A DECADE OF ACCOUNTANT ROLE IN GOOD CORPORATE GOVERNANCE (GCG) RESEARCHES IN INDONESIA
Last modified: 2020-12-17
Abstract
Good Corporate Governance (GCG) is a mandatory requirement in today's corporate world by every stakeholder group. Failure of giant corporate groups in the last two-three decades strengthens the demand further. And surprisingly, in some of such failures, accounting as a discipline is held liable. There are some reasons for confliction among different stakeholder groups that give rises to the crises in bad corporate governance like agency problems, tunneling, power (ego) crisis, goal congruence crisis, national policy crisis, non-compliance, demand - supply mismanagement etc and also devises some ways of getting rid of it by the accountants. Accountants are one of the professions directly involved in managing a company who have two types of responsibilities, namely internal (management accountants and internal auditors) and external (auditors). These auditors or accountants have ambiguous responsibilities. On the one hand they must trust and work for the company that pays them, on the other hand they must pay attention to the interests of investors who ask for their audit opinions. The purpose of this research is to describe the development of accountant roles in GCG in Indonesia including the observed variables, between-variable relationships, employed method research, and units of analysis used in order to transfer data to be more meaningful, indicate the potential research field in accountant role in GCG. This study uses a descriptive modeling method and mapping framework of Luft and Shields (2003) in order to map the findings of accountant role in GCG articles published in Google Scholar during 10 consecutive years. Due to a substantial number of inconclusive and conflicting results, a meta-analysis is needed to find the best predictor of accountant role in GCG. Meta-analysis is a systematic approach in identifying, appraising, synthesizing and (if appropriate) combining the results of relevant studies to arrive at conclusions about a body of research (Wild 2002).