The Sustainable Management, Business, and Accounting Research Cluster roadmap serves as a strategic framework for advancing interdisciplinary research and innovation in Sustainable Management, Business, and Accounting over the 2026–2030 period. It is designed to guide the cluster’s contributions in digital business transformation, governance and accountability, sustainable markets and stakeholder engagement, and green business innovation. Ultimately, the roadmap aims to foster sustainable and resilient business performance while generating academic, practical, and policy impacts.
Roadmap
| Tahun | Tahap Roadmap | Fokus Riset Utama | Arah Penelitian | Luaran yang Diharapkan |
|---|---|---|---|---|
| 2026 | Mapping & Foundation | Pemetaan kondisi, isu, determinan, dan praktik digitalisasi, governance, stakeholder, serta sustainability |
Digital accounting maturity; fintech/P2P lending risk & governance; sustainability reporting; digital consumer behavior; stakeholder engagement; green entrepreneurship; renewable energy dan circular business |
Baseline study, systematic review, mapping, taxonomy, conceptual framework |
| 2027 | Model Development & Validation | Pengembangan dan pengujian model pada masing-masing pilar | Digital transformation model; fintech soundness/governance model; sustainability accounting & accountability model; green consumer/stakeholder model; sustainable business model |
Model konseptual, instrumen pengukuran, empirical model, validated framework |
| 2028 | Integration & Advanced Analytics | Integrasi digitalisasi, governance, stakeholder, sustainability, dan analytics | AI/business analytics untuk accounting & fintech; ESG/sustainability analytics; integrated governance-risk models; digital-green marketing analytics; circular economy analytics |
Integrated framework, predictive models, decision-support models, analytics tools |
| 2029 | Implementation & Intervention | Implementasi model pada organisasi, UMKM, platform digital, fintech, dan green business |
Responsible fintech implementation; digital governance; sustainability reporting implementation; stakeholder/consumer interventions; green business transformation |
Pilot project, implementation model, prototype/tool, business recommendations |
| 2030 | Impact, Scaling & Policy | Pengukuran dampak, scaling, institutionalization, dan rekomendasi kebijakan |
Sustainable and resilient performance; responsible digital ecosystem; financial inclusion; ESG accountability; scaling circular economy; sustainable business policy |
Impact assessment, policy brief, scalable model, industry guidelines, commercialization/social impact |