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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 looks at how trust is formed, stretched, and sometimes broken in digital environments, particularly in finance. One line of work examines cryptocurrencies and digital assets. The usual story is that trust comes from the technology itself. The data tells a different story. In cross-country studies, trust is shaped by a mix of ethical beliefs, cultural norms, and economic conditions, rather than by system design alone (for example, see work published in Telematics and Informatics and the Pacific Asia Journal of the Association for Information Systems). Another set of studies looks at crowdlending platforms. Here, financial literacy behaves in unexpected ways. It does not always reduce risk. In some cases, it increases participation in uncertain environments. People feel more confident, not necessarily safer. This creates a tension that I describe as the paradoxical role of literacy in platform adoption (see my work in Management Decision).
 

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 is not just a technical failure. It is a behavioral and institutional problem as well (published in Telematics and Informatics). Running alongside these is a strand on AI governance. This includes work on fairness, accountability, and regulatory readiness in automated decision systems. The contexts vary, from accounting to central banking, but the underlying issue is consistent. When decisions are automated, responsibility does not disappear. It becomes harder to locate (see Accounting Horizons, Technology in Society, and AI and Ethics). Across these studies, one point keeps returning. Trust is not built into the system. It is assembled, often imperfectly, through data, human judgment, and institutional design.

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2. Human-Centred Computing

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The second stream focuses on how people actually work with these systems. My earlier work on data visualization started from a basic observation. The way information is presented shapes how it is understood. Small design choices can shift decisions in meaningful ways (see Behavior & Information Technology). That line of thinking extends into automation. In studies of robotic process automation in accounting, the technical part is often the easier piece. The harder part is organizational. Who checks the system? Who is accountable when something goes wrong? How much discretion is left to humans? These questions tend to surface only after deployment (published in the International Journal of Accounting Information Systems).

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More recently, I have looked at Generative AI in education. There is a tendency to focus on efficiency. Faster feedback, quicker summaries. That is useful, but incomplete. In our work, we show that AI can support deeper thinking and ethical reflection, but only when used with structure and intent (see Thinking Skills and Creativity). At a broader level, I also study how organizations adopt and integrate analytics and AI. This includes small firms, government agencies, and community settings. The pattern is familiar. Technology alone rarely transforms anything. It is the combination of capability, context, and practice that makes the difference (for example, my work in Technology in Society). A simple way to put it is this. Technology does not remove human judgment. It rearranges it. Sometimes in ways we do not fully anticipate.

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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 (Q1 Journals: 32 publications; ABDC Rank A: 14 publications); 85% of Publications excluding teaching case are Q1.

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  1. 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).
  2. 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).
  3. 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).
  4. Perdana, A. & Anwar. M. (2026). Community Matters More Than Code in Digital Agriculture. Journal of Computer Information Systems (SJR: Q1, ABDC: A).
  5. 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).
  6. 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).
  7. 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).
  8. ​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).
  9. 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).
  10. ​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). 
  11. 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).
  12. 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).
  13. 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).
  14. 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).

  15. 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).

  16. 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)

  17. 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).

  18. 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).

  19. 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).

  20. 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).

  21. 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).

  22. 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).

  23. 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).

  24. 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).

  25. 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).

  26. 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).

  27. 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).

  28. 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).

  29. 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)

  30. 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).

  31. 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).

  32. 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).

  33. 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).

  34. 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).

  35. 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).

  36. 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).

  37. 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).

  38. 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. Jutasompakorn, P., & Perdana, A. (2021). Crowdlending and Credit Models. Asia-Pacific Research Exchange, June 2021.

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

  5. 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. Kakar, A., & Perdana, A. (Forthcoming). Regulating Trust: Responsible AI Pathways for Asian Financial Services. In Perdana et al. Algorithmic Trust and Governance in Asia. CRC Press.

  2. Prasetyo, E.H., & Perdana, A. (Forthcoming). Platformisation, Institutional Reconfiguration, and Governed Precarity in Indonesian Ride-Hailing. In Perdana et al. Algorithmic Trust and Governance in Asia. CRC Press.

  3. Perdana, A. & Prasetyo, E.H. (Forthcoming). Algorithmic Hierarchies: Gender, Caste, and Platform Labour in Asia.  In Perdana et al. Algorithmic Trust and Governance in Asia. CRC Press.

  4. Kakar, A., Perdana, A. (Forthcoming). Green Finance, Algorithmic Transparency, and ESG Accountability. In Perdana et al. Algorithmic Trust and Governance in Asia. CRC Press.

  5. Perdana, A., & Deppeler, A. (Forthcoming).Human-Centric Algorithmic Trust in Asian FinTech Bridging Crypto Ethics and CBDC Governance. In Perdana et al. Algorithmic Trust and Governance in Asia. CRC Press.

  6. Perdana, A., Li, P., Tsang, C-Y., Bharathi. S., V., Karim, R. (Forthcoming). Control or Calibration? Algorithmic Governance, Trust, and the Asian Futures. In Perdana et al. Algorithmic Trust and Governance in Asia.CRC Press.

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

  8. Wijesooriya, C., & Perdana, A. (Forthcoming). Designing Inclusive EdTech Ecosystems in Resource-Constrained Communities. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  9. Januarita, R. Perdana, A., Mokhtar, I.A. (Forthcoming). A Legal Systems Approach to Community Data Governance in Asian Digital Social Innovation. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  10. Perdana, A. & Mokhtar, I.A. (Forthcoming). Orchestrating Digital Symbiotic Communities: How Asian Universities Build Scalable Social Innovation with Industry. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  11. Valindria, V., Wangge, G., & Perdana, A. (Forthcoming). Digital Health Platforms as Agents of Social Innovation in Indonesia. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  12. Kakar, A., & Perdana, A. (Forthcoming). Financial Architectures for Scaling Digital Social Innovation in Asia. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  13. Perdana, A. Arief, S., & Cao, J. (Forthcoming). Measuring What Matters: Data, Impact Accounting, and Digital Platforms for Scaling Social Innovation. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  14. Bharathi, S.V.K. & Perdana, A. (Forthcoming). Tech-Enabled Social Innovation in Indian Agriculture: Multi-Stakeholder Partnerships in the Pradhan Mantri Fasal Bima Yojan. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

  15. Bharathi, S.V.K. & Perdana, A., Shukla, K., Ali, H., & Philip, B.T. (Forthcoming). University-Enabled Digital Health Innovation: BeAble Health’s Approach to Rehabilitation Equity in India. In Mokhtar et al. Digital and Tech-Enabled Social Innovation in Asia: Opportunities, Challenges, and Strategies. CRC Press.

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

  17. Barikzai, S., Bharathi, S.V.K., & Perdana, A. (2026). E-Learning as a Pathway to Equity and Inclusion in Afghanistan. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

  18. Perdana, A., & Karim, R. (2026). Inclusive AI: Mitigating Algorithmic Discrimination for a Fairer Society. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

  19. Perdana, A., & Karim, R. (2026). Technology, Trust, and Transformation: bKash’s Role in Inclusive Finance and Women’s Empowerment. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

  20. Perdana, A., Jutasompakorn, P., & Kang, W. (2026).Technology as an Equalizer in Kasikornbank's Inclusive Banking Strategy. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

  21. Perdana, A., & Bharathi, S.V.K. (2026). Healthcare Equity Through Technology: The eSanjeevani Journey. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

  22. Perdana, A., Bharathi, S.V.K., Permanasari, E. & Patil, K. (2026). The Safety Algorithm: How Safetipin Translates Women’s Experiences into Urban Policy. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

  23. Perdana, A., and Puspita, S. (2026). Augmenting Humanity Through Strategic Artificial Intelligence Applications in DEIB. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

  24. Perdana, A. (2026). Operationalizing Diversity, Equity, Inclusion and Belonging in the Foundations of Digital Infrastructure. In Perdana et al. Inclusive Futures: Lessons from Emerging Contexts on Building Equitable Digital Systems. CRC Press.

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

  26. 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.

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

  28. Perdana, A., & Tan, S. (2024)  Harnessing Technologies and Data to Accelerate and Operationalize Environmental, Social and Governance (ESG) Initiatives. In Perdana. A., & Wang, D. Digital Transformation in Accounting and AuditingNavigating Technological Advances for the Future, Palgrave MacMillan.

  29. Perdana, A., Wang, D & Arifin, S. (2024). Artificial Intelligence in Accounting: Ethical Challenges and Legal Perspectives. In Perdana. A., & Wang, D. Digital Transformation in Accounting and AuditingNavigating Technological Advances for the Future, Palgrave MacMillan.

  30. 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.

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

  32. 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.

Non Peer-reviewed Conferences

 

  1. Wijesooriya, C., Rohde, F., Heales, J., Perdana, A., & Clutterbuck, P. (2018). Organizational Learning Systems for Sustainability. In Applied Learning: Perspectives, Pedagogy and Practice, Singapore.

  2. Perdana, A., Robb, A., & Rohde, F. (2016). Current XBRL State and Future Research Agenda. Data Amplified: The Future of Business Reporting, Singapore.

  3. Perdana, A., Robb, A., & Rohde, F (2015). Decision Making with Interactive Data and Information Visualization: A Conceptual Model. In Business Information Systems Cluster Conference, UQ Business School. Brisbane, Australia.

  4. Perdana, A. (2014) Interactive Data Visualizations: An Experimental Study of Nonprofessional Investors' Perceptions and Decision Outcomes. In 2014 UQBS Research Students' Colloquium. Brisbane, Australia.

Manuscripts Under Reviews

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  1. Bharathi, S.V.K., Perdana. A., & Dashora, C. Reconfiguring Digital Inclusion: A Multi-Pathway Analysis of Fintech Usage Intensity Among the Underserved. Revised and Resubmit.

  2. Goh, C., Chu, M.K., Pan, G., & Lee, W.E., Perdana, A. Adapting to the AI Age: Skills and Ethics for Future Accountants in a Generative AI World. Revised and Resubmit.

  3. Perdana, A. The Architecture of Algorithmic Fairness: Bridging the Gap Between Formal Metrics and Substantive Justice. Revised and Resubmit.

  4. Perdana, A. Hearts and Algorithms: The Human Side of Financial Technology in India. Submitted to a journal. Revised and Resubmit.

  5. Lee, W.E., & Perdana, A., & Gao, P. Examining the ESG performance and Longevity Merits of Adopting Global Reporting Initiative. Submitted to a journal.

  6. Kusnadi, G., Wangge, G., & Perdana., A. Bridging Pharmacovigilance Gaps in Asia-Pacific Through Artificial Intelligence: A Systematic Review. Submitted to a journal.

  7. Perdana, A., & Saputra, M.R. Enhancing Crowdlending Credit Scoring: A Machine Learning Approach Integrating Multiple Psychological Frameworks. Submitted to a journal.

  8. Jutasompakorn, P. & Perdana, A. Digital Temptation: How BNPL Services Reshape Young Consumers’ Financial Behavior. Submitted to a journal.

  9. Perdana, A., Lee, W.E., & Chu, M.K. Dynamic Organizational Readiness for AI Adoption in Accounting Firms: A Proposed SYNC-AI Model. Submitted to a journal.

  10. Bharathi, S.V.K, Perdana, A. & Koshy, D.A., Digital Work Motivation Model: A Dual-Theory Framework for Understanding Gig Work Motivation and Sustainability. Submitted to a journal.

  11. Perdana, A. & Bharathi, S.V.K. Algorithmic Panopticon: How Generative AI Reconfigures Power, Surveillance, and Epistemic Justice in Higher Education. Submitted to a journal.

  12. Perdana, A., Bharathi, S,V.K., Lee, W.E., & Wijesooriya, C. Beyond Accept or Reject: Student Construction of Epistemic Competence Boundaries in AI Assessment. Submitted to a journal.

  13. Perdana, A. Constraint as System: A Cybernetic Model of Financial Inclusion and Adaptive Innovation in Emerging Markets. Submitted to a journal.

  14. Lee, W.E., Perdana, A. Artificial Intelligence as a Catalyst for Ethical Development in Accounting: An AI-Enhanced Accounting Ethics Framework. Submitted to a journal.

  15. ​Susanto, L., Wijaya, D., & Perdana. A. Balancing Fairness and Accuracy in Hate Speech Detection through Demographic Contextualization. Submitted to a journal.

  16. Perdana, A., Li, P., Bharathi, S.V.K., Wijesooriya, C. Algorithmic Karma: Reimagining Accountability through Asian Philosophy. Submitted to a journal.

  17. Saxena, A., Bharathi, S.V.K., Perdana, A. Verma, S., Pande, M. Redefining Decision-Making Boundaries: Managerial Delegation, Governance, and Performance in the Age of Generative AI. Submitted to a journal.

  18. Perdana, A. Lee, W.E. Embedding Distributive Justice in an AI-Powered Internal Control System. Submitted to a journal.

  19. Perdana, A., Trapped by Convenience: How Polyamorous Borrowers Navigate the Dark and Bright Sides of Fintech Lending in Emerging Economy. Submitted to a journal.

  20. Perdana, A. Karim, R., Wijaya, D., & Rong, J. Orchestrating Human and Algorithmic Systems in Finance: Sociotechnical and Governance Approaches. Submitted to a journal.

  21. Perdana, A., Deppeler, A., Kakar, A. Algorithmic Fragility: Governance Lessons from the Collapse of Algorithmic Financial Markets. Submitted to a journal.

  22. Lee, W.E., Perdana, A., Newbern, S. Strategic Technology Selection in a Mission-Driven Organization: Evaluating AI, VR, and Simulation Platforms for Ethics Education.Submitted to a journal.

  23. Perdana, A. The Perception Gap: Why Mathematically “Fair” Algorithms Don’t Always Feel Fair. Submitted to a journal.

  24. ​Perdana, A., Chu, M.K. Digital-Environmental Synergy: How Firms Transform Dual Pressures into Competitive Advantage. Submitted to a journal.

  25. Kakar, A., & Perdana, A. Why Do Asian Banks Still Hesitate on Green Finance? Taxonomy Fragmentation Meets Data-Driven Evidence. Submitted to a journal.

Work in Progress

​

  1. Saxena, A., Bharathi, S.V.K., Pande, M., Perdana, A. Transparency, Traceability, and Human Oversight in Generative AI-Enabled Decisions. In preparation for journal submission.

  2. Ho. T., Lee, V., & Perdana, A. Heterogeneous Spatiotemporal Graph Networks for Corporate Credit Default Early Warning. In preparation for journal submission.

  3. ​Perdana, A. & Lee, W.E. When Algorithms Engineer Their Own Destruction: A Conceptual Framework for Diagnosing Structural Fragility in Autonomous Accounting and Financial Systems. In preparation for journal submission.

  4. Kaniaswari, R., Chuang, A., Jeon, Y., Bartindale, T., Islam, A., Wu, L., Ng, A., Varghese, D., Perdana, A., & Oliveira, P. Dialogis: A framework for designing human-centred video conferencing environment. In preparation for journal submission.

  5. Zhou, M., & Perdana, A. Can AI-Driven Analytics Replace Managerial Judgment, or Redefine It? The Case of HAND Group. In preparation for journal submission.

  6. Perdana, A., Tan, J. When Machine Learning Looks Too Good to Be True in Bankruptcy Prediction. In preparation for journal submission.

  7. Surbakti, F. P. S., Silitonga, R. M., Cahyadi, R., Perdana, A., Arief, I. B., Liono, J., & Edison, H. When technical capability precedes organizational coordination in algorithmically intensive tourism platforms. In preparation for journal submission.

  8. Tan, J, Gao, P., & Perdana, A. When Machine Learning Looks Too Good to Be True in Bankruptcy Prediction. In preparation for journal submission.

  9. Christin, G. A. D., Perdana, A., & Li, P. When algorithms learn from artists? Public perspectives on generative AI copyright. In preparation for journal submission.

  10. Wijesooriya, C., & Perdana, A. When Constraints Become Catalysts: Governing Fair, Private, and Robust AI at VeriCredit. In preparation for journal submission.

  11. Idris, I., & Perdana, A. Imprisoned by the Algorithm: Why Can’t Indonesian Publishers Fight Back Against Google’s AI Overview? In preparation for journal submission.

  12. Perdana, A., Wangge, G. & Waterson, J. Unlocking the Path from Privacy to Participation: Investigating Factors that Shape Individuals' Intentions in Health Data Sharing. In preparation for journal submission.

  13. Perdana, A., & Prasetyo, E.H. Algorithmic Governance Without Formality: The Rise of Governed Informality in the Global South Gig Economy. In preparation for journal submission.

  14. Perdana, A., & Prasetyo, E.H.Algorithmic Control, Worker Compliance, and the Governance Crisis in Global Food Delivery Platforms. In preparation for journal submission.

  15. Perdana, A., Li, Z., Jiu. L., Lee, W.E. The Data Assetisation Paradox: Calculative Inertia and Conditional Adoption in China’s Emerging Data Asset Accounting Regime. In preparation for journal submission.

  16. Perdana, A., Lee, W.E., Bharathi, S., V., Loh. C.M. From Compliance to Decision Logic: Sensemaking, Boundary Objects, and Accountability in ESG Data Governance. In preparation for journal submission. 

  17. Perdana, A., & Bharathi, S. Your Sustainability Strategy Is Only as Good as Your Data Infrastructure. In preparation for journal submission. 

  18. Zou, M.J., Ow Yong, K.., Perdana, A. GenAI as a Cognitive Augmentation Tool: Redefining Knowledge Work in Accounting. In preparation for journal submission.

  19. Chu, M.K., Perdana, A., Yeap, L.H., Lee, W.E. Using Dynamic Structuration and Expertise Development Framework to Advance Auditors’ Proficiency in Algorithmic Systems. In preparation for journal submission.

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Upcoming Book Projects

​

  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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