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RESEARCH & PUBLICATIONS

Research

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My research spans two connected areas: Digital Trust and Human-Centered Computing. At first glance, they may appear to be separate streams. In practice, they keep pulling into each other. These domains ask a simple question that is harder than it sounds: what happens to judgment, responsibility, and trust when decisions are increasingly shaped by data and algorithms? I do not approach technology as neutral infrastructure. Systems carry assumptions. They privilege some signals over others. They change how people decide, sometimes almost imperceptibly, sometimes quite dramatically. Most of my work tries to make those shifts visible, especially in settings where institutional support is uneven, and the stakes are real.

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1. Digital Trust

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This stream examines how trust is formed, stretched, and sometimes broken in digital environments, with a particular focus on financial systems and emerging markets. One line of work looks at cryptocurrencies and digital assets. The conventional assumption is that trust follows from the technology, that a well-designed system earns confidence by itself. The data tells a different story. Across cross-country studies, trust turns out to be shaped by ethical beliefs, cultural norms, and economic conditions as much as by system architecture. Design matters, but it does not settle the question (Telematics and Informatics; Pacific Asia Journal of the Association for Information Systems).

A related set of studies examines crowdlending platforms, where financial literacy behaves in counterintuitive ways. Rather than reducing risk-taking, literacy sometimes increases participation in uncertain environments. People feel more capable, not necessarily safer. This is what I describe as the paradoxical role of literacy in platform adoption: confidence and caution do not always move together (Management Decision).

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There is also work on digital fraud. In one study, I examine how cognitive shortcuts, social signals, and system design combine to make users vulnerable, even when they are aware of the risks. Fraud, in this account, is not simply a technical failure. It is a behavioral and institutional problem, one that requires responses at multiple levels simultaneously (Telematics and Informatics). Running alongside these is a strand on AI governance. This includes work on algorithmic fairness, accountability, and regulatory readiness in automated decision systems. The contexts range from accounting to central banking, including work developed specifically around Indonesia's regulatory environment and the governance challenges facing financial authorities in Southeast Asia. The underlying concern is consistent across these settings. When decisions are automated, responsibility does not disappear. It becomes harder to locate, distributed across systems, institutions, and data in ways that make accountability genuinely difficult (Accounting Horizons; Technology in Society; AI and Ethics).

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Across all of this, one point keeps returning. Trust is not a property of the technology. It is assembled, often imperfectly, through data, human judgment, institutional design, and the particular social and economic conditions in which systems are embedded. That assembly process is especially visible and consequential in emerging-market contexts where institutions are still forming and digital adoption is outpacing governance.

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2. Human-Centred Systems

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This stream asks a different but related question: when people work with digital systems, what actually happens to their judgment, their autonomy, and their capacity to act responsibly? The earlier work on data visualization started from a basic observation. The way information is presented shapes how it is understood. Small design choices, such as how a chart is structured, what comparisons are made visible, can shift decisions in ways that are difficult to trace after the fact. This is not a minor concern. In professional and organizational settings, it has direct implications for accountability (Behaviour and Information Technology; Australasian Journal of Information Systems).

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That line of thinking extends into automation. In studies of robotic process automation in accounting firms, the technical implementation is often the more tractable part. The harder questions surface afterward. Who monitors the system? Who is responsible when something goes wrong? How much discretion remains with the human, and how is that discretion exercised when the system rarely fails visibly? Deployment, it turns out, is only the beginning of the organizational challenge (International Journal of Accounting Information Systems). More recently, this stream has shifted toward generative AI in educational and professional settings. There is a tendency in public conversation to focus on efficiency — faster feedback, quicker summaries, reduced workload. That is real, but it is the less interesting half of the story. In our work, we show that AI can support deeper thinking and ethical reflection, but only when it is used with structure and deliberate intent. Left unstructured, it tends to flatten judgment rather than extend it (Thinking Skills and Creativity).

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At a broader level, this stream also includes work on how organizations, e.g., small firms, government agencies, and community settings across Southeast Asia, adopt and integrate analytics and AI into practice. The pattern that emerges is familiar but worth stating plainly. Technology alone rarely transforms anything. What makes the difference is the combination of capability, context, and practice: the organizational conditions that allow people to actually use a tool well, rather than simply possess it (Technology in Society). The thread connecting all of this is straightforward, even if the implications are not. Technology does not remove human judgment. It rearranges it, redistributing who decides, what they see, and what they are held responsible for. Understanding that rearrangement, and designing for it deliberately, is what this work is ultimately about.

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Integrative Contribution

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When these two streams are viewed together, a consistent picture emerges. Across financial systems, AI applications, and organizational processes, performance depends on more than technical sophistication. Systems need to be understood. They need to be trusted. They need to fit within the capabilities of the people using them and the institutions surrounding them. This perspective runs through my work on financial inclusion, AI-enabled auditing, and algorithmic governance. It also shapes how I think about ESG and data-driven accountability. My publications in journals such as Information & Management, Telematics and Informatics, Technology in Society, and Electronic Markets reflect this ongoing focus.

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Translational Work: Cases and Chapters

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Alongside journal articles, I develop teaching cases and book chapters to bring these ideas into practice. The cases are built around real organizations and real tensions. They are not meant to provide answers. They are meant to force decisions. For example:

  • A case on GovTech Singapore asks what effective digital transformation looks like in the public sector

  • The HesabPay case places financial inclusion in a fragile institutional setting

  • The Lazarus Group case examines cybersecurity as both a technical and geopolitical issue

  • Cases on ByteDance and Zalora explore strategy under rapid digital change

Most of these are published in the Journal of Information Technology Teaching Cases. The book chapters extend similar ideas into broader contexts, including inclusive AI, digital health, and social innovation across Asia.

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Ongoing Work

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My current projects extend these trajectories into areas where the questions are still unsettled.

  • ESG and sustainability: I examine whether ESG performance, particularly through GRI adoption, translates into long-term value rather than short-term signaling. Related work explores how firms manage competing pressures between sustainability and digital transformation, and how data systems shape what gets measured and prioritized.

  • Trust, ethics, and AI: This stream looks at how accountability is maintained in increasingly automated systems. Some studies focus on governance in contexts such as internal control and central banking. Others take a broader view, examining issues of fairness, surveillance, and responsibility in generative AI. A consistent concern is the gap between building systems and governing them.

  • Digital finance and inclusion: I continue to study how fintech reshapes behavior. Current work includes BNPL and its effects on young consumers, as well as machine learning approaches to credit scoring in crowdlending. These studies show that convenience often introduces new risks and dependencies.

  • Human-algorithmic collaboration: This work examines how AI changes professional practice. Projects include dynamic readiness models for AI adoption in accounting, as well as studies on how generative AI affects skills, judgment, and perceptions of expertise. The focus is less on replacement and more on how roles are redefined.

  • Healthcare and data governance: Ongoing studies explore AI in pharmacovigilance and the factors shaping willingness to share health data. Across both, trust remains a central issue, often outweighing purely technical considerations.

Across these projects, the direction is clear. Digital systems are advancing quickly. Understanding how they are trusted, used, and governed remains the harder problem.

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Academic Journals

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  1. Perdana, A. (2026). The Architecture of Algorithmic Fairness: Bridging the Gap Between Formal Metrics and Substantive Justice. AI and Ethics. (SJR: Q1).
  2. Perdana, A., Lee., W.E., Gao, P., & Li, B. (2026). Digital Transformation Paradoxes: Managing Resource–Capability Tensions. Journal of Computer Information Systems (SJR: Q1, ABDC: A).
  3. Perdana, A., Lee, W.E., & Quadrianto, N. (2026). Automated Decision-Making Systems: How Accountants Can Contribute Toward Ethical and Responsible Practices. Accounting Horizons (SJR:Q1, ABDC: A).
  4. Hairurahman, H., Perdana, A., Wijaya, D., & Arifin, S. (2026). From Unstructured Text to Structured Reasoning: A Hybrid Knowledge Graph for Indonesian Sentencing Analysis. Artificial Intelligence and Law (SJR:Q1).
  5. Perdana, A. & Anwar. M. (2026). Community Matters More Than Code in Digital Agriculture. Journal of Computer Information Systems (SJR: Q1, ABDC: A).
  6. Perdana, A, & Gultom, S.E. (2026). Digital Platform Dynamics: Exploring the Paradoxical Role of Financial Literacy in Crowdlending Adoption. Management Decision (SJR: Q1, ABDC: B).
  7. Gao, P. & Perdana, A. (2026). The ESG Flow–Return Paradox: Green Sentiment Boosts Inflows but Lags in Returns. Journal of Environmental Management, 398, 128385. https://doi.org/10.1016/j.jenvman.2025.128385. (SJR: Q1, ABDC: A).
  8. Perdana, A., Li, P., & Wangge, G. (2026). Algorithmic Fairness in Context: Liberty, Opportunity, and Well-Being as Ethical Anchors. AI and Ethics, 6, Article Number 112. https://doi.org/10.1007/s43681-025-00963-7. (SJR: Q1).
  9. ​Perdana, A., Bharathi, S.V.K., & Lee, W.E. (2026). From Automation to Augmentation: GenAI’s Role in Promoting Students’ Cognitive and Ethical Development. Thinking Skills and Creativity, 59, 102035. https://doi.org/10.1016/j.tsc.2025.102035. (SJR: Q1).
  10. Perdana, A., Lee, W.E., Lim, C.Y., Pan, G., & Seow, P.S. (2025). Effects of Ethics and Culture on One’s Trust in Cryptocurrencies: An Inter-Country Configurational Analysis. Telematics and Informatics, 102, 102315. https://doi.org/10.1016/j.tele.2025.102315. (SJR: Q1).
  11. ​Perdana, A., Lee, W.E., Lim, C.Y., Pan, G., & Seow, P.S. (2025). In Crypto We Trust: A Cross-National Comparison of Factors Affecting Trust in Cryptocurrencies. Pacific Asia Journal of the Association for Information Systems, 17(4), Article 3. https://doi.org/10.17705/1pais.17403. (SJR: Q1; ABDC: B; AJG/ABS: 2; JIF: 2). 
  12. Kulkarni, M.S., Bharathi, S.V.K., & Perdana, A, & Kilari, D. (2025). A Quest for Context-Specific Stock Price Prediction:  A Comparison Between Time Series, Machine Learning and Deep Learning Models. SN Computer Science, 6, Article Number 335. https://doi.org/10.1007/s42979-025-03848-y (SJR Q2).
  13. Perdana, A., Arifin, S., Quadrianto, N. (2025). Algorithmic Trust and Regulation: Governance, Ethics, and Social Impact Blueprint for Indonesia's Central Banking. Technology in Society, 81, 102838. https://doi.org/10.1016/j.techsoc.2025.102838. (SJR: Q1).
  14. Barikzai, S., Bharathi, S.V.K., Perdana, A. (2025). Digital Learning Initiatives Forging Inclusive Education in Post-Conflict Nations. Cogent Education, 12(1), 2457904. https://doi.org/10.1080/2331186X.2025.2457904. (SJR: Q2).
  15. Jutasompakorn, P., Perdana, A., and Yap, L.Y. (2025). Discerning the Key Drivers behind Cryptocurrency Transactions: Identifying the Configurational Factors. Pacific Asia Journal of the Association for Information Systems, 17(1), 5-29. https://doi.org/10.17705/1pais.17102 (SJR: Q1; ABDC: B; AJG/ABS: 2; JIF: 2).

  16. Barathi, S.V.K., Sheth, A., Perdana, A (2024). Examining Employee Perspectives to Embrace Voice Assistant Devices in the Workplace. Journal of Industrial Integration and Management. 10(4), 555-586, https://doi.org/10.1142/S242486222450012X (SJR: Q1).

  17. Perdana, A. Jiow, H.J. (2024). Crypto-Cognitive Exploitation: Integrating Cognitive, Social, and Technological Perspectives on Cryptocurrency Fraud. Telematics and Informatics, 95. 102191. https://doi.org/10.1016/j.tele.2024.102191. (SJR: Q1)

  18. Bharathi. S.V.K., Perdana, A., Vivekanand, T. S, Venkatesh V.G., Cheng, Y., & Shi, P.  (2024). From Ocean to Table: Examining the Potential of Blockchain for Responsible Sourcing and Sustainable Seafood Supply Chains. Production, Planning, and Control, 36(7), 950-969.  https://doi.org/10.1080/09537287.2024.2321291. (ABDC: A; SJR: Q1; AJG/ABS: 3).

  19. Barikzai, S., Bharathi, S.V.K., & Perdana, A. (2024). Challenges and Strategies in E-Learning Adoption in Emerging Economies: A Scoping Review. Cogent Education, 11(1), 2400415. https://doi.org/10.1080/2331186X.2024.2400415. (SJR: Q2).

  20. Perdana, A., Lee, W.E., & Chu, M.K. (2023). Prototyping and Implementing Robotic Process Automation in Accounting Firms: Benefits, Challenges and Opportunities to Audit Automation. International Journal of Accounting Information Systems, Vol 51, 100641. https://doi.org/10.1016/j.accinf.2023.100641. (ABDC: A*; SJR: Q1; AJG/ABS: 2).

  21. Perdana, A., Jutasompakorn, P., Chung, S. (2023). Shaping Crowdlending Investors’ Trust: Technology, Social and Economic Exchanges Perspectives. Electronic Markets, 33, Article 25. https://doi.org/10.1007/s12525-023-00650-7. (ABDC: A; SJR: Q1; AJG/ABS: 2).

  22. Perdana, A. & Chu, M.K. (2023). Assessing Students’ Learning during Pandemic: Responses
    to Crisis Period at Singapore’s Higher Education Institutions    . Accounting Education, 32, 523-537. https://doi.org/10.1080/09639284.2023.2202161     (SJR: Q1; ABDC: A, AJG/ABS: 2).

  23. Bharathi, S.V.K., Kulkarni, M.S., & Perdana, A. (2023). The Synergy Between Financial Technologies and Financial Inclusion: What We Know and Where We Should Be Heading? Pacific Asia Journal of the Association for Information Systems, 15(1), Article 4. https://doi.org/10.17705/1pais.15104 (SJR: Q1; ABDC: B; AJG/ABS: 2; JIF: 2).

  24. Lee, W.E., & Perdana, A. (2023). Effects of Experiential Service Learning in Improving Community Engagement Perception, Sustainability Awareness, and Data Analytics Competency. Journal of Accounting Education, 62, 100830. https://doi.org/10.1016/j.jaccedu.2023.100830. (SJR: Q1; ABDC: B, AJG/ABS: 2).

  25. Liew, A., O'Leary, D., Perdana, A., & Wang, T. (2022). Digital Transformation in Accounting and Auditing: 2021 International Conference of the Journal of Information Systems Panel Discussion. Journal of Information Systems, 36(3), 177-190. https://doi.org/10.2308/ISYS-2022-008 (SJR: Q1; ABDC: A; AJG/ABS: 1).

  26. Perdana, A., Lee, H-H., Arisandi, D., & Koh, S-K. (2022). Accelerating Data Analytics Adoption in Small and Mid-size Enterprises: A Singapore Context. Technology in Society, 69, 101966. https://doi.org/10.1016/j.techsoc.2022.101966. (SJR: Q1).

  27. Perdana, A., Lee, H-H., Koh,S-K., & Arisandi, D. (2022). Data Analytics in Small and Mid-size Enterprises: Enablers and Inhibitors for Business Value and Firm Performance. International Journal of Accounting Information Systems, 44, 100547. https://doi.org/10.1016/j.accinf.2021.100547. (ABDC: A*; SJR: Q1; AJG/ABS: 2).

  28. Perdana, A., & Mokhtar, I.A. (2022). Seniors’ Adoption of Digital Devices and Virtual Event Platforms in Singapore during Covid-19. Technology in Society. 68, 101817. https://doi.org/10.1016/j.techsoc.2021.101817. (SJR: Q1).

  29. Perdana, A., Lee, H-H., & Jutasompakorn, P. (2021). Crowdlending in Asia: Lessons from its Chequered History. Pacific Asia Journal of the Association for Information Systems, 13(4), 97-https://doi.org/130. 10.17705/1pais.13404 (SJR: Q2; ABDC: B; AJG/ABS: 2; JIF: 2).

  30. Perdana, A., Lee, W.E., & Robb, A. (2021). From Enfant Terrible to Problem-Solver? Tracing the Competing Discourse to Explain Blockchain-Related Technologies’ Diffusion. Telematics and Informatics, 63, 101662. https://doi.org/10.1016/j.tele.2021.101662. (SJR: Q1)

  31. Perdana, A., Robb, A., Balachandran, V., & Rohde, F. (2021). Distributed Ledger Technology (DLT): Its Evolutionary Path and the Road Ahead. Information & Management, 58, 103316. https://doi.org/10.1016/j.im.2020.103316.  (SJR: Q1; ABDC: A*; AJG/ABS: 3).

  32. Perdana, A., Robb, A., & Rohde, F. (2019). Interactive Data and Information Visualization: Unpacking its Characteristics and Influencing Aspects on Decision-making. Pacific Asia Journal of the Association for Information Systems, 11(4), 1-30. https://doi.org/10.17705/1pais.11404. (SJR: Q1; ABDC: B; AJG/ABS: 2; JIF: 2).

  33. Perdana, A., Robb, A., & Rohde, F. (2019). Textual and Contextual Analysis of Professionals’ Discourses on XBRL Data and Information Quality. International Journal of Accounting and Information Management, 27(3), 492-511. https://doi.org/10.1108/IJAIM-01-2018-0003. (SJR: Q1; ABDC: B; AJG/ABS: 2).

  34. Perdana, A., Robb, A., & Rohde, F. (2019). Interactive Data Visualization for Accounting Information: A Three-Fit Perspective. Behaviour & Information Technology, 38(1), 85-100. https://doi.org/10.1080/0144929X.2018.1514424.  (SJR: Q1; ABDC: A; AJG/ABS: 2).

  35. Perdana, A., Robb, A., Rohde, F., & Birt, J. (2018). Standard Business Reporting Adoption in Australia – Critically Acclaimed, Box Office Flops: Constructivist and Ecological Rationalities in Information Systems Adoption. Australasian Journal of Information Systems, 22. https://doi.org/10.3127/ajis.v22i0.1680.  (SJR: Q1; ABDC: A; AJG/ABS: 1).

  36. Perdana, A., Robb, A., & Rohde, F. (2018). Does Visualization Matter? The Role of Interactive Data Visualization to Make Sense of Information. Australasian Journal of Information Systems, 22. https://doi.org/10.3127/ajis.v22i0.1681 (SJR: Q1; ABDC: A; AJG/ABS: 1).

  37. Perdana, A., Robb, A., & Rohde, F. (2015). XBRL Diffusion in Social Media: Discourses and Community Learning. Journal of Information Systems, 29(2): 71-106. https://doi.org/10.2308/isys-50996. (SJR: Q1; ABDC: A; AJG/ABS: 1).

  38. Perdana, A., Robb, A., & Rohde, F. (2015). An Integrative Review and Synthesis of XBRL Research in Academic Journals. Journal of Information Systems, 29(1): 115-153. https://doi.org/10.2308/isys-50884.  (SJR: Q1; ABDC: A; AJG/ABS: 1).

  39. Perdana, A., Robb, A., & Rohde, F (2014). Experimental Research and Multivariate Analysis of Variance (MANOVA) in Information Systems Research - A Meta Review. International Journal of Business Information Systems, 16 (3): 247 - 270. https://doi.org/10.1504/IJBIS.2014.063767. (SJR: Q3; ABDC: C; AJG/ABS: 1).

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Business/Teaching Cases Publications

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  1. Perdana, A., Deppeler, A., Karim, R., Bharathi, S.V.K., & Wijesooriya, C. (Forthcoming). Digital Financial Inclusion: Profitable Models from Africa, Asia and the Pacific. Journal of Information Technology Teaching Cases. https://doi.org/10.1177/20438869251395749. (SJR: Q2: AJG/ABS: 1).

  2. Perdana, A., Chu, M.K. (Forthcoming). Environmental Sustainability Meets Digital Transformation: Dilemmas and New Directions. Journal of Information Technology Teaching Cases. https://doi.org/10.1177/20438869251383100. (SJR: Q2: AJG/ABS: 1).

  3. Perdana, A., & Mokhtar, I. A. (Forthcoming).  Digital Transformation in Government: Lessons from GovTech Singapore’s Strategy. Journal of Information Technology Teaching Cases. https://doi.org/10.1177/20438869251362871. (SJR: Q2: AJG/ABS: 1).

  4. Bharathi, S.V.K., Perdana, A. Barikzai, S., (Forthcoming).  Digital Innovation at the Intersection of Humanitarian Aid and Financial Inclusion: HesabPay's Journey in Afghanistan. Journal of Information Technology Teaching Cases. https://doi.org/10.1177/20438869251325867. (SJR: Q2: AJG/ABS: 1).

  5. Surbakti, F.P.S., Perdana, A., Indulska, M., Liono, J., Arief, I.B. (Forthcoming). From Data to Decisions: Leveraging AI to Enhance Online Travel Agency Operations. Journal of Information Technology Teaching Cases. https://doi.org/10.1177/20438869241279130. (SJR: Q2: AJG/ABS: 1).

  6. Perdana, A., Aminanto, M.E., Anggorojati, B. (2026). Hack, Heist, and Havoc: The Lazarus Group’s Triple Threat to Global Cybersecurity. Journal of Information Technology Teaching Cases, 16(1), https://doi.org/10.1177/20438869241303941. (SJR: Q2: AJG/ABS: 1).

  7. Perdana, A., & Bharathi, S.V.K. (2026). ByteDance's Global Rise: An Exemplar of Strategic Adaptability and Digital Innovation in a Global Context. Journal of Information Technology Teaching Cases, 16(1), https://doi.org/10.1177/20438869231211598. (SJR: Q2: AJG/ABS: 1).

  8. Januarita, R. Alamsyah, I.F., & Perdana, A., (2025). Guardians of Data: TruMe Life’s Continuous Quest for Data Protection. Journal of Information Technology Teaching Cases, 15(2). https://doi.org/10.1177/20438869241242141. (SJR: Q2: AJG/ABS: 1).

  9. Loh, C.M., Perdana, A., & Lee, K.H. (2025). From Hot Pot to High Tech: Haidilao’s Transformation through Digital Technologies for Sustainable Business in the Restaurant Industry. Journal of Information Technology Teaching Cases, 15(2). https://doi.org/10.1177/20438869241240494. (SJR: Q2: AJG/ABS: 1).

  10. Perdana, A., Jutasompakorn, P., Carrol, C., & Lim, J. (2025). The Human Touch In A Digital Era: Culture, Technology and Capabilities At Precursor Assurance. Journal of Information Technology Teaching Cases, 15(1). https://doi.org/10.1177/20438869231213989 (SJR: Q2: AJG/ABS: 1).

  11. Perdana, A., & Mokhtar, I.A. (2023). Leveraging Digital Technologies for IT-Enabled Healthcare
    Transformation at SingHealth    . Journal of Information Technology Teaching Cases, 13(1), 97–103. https://doi.org/10.1177/20438869221091582. (SJR: Q2: AJG/ABS: 1).

  12. Jutasompakorn, P., Perdana, A., & Balachandran, V. (2023). Enhancing Decision Making with Machine Learning: The case of Aurora Crowdlending Platform. Journal of Information Technology Teaching Cases, 13(1), 58–66. https://doi.org/10.1177/20438869211060847. (SJR: Q2: AJG/ABS: 1).

  13. Perdana, A. & Wang, T. (2023). Harnessing Data and Embracing Digital Strategy at Zalora. Journal of Emerging Technologies in Accounting, 20(1),111–123. https://doi.org/10.2308/JETA-2022-013. (ABDC: B; SJR: Q2).

  14. Perdana, A., & Arisandi, D. (2022). Automation at Truveil: Business Process Understanding and Analysis in RPA Implementation. Journal of Emerging Technologies in Accounting, 19(2), 141-154. https://doi.org/10.2308/JETA-2021-025. (ABDC: B; SJR: Q2).

  15. Perdana, A., & Tan, A. (2022). Performing Business Risk Assessment with Real-World Dataset and Data Visualisation. Journal of Information Technology Teaching Cases, 12(1), 96-101. https://doi.org/10.1177/2043886921993128. (SJR: Q2: AJG/ABS: 1).

  16. Lim, C.Y, Perdana, A., & Wong, S.R. (2021). Pursuing Effectiveness and Efficiency: Data Model for Workforce Scheduling at Alvarino. Journal of Information Technology Teaching Cases, 11(1), 14-19. https://doi.org/10.1177/2043886920935903. (SJR: Q2: AJG/ABS: 1).

  17. Perdana, A., Gaffoor. J., & Lee, H.H. (2020). Getting Data Analytics on Board at the Cage. Journal of Information Technology Teaching Cases, 10 (1), 29-34. https://doi.org/10.1177/2043886919899407. (SJR: Q2: AJG/ABS: 1).

  18. Wee, T., Perdana, A., Remy, D. (2019). Data Analytics Dilemma at Alpen Hotel. Journal of Information Technology Teaching Cases, 9(2), 58-63. https://doi.org/10.1177/2043886919870543. (SJR: Q2: AJG/ABS: 1).

Practitioner Journals

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  1. Li, P. Morita-Jaeger, Ruiz, J.M., Perdana, A., Arifin, S. (2024). The UK’s data governance regime and the (challenging) data partnership with Indonesia, CITP Briefing Paper 15​, July 29, 2024.

  2. Perdana, A., & Lee, W.E. (2022). AI and Digital Discrimination. Strategic Finance, December

  3. Perdana, A., & Yong, K. (2021). Intelligent Automation. ISCA Journal, May, 39-41.

  4. Koh, S-K., Perdana, A., Arisandi, D., & Lee, H.H. (2020). Data Analytics Adoption Among Singapore SMEs. ISCA Journal, November, 18-22.

Books & Book Chapter

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  1. Perdana, A., Li, P., Tsang, C-Y., Bharathi. S., V., Karim, R. (Forthcoming). Algorithmic Trust and Governance in Asia. CRC Press.

  2. Mokthtar, I.A., Perdana, A. Arief, S., & Cao, J. (Forthcoming). Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  3. Perdana, A., Bharathi, S.V.K., Karim, R., Arifin, S., & Srivastava, A. (2026). Digital Strategy
    and Governance in Transformative Technologies    . CRC Press.

  4. Surbakti, F.P.S. & Perdana, A. (2025). Peluang dan Tantangan Penggunaan No-Code AI. in Lukas et al. Menyelami Dunia Kecerdasan Artifisial: Eksplorasi Berbagai Perspektif. Atma Jaya Press.

  5. Perdana, A., & Wang, T. Editors. (2024). Digital Transformation in Accounting and Auditing
    Navigating Technological Advances for the Future    . Palgrave MacMillan.

  6. Koh, S.K., Lee, H.H., & Perdana, A. (2023). Data Analytics in an Undergraduate Accountancy Programme: The Spaced Retrieval Method. In Handbook of Big Data and Analytics in Accounting and Auditing, Tarek Rana, Alan Lowe and Jan Svanberg (Eds). Springer.

  7. Perdana, A. (2021). Automasi Proses Robotik: Konsep dan Aplikasi di Akuntansi. Google Play Book.

  8. Perdana, A. (2020). Data Analytics: Keterampilan Teknis Akuntan dan Auditor di Era Digital. Malang, Indonesia: Madza Media.

Peer-reviewed Conferences/Workshops

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  1. Lee., W.E., Perdana, A., Chu, M.K. (2026). Integrating Digital Transformation with Environmental Sustainability: A Look at Digital Accountability in the Publishing Industry. American Accounting Association Annual Meeting 2025. Las Vegas, USA.

  2. Kakar, A., & Perdana, A. (2026). Why Do Asian Banks Still Hesitate on Green Finance? Taxonomy Fragmentation Meets Data-Driven Evidence. MSM and Nanjing University Academic Conference on Green Economy: Sustainable Solutions for Business, Management, and Economics.

  3. Perdana, A., Lee., W.E., Gao, P., & Li, B. (2025). The REACT Approach to Digital Transformation: A Cross-Sector Analysis of Resource and Capability Integration. American Accounting Association Annual Meeting 2025. Chicago, USA.

  4. Perdana, A., Chu, M.K.& Lee, W.E. (2025). Dynamic Organizational Readiness for AI Adoption in Accounting Firms: A Proposed SYNC-AI Model. American Accounting Association Annual Meeting 2025. Chicago, USA.

  5. Tan, J., & Perdana, A. (2024). Using Alteryx to Decode General Ledger For Forensic Accounting Analysis. American Accounting Association (AAA) Intensive Data Analytics Summer Workshop IV, Orlando, Florida, United States of America.

  6. Lee, W.E., & Perdana. A. (2023). Effects of Experiential Service Learning on Community Engagement Perception, Sustainability Awareness, and Data Analytics Competency. American Accounting Association Annual Meeting 2023 -Poster Session. Denver, Colorado, USA.

  7. Perdana, A., Lee, W.E., & Quadrianto, N. (2023). Promoting Ethical and Responsible AI Practices in Accounting. American Accounting Association Annual Meeting 2023 -Poster Session. Denver, Colorado, USA.

  8. Jutasompakorn, P., Perdana, A., & Chung, S. (2022). Trust in Crowdlending: Do Lenders Value Profit, Safety or Platform Quality? International Symposium on Accounting Information Systems, Melbourne, Australia.

  9. Lee, W. E., Perdana, A., & Robb, A. (2019). From Enfant Terrible to Problem-Solver? Tracing the Competing Discourse to Explain Blockchain-Related Technologies’ Diffusion. In 11th Annual Pre-ICIS Workshop on Accounting Information Systems, Munich, Germany.

  10. Perdana, A., Koh, S.K., & Lee, H.H. (2019). Equipping Accountancy Students with Data Analytics Competencies. Conference on Teaching and Learning in Accounting (CTLA), American Accounting Association (AAA) Annual Meeting, San Fransisco, United States of America.

  11. Perdana, A., Jutasompakorn, P., & Tan, J. (2019). Embedding Machine Learning Topics into Focus Areas Modules for Accountancy Students. American Accounting Association (AAA) Intensive Data Analytics Summer Workshop II, Orlando, Florida, United States of America.

  12. Perdana, A., Koh, S.K. (2019). Equipping Graduate Accountancy Students with Data Analytics Competencies an Integrated Approach. The Asian Conference on Education & International Development, Tokyo, Japan.

  13. Perdana, A., Gaffoor. J., & Lee, H.H. (2018). Getting Data Analytics on Board: Data Analytics Challenges in a Sports Facilities Rental Company. RMIT Accounting Educators Conference, Melbourne, Australia.

  14. Perdana, A., Lim, C.Y., & Wong, S.R. (2018). Visualizing a Scheduling System and Its Data Requirements in an Accountancy and Business Advisory Firm. RMIT Accounting Educators Conference, Melbourne, Australia.

  15. Perdana, A., & Tan, J. (2018) Teaching Visual Analytics in the Accountancy Programme: Contextualizing the Real-world Dataset. American Accounting Association (AAA) Intensive Data Analytics Summer Workshop I, Orlando, Florida, United States of America.

  16. Trieu, V-H., Cockroft, S., & Perdana, A. (2018). Decision-making Performance in Big Data Era: The Role of Actual Business Intelligence System Use and Affecting External Constraints - Research in Progress. European Conference in Information Systems, Portsmouth, United Kingdom.

  17. Perdana, A., Robb, A., Balachandran, V., & Rohde, F. (2017). Distributed Ledger Technology (DLT): Its Evolutionary Path and the Road Ahead. In 9th Annual Pre-ICIS Workshop on Accounting Information Systems, Seoul, South Korea.

  18. Robb, A., Perdana, A., Rohde, F., & Birt, J. (2016). Constructivist and Ecological Rationalities in IS Adoption. In 8th Annual Pre-ICIS Workshop on Accounting Information Systems, Dublin, Ireland.

  19. Perdana, A., Robb, A., Rohde, F., & Birt, J. (2016). Blockchain, Forensic Accounting, and Research Opportunities. In 4th Forensic Accounting Teaching and Research Symposium, Gold Coast, Australia.

  20. Perdana, A., Robb, A., & Rohde, F. (2014). A Model of Judgment and Decision Making with Interactive Data Visualization.  In 6th Annual Pre-ICIS Workshop on Accounting Information Systems, Auckland, New Zealand.

  21. Perdana, A., Robb, A., & Rohde, F.H. (2013) Identifying XBRL’s Data Information Quality Dimensions Using Text Mining and Topic Analysis. In 29th- World Continuous Auditing and Reporting Symposium, November 21-22, 2013, Brisbane, Australia.

  22. Perdana, A., Robb, A., & Rohde, F. (2013). Non-Professional Investors: Impact of XBRL on Perceptions and Performance – Research in Progress. In 5th Annual Pre-ICIS Workshop on Accounting Information Systems, Milan, Italy.

  23. Perdana, A. (2013). The Impact of Data Information Quality of XBRL-based Financial Statements on Nonprofessional Investors’ Decision Making. In Pacific Asia Conference on Information Systems- Doctoral Consortium, Jeju Island, South Korea.

  24. Perdana, A. (2011). EXtensible Business Reporting Language (XBRL): Implication on Financial Reporting Paradigm and Supply Chain, A-14 - A-20. In Proceedings of the National Seminar on Application of Information Technology, Yogyakarta, Indonesia.

  25. Perdana, A., & Achjari, D. (2011). Informational Cascades, Type of Technology and Adoption of E-Commerce: An Experimental Study. In the 2nd International Research Symposium in Service Management, Yogyakarta, Indonesia.

​​Upcoming Book Projects

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  1. Perdana, A., Karim, R., Bharathi., S,V.K., Li, P., Tsang, C-Y. Algorithmic Trust and Governance in Asia.

  2. Mokhtar, I.A., Perdana, A., Arief, S. Digital and Tech-enabled Social Innovation in Asia: Opportunities, challenges and strategies.

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© 2025 by Arif Perdana

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