CHALLENGES AND OPPORTUNITIES OF ACCOUNTING BUSINESS ETHICS IN THE CREATIVE ECONOMY
Keywords:
Business Ethics in Accounting, Creative EconomyAbstract
The rapidly growing creative economy requires accountants to maintain integrity and transparency as business models and technology change. Accountants are not only required to have technical skills, but must also uphold professional ethics in order to deal with the dynamics of business innovation that demand flexibility. Accounting business ethics are key to building stakeholder trust, especially when practices such as creative accounting remain a challenge that has the potential to cause ethical dilemmas and undermine the credibility of financial reports. The purpose of this study is to analyze the challenges and opportunities of applying accounting business ethics in the creative economy, as well as to provide an overview of the strategic role of accountants in maintaining financial integrity and credibility. Therefore, the method used in this study is a literature review with a descriptive qualitative approach. For the results of this study, we reviewed less than ten pieces of literature from national journals, from 2020 to 2025, focusing on the relationship between accounting business ethics and the development of the creative economy in Indonesia. From these results, it can be concluded that accounting business ethics in the creative economy are influenced by three main pillars, namely the integrity and professionalism of accountants, collaboration between institutions and professional ethics development, and social awareness through CSR and ethical reporting. By strengthening these three aspects, the accounting profession can be at the forefront in ensuring that the growth of the creative economy is not only innovative, but also ethical, transparent, and sustainable
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Copyright (c) 2026 Lifia Dwi Yahya, Yohana Frhansiska Nogo Lakun, Syifa Nurkhalisah, Melani Maria Kireyna Lolowang, Muhammad Rayhan Alfian (Author)
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