Vol. 16 No. 1 (2026)

We are delighted to introduce Volume 16 Number 1 of The Indonesian Accounting Review, which presents a diverse collection of research articles addressing contemporary issues in accounting and its related fields. This issue features studies exploring the intersection between accounting practices, sustainability, governance, technology, ethics, and financial behavior. The published articles discuss important topics, including the role of tax compliance in strengthening environmental performance, environmental cost accounting in improving hospital waste management policies, business ethics and cybersecurity in foreign exchange transactions, as well as the influence of financial literacy, peer influence, and locus of control on financial behavior. This volume also highlights the impact of cloud-based accounting systems on financial reporting quality, internal control mechanisms in preventing accounting fraud, public financial integrity, ethical perspectives on earnings management, financial control strategies in local communities, and whistleblowing practices within bureaucratic organizations.

The publication of this issue reflects The Indonesian Accounting Review’s ongoing commitment to promoting rigorous accounting research that provides theoretical contributions and practical implications for academics, professionals, organizations, and policymakers. The articles included in this volume demonstrate the evolving role of accounting in responding to environmental challenges, digital transformation, institutional governance, and ethical considerations in financial decision-making. We express our sincere appreciation to all authors, reviewers, and editorial team members for their valuable contributions throughout the publication process. We hope that this issue will encourage further scholarly discussions and inspire future research development in accounting and related disciplines.