt.v2i11.017","pdf_url":"https://ijsmt.org/wp-content/uploads/2026/11/Data-Governance-and-Ethical-Issues-in-Accounting-Technology.pdf","source":{"id":"https://openalex.org/S7407053991","display_name":"International Journal of Science Strategic Management and Technology","issn_l":"3108-1762","issn":["3108-1762"],"is_oa":false,"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":"International Journal of Science, Strategic Management and Technology","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://ijsmt.org/wp-content/uploads/2026/11/Data-Governance-and-Ethical-Issues-in-Accounting-Technology.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161343573","display_name":"CMA Venkata Ramesh Tumu","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"CMA Venkata Ramesh Tumu","raw_affiliation_strings":["Bhavan\u2019s Vivekananda College of Commerce"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bhavan\u2019s Vivekananda College of Commerce","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161361193","display_name":"Neelam Padmalatha","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Neelam Padmalatha","raw_affiliation_strings":["Bhavan\u2019s Vivekananda College of Commerce"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bhavan\u2019s Vivekananda College of Commerce","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"02","issue":"11","first_page":"1","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.34860000014305115,"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"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.34860000014305115,"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/T10883","display_name":"Ethics and Social Impacts of AI","score":0.2506999969482422,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.14920000731945038,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/data-governance","display_name":"data governance","score":0.9819999933242798},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.8270000219345093},{"id":"https://openalex.org/keywords/information-technology-in-accounting","display_name":"information technology in accounting","score":0.9039999842643738},{"id":"https://openalex.org/keywords/artificial-intelligence-in-accounting","display_name":"artificial intelligence in accounting","score":0.9610000252723694},{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.8080000281333923},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"enterprise resource planning","score":0.9850000143051147},{"id":"https://openalex.org/keywords/algorithmic-bias","display_name":"algorithmic bias","score":0.8230000138282776},{"id":"https://openalex.org/keywords/fraud-risk","display_name":"fraud risk","score":0.7120000123977661},{"id":"https://openalex.org/keywords/cybersecurity-breaches","display_name":"cybersecurity breaches","score":0.5849999785423279},{"id":"https://openalex.org/keywords/esg-reporting","display_name":"ESG reporting","score":0.9449999928474426},{"id":"https://openalex.org/keywords/gdpr","display_name":"GDPR","score":0.6190000176429749},{"id":"https://openalex.org/keywords/eu-ai-act","display_name":"EU AI Act","score":0.9959999918937683},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.7620000243186951},{"id":"https://openalex.org/keywords/indian-accounting-standards","display_name":"Indian Accounting Standards","score":0.8140000104904175},{"id":"https://openalex.org/keywords/professional-skepticism","display_name":"professional skepticism","score":0.9279999732971191},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.42500001192092896},{"id":"https://openalex.org/keywords/stakeholder-trust","display_name":"stakeholder trust","score":0.7279999852180481},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.5339999794960022}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6603999733924866},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6345000267028809},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6233000159263611},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5820000171661377},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5738000273704529},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5602999925613403},{"id":"https://openalex.org/C196879817","wikidata":"https://www.wikidata.org/wiki/Q872685","display_name":"Data governance","level":4,"score":0.5493000149726868},{"id":"https://openalex.org/C2777363581","wikidata":"https://www.wikidata.org/wiki/Q15098235","display_name":"Harm","level":2,"score":0.46070000529289246},{"id":"https://openalex.org/C18296254","wikidata":"https://www.wikidata.org/wiki/Q1395219","display_name":"Skepticism","level":2,"score":0.44179999828338623},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4077000021934509},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.4050999879837036},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3968999981880188},{"id":"https://openalex.org/C69360830","wikidata":"https://www.wikidata.org/wiki/Q1172237","display_name":"Data Protection Act 1998","level":2,"score":0.34619998931884766},{"id":"https://openalex.org/C165609540","wikidata":"https://www.wikidata.org/wiki/Q1172486","display_name":"Data breach","level":2,"score":0.3278999924659729},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3160000145435333},{"id":"https://openalex.org/C2777639076","wikidata":"https://www.wikidata.org/wiki/Q4215744","display_name":"Accounting scandals","level":3,"score":0.30469998717308044},{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.3010999858379364},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.29660001397132874},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.2791999876499176},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.2773999869823456},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.2754000127315521},{"id":"https://openalex.org/C123201435","wikidata":"https://www.wikidata.org/wiki/Q456632","display_name":"Information privacy","level":2,"score":0.2754000127315521},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.2727999985218048},{"id":"https://openalex.org/C2986663376","wikidata":"https://www.wikidata.org/wiki/Q9465","display_name":"Ethical issues","level":2,"score":0.26750001311302185},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.26660001277923584},{"id":"https://openalex.org/C189922023","wikidata":"https://www.wikidata.org/wiki/Q17056348","display_name":"Information governance","level":4,"score":0.2646999955177307},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.2619999945163727},{"id":"https://openalex.org/C33762810","wikidata":"https://www.wikidata.org/wiki/Q461671","display_name":"Data integrity","level":2,"score":0.26100000739097595},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.2587999999523163},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.25619998574256897}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55041/ijsmt.v2i11.017","doi":"https://doi.org/10.55041/ijsmt.v2i11.017","is_oa":true,"landing_page_url":"https://doi.org/10.55041/ijsmt.v2i11.017","pdf_url":"https://ijsmt.org/wp-content/uploads/2026/11/Data-Governance-and-Ethical-Issues-in-Accounting-Technology.pdf","source":{"id":"https://openalex.org/S7407053991","display_name":"International Journal of Science Strategic Management and Technology","issn_l":"3108-1762","issn":["3108-1762"],"is_oa":false,"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":"International Journal of Science, Strategic Management and Technology","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55041/ijsmt.v2i11.017","doi":"https://doi.org/10.55041/ijsmt.v2i11.017","is_oa":true,"landing_page_url":"https://doi.org/10.55041/ijsmt.v2i11.017","pdf_url":"https://ijsmt.org/wp-content/uploads/2026/11/Data-Governance-and-Ethical-Issues-in-Accounting-Technology.pdf","source":{"id":"https://openalex.org/S7407053991","display_name":"International Journal of Science Strategic Management and Technology","issn_l":"3108-1762","issn":["3108-1762"],"is_oa":false,"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":"International Journal of Science, Strategic Management and Technology","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4399999976158142,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225634435.pdf","grobid_xml":"https://content.openalex.org/works/W7225634435.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7219196308","https://openalex.org/W7204844317","https://openalex.org/W4411778828","https://openalex.org/W4412456272","https://openalex.org/W7214889044","https://openalex.org/W7143331243","https://openalex.org/W7161242240","https://openalex.org/W7223466669","https://openalex.org/W4409820658","https://openalex.org/W7155648768"],"abstract_inverted_index":{"Purpose:":[0],"The":[1,151,206,223],"introduction":[2],"of":[3,110,130,137,220],"advanced":[4],"technologies":[5],"like":[6,101],"artificial":[7],"intelligence":[8],"(AI),":[9],"blockchain,":[10],"and":[11,27,44,53,65,77,92,115,139,161,180,200,238,240,258,272,283],"enterprise":[12],"resource":[13],"planning":[14],"(ERP)":[15],"systems":[16],"has":[17],"transformed":[18],"accounting":[19,69,245,276],"practices,":[20],"allowing":[21],"for":[22,117,236,249],"quicker":[23],"processing,":[24],"greater":[25],"transparency,":[26],"more":[28],"informed":[29],"decision-making.":[30],"Despite":[31],"these":[32],"benefits,":[33],"they":[34],"also":[35],"bring":[36],"up":[37],"crucial":[38],"concerns":[39],"related":[40],"to":[41,59,63,134,146,174,178,217],"data":[42,156],"governance":[43,51,157,170,231,271],"ethical":[45,54,99,164,191,273],"responsibility.":[46],"This":[47,72],"paper":[48,224],"explores":[49],"how":[50],"frameworks":[52,82],"standards":[55],"can":[56,279],"be":[57],"applied":[58],"ensure":[60],"trust,":[61],"adherence":[62],"regulations,":[64],"integrity":[66],"in":[67,103,107,112,141],"technology-driven":[68,118],"settings.":[70],"Methodology:":[71],"study":[73],"utilizes":[74],"a":[75,135,250],"conceptual":[76],"case-based":[78],"approach,":[79],"referencing":[80],"regulatory":[81,181],"such":[83,196],"as":[84,197],"IFRS,":[85],"Indian":[86],"Accounting":[87],"Standards":[88],"(Ind":[89],"AS),":[90],"GDPR,":[91],"the":[93],"EU":[94],"AI":[95,104,230],"Act.":[96],"It":[97,247],"addresses":[98],"challenges":[100],"bias":[102,237],"predictions,":[105],"transparency":[106],"disclosures,":[108],"risks":[109],"fraud":[111],"digital":[113,218],"records,":[114],"responsibility":[116],"mistakes.":[119],"Case":[120],"studies,":[121],"including":[122,228],"ERP":[123],"breaches":[124],"revealing":[125],"client":[126],"information,":[127],"incorrect":[128],"reporting":[129,199],"crypto":[131],"assets":[132],"due":[133],"lack":[136],"standards,":[138],"inaccuracies":[140],"ESG":[142,198,242],"reporting,":[143],"are":[144],"analyzed":[145],"demonstrate":[147],"real-world":[148],"issues.":[149],"Findings:":[150],"research":[152],"finds":[153],"that":[154,209,261],"strong":[155],"ensures":[158],"accuracy,":[159],"integrity,":[160],"compliance,":[162],"while":[163,193],"oversight":[165],"protects":[166],"stakeholder":[167,281],"trust.":[168,221],"Weak":[169],"leaves":[171],"organizations":[172,278],"vulnerable":[173],"cybersecurity":[175],"threats,":[176],"harm":[177],"reputation,":[179],"fines.":[182],"Excessive":[183],"reliance":[184],"on":[185],"automation":[186],"without":[187],"professional":[188],"skepticism":[189],"weakens":[190],"judgment,":[192],"emerging":[194],"areas":[195],"blockchain":[201],"require":[202],"new":[203],"accountability":[204],"frameworks.":[205],"findings":[207],"highlight":[208],"accountants":[210],"must":[211],"transition":[212],"from":[213],"traditional":[214],"record":[215],"keepers":[216],"stewards":[219],"Implications:":[222],"suggests":[225],"practical":[226],"strategies,":[227],"forming":[229],"councils,":[232],"performing":[233],"regular":[234],"audits":[235],"security,":[239],"incorporating":[241],"metrics":[243],"into":[244,275],"systems.":[246,287],"advocates":[248],"balanced":[251],"approach":[252],"where":[253],"innovation":[254],"aligns":[255],"with":[256],"compliance":[257],"ethics,":[259],"ensuring":[260],"technology":[262],"bolsters":[263],"rather":[264],"than":[265],"compromises":[266],"financial":[267,286],"integrity.":[268],"By":[269],"embedding":[270],"principles":[274],"technology,":[277],"enhance":[280],"trust":[282],"create":[284],"resilient":[285]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}