Vol. 14 No. 1 (2024)

 In this edition, we present various relevant and interesting topics, ranging from accounting research methodology based on the cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat . Another article is the influence of CEO power on tax reporting, to research on climate change and accounting. We hope that the articles in this edition can provide new insights and meaningful contributions to our readers.