Benny Hutahayan

From Compliance-Based to Collaborative Financial Governance: A Bibliometric-Systematic Review of Multi-Actor Accountability in Public Financial Management

Background Public financial management has increasingly moved beyond a narrow compliance-oriented perspective toward broader governance arrangements involving transparency, oversight, participation, digitalization, and multiple accountability actors. This study maps the developme...

How Does Digital Innovation Drive Corporate Sustainability? A Systematic Literature Review

<ns5:p>This study systematically reviews recent empirical evidence on the relationship between digital innovation and corporate sustainability. Using the Scopus database, the review identified 231 articles through the search string (“digital” OR “digital innovation” OR “digitaliz...