The Master of Accounting (MAKSI) Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), held a guest lecture entitled “Top Trends in Management Accounting Research” on Wednesday, 19 March 2025. The event was conducted online and attended by MAKSI students.
The guest lecture featured Dr. Yuni Yuningsih from Curtin University, Australia, who delivered a presentation on “Understanding Emerging Research Trends and Future Directions of Management Accounting Research.”
In her opening remarks, Head of the Master of Accounting Program, Lulus Kurniasih, Ph.D., expressed appreciation to Dr. Yuni for sharing her insights in the field of management accounting. “We hope this session provides valuable insights and inspiration for research topics in management accounting,” she noted.
In her presentation, Dr. Yuni highlighted the growing role of Artificial Intelligence (AI) in accounting research. She also noted that the landscape of research is rapidly evolving, especially with the emergence of generative AI, which may shift the relevance of current topics in the near future.
“It is important not only to explore current hot topics, but also to look ahead to where the field is going. Topics that are relevant today might not be tomorrow. Research in accounting is evolving with changes in the external environment, particularly with the advent of generative AI,” she explained.
Dr. Yuni also emphasized the changing definition of accounting, which has broadened from traditional bookkeeping functions to include quantifying the environmental impact of business activities. This expansion has given rise to topics such as green accounting. “Previously, budgeting was central. Now, even when budgeting is discussed, its scope has changed significantly,” she added.
She further encouraged students to consider the contribution of their research, particularly in supporting the role of professional accountants and advancing the accounting discipline. She stressed that impactful research—especially in areas such as sustainability—often requires multidisciplinary collaboration to achieve meaningful academic, policy, and practical contributions.
According to Dr. Yuni, future research in management accounting will likely focus on three key areas: Sustainable Development Goals (SDGs), Artificial Intelligence (AI), and Big Data. Potential research themes include the use of AI as a collaborative tool in accounting and auditing, as well as how managers and auditors perceive AI applications.
Concluding her session, Dr. Yuni offered words of encouragement to the students: “Thank you for the opportunity to share this knowledge. I wish you success in your research journey. Please forgive any shortcomings in my delivery.”
The event also featured an interactive session, allowing students to engage directly with Dr. Yuni and discussing questions related to their academic interests.