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Abstract

Purpose: The purpose of this research is to explore the integral role of accounting in organizational dynamics and decision-making processes.


Research Design and Methodology: The study employs qualitative research methodology, conducting a systematic review of the literature. The research design involves structured searches across academic databases and online repositories, utilizing predefined search terms and inclusion criteria. The primary data collection method is a systematic review of the literature, supplemented by citation chaining and scanning of reference lists to enhance the breadth and depth of the literature review.


Findings and Discussion: The findings reveal that accounting plays a multifaceted role in organizational dynamics, encompassing financial management, governance, risk management, and strategic decision-making. Transparent and reliable financial reporting serves as a foundation for stakeholders to assess organizational performance and make informed decisions. The integration of non-financial performance measures alongside financial metrics enhances the effectiveness of decision-making and strategic alignment.


Implications: The study emphasizes the importance of continuous adaptation and innovation in accounting practices for effectively navigating evolving business environments. Moreover, technological advancements, globalization, and regulatory reforms have a significant impact on accounting practices and organizational dynamics, presenting both opportunities and challenges.

Keywords

Decision-Making Qualitative Research Systematic Review Accounting Organizational Dynamics

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How to Cite
Ermawati, Y. (2023). The Integral Role of Accounting in Organizational Dynamics and Decision-Making. Advances in Applied Accounting Research, 1(3), 160–169. https://doi.org/10.60079/aaar.v1i3.169
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