Department

Earnings management remains a critical issue in corporate governance, particularly in developing countries where supervisory systems are not yet fully robust. Professor Mahfud Solihin, Ph.D., Professor of Accounting at FEB UGM, stated that companies often regard high managerial ability as a valuable asset.

People often misinterpret accountability as an effort to find someone to blame when results fall short of expectations. In reality, accountability focuses on how individuals carry out their responsibilities, not on assigning blame.

This was conveyed by Christopher J.

The global climate crisis has driven significant changes in various fields, including accounting. A researcher in sustainable accounting and governance from Universiti Selangor, Prof. Dr.

Indonesia’s Vice Minister of Finance, Prof. Dr. Anggito Abimanyu, emphasized the importance of sustainability reporting in supporting the transformation towards a sustainable economy.