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Ayyadurai, Rajeswaran, Praseptiawan, Mugi, Maamra, Oum Elhana, K, Soundarraj, Kanimozhi, R.. (1405). Sustainable Financial Governance: A Data-Centric Framework Linking Accounting Integrity, Audit Assurance and Tax Compliance. , (), -. doi: 10.22059/ijms.2026.406663.678251
Rajeswaran Ayyadurai; Mugi Praseptiawan; Oum Elhana Maamra; Soundarraj K; R. Kanimozhi. "Sustainable Financial Governance: A Data-Centric Framework Linking Accounting Integrity, Audit Assurance and Tax Compliance". , , , 1405, -. doi: 10.22059/ijms.2026.406663.678251
Ayyadurai, Rajeswaran, Praseptiawan, Mugi, Maamra, Oum Elhana, K, Soundarraj, Kanimozhi, R.. (1405). 'Sustainable Financial Governance: A Data-Centric Framework Linking Accounting Integrity, Audit Assurance and Tax Compliance', , (), pp. -. doi: 10.22059/ijms.2026.406663.678251
Ayyadurai, Rajeswaran, Praseptiawan, Mugi, Maamra, Oum Elhana, K, Soundarraj, Kanimozhi, R.. Sustainable Financial Governance: A Data-Centric Framework Linking Accounting Integrity, Audit Assurance and Tax Compliance. , 1405; (): -. doi: 10.22059/ijms.2026.406663.678251

Sustainable Financial Governance: A Data-Centric Framework Linking Accounting Integrity, Audit Assurance and Tax Compliance

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 12 خرداد 1405
نوع مقاله: SI: DGDQBP-2026
شناسه دیجیتال (DOI): 10.22059/ijms.2026.406663.678251
نویسندگان
Rajeswaran Ayyadurai* 1؛ Mugi Praseptiawan2؛ Oum Elhana Maamra3؛ Soundarraj K4؛ R. Kanimozhi5
1IL Health & Beauty Natural Oils Co Inc, California, USA
2Informatic, Institut Teknologi sumatera, Indonesia
3University of El Oued
4Sri Ramakrishna Mission Vidyalaya College of Arts and Science
5A.V.C. College of Engineering
چکیده
This study presents a Data-Centric Sustainable Financial Governance (SFG) Framework that integrates accounting integrity, audit assurance, tax compliance, and ESG principles. Conventional governance mechanisms often operate independently, resulting in fragmented management of financial information, limited transparency, and inconsistent regulatory application. To address these gaps, the proposed framework leverages Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships between Data-Centric Accounting Systems (DAS), Audit Assurance (AA), Tax Compliance Modules (TCM), and ESG integration (ESG) as predictors of SFG. A sample of 220 finance professionals from various industries was analyzed. Empirical results indicate that DAS (β=0.284, p<0.001), AA (β=0.325, p<0.001), TCM (β=0.241, p<0.001), and ESG (β=0.198, p<0.001) positively influence SFG, although the model’s explanatory power was limited (R²=0.874). These findings support the theoretical alignment between digital data integration and sustainable governance while highlighting the need for enhanced construct reliability and contextual flexibility. This research is novel in combining conventional financial functions and ESG-driven data analytics within a single empirically validated model. The hybrid framework identifies performance and data integrity gaps across audit and tax systems, promoting scalability, transparency. The study provides a robust, data-driven foundation for policymakers and financial institutions to advance effective, ethical, and sustainability-oriented financial management practices.
کلیدواژه‌ها
Sustainable Financial Governance؛ Audit Assurance؛ Tax Compliance؛ ESG Integration؛ PLS-SEM
آمار
تعداد مشاهده مقاله: 19





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