Power, Accountability, and Corporate Policy-Making: A Systematic Literature Review of Governance Practices and Organizational Transformation
Keywords:
Power, Accountability, Corporate Policy-Making, Governance Practices, Organizational Transformation, Stakeholder Theory.
Abstract
This study examines the role of power, accountability, corporate policy-making, and governance practices in organizational transformation through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles published between 2021 and 2026 were systematically analyzed based on the PRISMA guidelines. The review focuses on key themes related to corporate governance practices, stakeholder engagement, accountability mechanisms, strategic decision-making, digital transformation, and organizational change. The findings indicate that effective governance practices and accountability mechanisms play an important role in managing organizational power, improving transparency, and supporting sustainable transformation. Furthermore, digital technologies and changing business environments encourage organizations to develop more adaptive policies and governance frameworks. However, several challenges remain, including balancing stakeholder interests, ensuring responsible technology adoption, and maintaining organizational accountability during transformation processes. This study contributes to the literature by providing a structured synthesis of previous research and highlighting the importance of responsible and adaptive governance practices in achieving long-term organizational sustainability.
References
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El Ouadghiri, I., Peillex, J., Platania, F., & Toscano Hernandez, C. (2026). Advancing corporate green innovation through science: The role of freedom of expression and NGOs. Technological Forecasting and Social Change, 226, 124577. https://doi.org/10.1016/j.te chfore.2026.124577
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Hua, Z., & Yuan, H. (2025). Impact of green factory certification on firms' green innovation: Evidence from China. International Review of Economics and Finance, 104, 104783. https://doi.org/10.1016/j.iref.2025.104783
Hui, L., & Xie, H. (2024). Industrial internet technology, resource reallocation and corporate risk-taking capacity: Evidence from the strategic management perspective. China Journal of Accounting Research, 17, 100387. https://doi.org/10.1016/j.cjar.2024.100387
Ji, R., Zhang, S., Cao, W., Hao, Y., & Wang, N. (2025). Data assets, supply chain spillovers, and corporate ESG development—Evidence from Chinese listed companies. Structural Change and Economic Dynamics, 75, 880–894. https://doi.org/10.1016/j. strueco.2025.10.017
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Kumar, S., Sahoo, S., Lim, W. M., & Dana, L. P. (2022). Religion as a social shaping force in entrepreneurship and business: Insights from a technology-empowered systematic literature review. Technological Forecasting and Social Change, 175, 121393. https://doi.org/10.1016/j.techfore.2021.121393
Li, P., Li, X., & Wu, Q. (2025). Digitalization drives sustainability: How digital trade enhances corporate ESG performance through innovation, internationalization and transparency. International Review of Economics and Finance, 101, 104248. https://doi.org/10.10 16/j.iref.2025.104248
Liu, H. (2026). The impact of supply chain digitalization on corporate green technological innovation. Economic Analysis and Policy, 93, 440–458. https://doi.org/10.1016/ j.eap.2026.07.048
Luo, M., Wang, H., & Zhao, X. (2026). Green industrial policy and outward FDI: Quasi-experimental evidence from China's green factory initiative. Journal of Multinational Financial Management, 83, 100971. https://doi.org/10.10 16/j.mulfin.2026.100971
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Pelayo-Díaz, Y. M., Moreno-Domínguez, M. J., Borrero-Domínguez, C., & Escobar-Rodríguez, T. (2026). The role of leadership and organizational culture in sustainable investment decision-making. European Research on Management and Business Economics, 32, 100310. https://doi.org/10.1016/j. iedeen.2026.100310
Rodríguez, A., Hernández, V., & Nieto, M. J. (2022). International and domestic external knowledge in the innovation performance of firms from transition economies: The role of institutions. Technological Forecasting and Social Change, 176, 121442. https://doi.org/10.1016/j.techfore.2021.121442
Rousseau, D. M., & ten Have, S. (2022). Evidence-based change management. Organizational Dynamics, 51, 100899. https://doi.org/10.1016/j.orgdyn.2022 .100899
Santana, C., & Albareda, L. (2022). Blockchain and the emergence of Decentralized Autonomous Organizations (DAOs): An integrative model and research agenda. Technological Forecasting and Social Change, 182, 121806. https://doi.org/10.1016/j.techfo re.2022.121806
Sen, S. (2025). From principles to practice: A systematic review of PRME adoption in business schools. The International Journal of Management Education, 23, 101206. https://doi.org/10.1016/j.ijme.2025.101206
Shi, W., Ying, L., Ma, G., Niu, Y., Lv, Y., & Xu, X. (2025). Intelligent manufacturing, media attention, and sustainable development performance. International Review of Financial Analysis, 106, 104481. https://doi.org/10. 1016/j.irfa.2025.104481
Solís-Rivera, L. R., & Royo-Vela, M. (2026). Bridging creation of shared value and value co-creation: Managers insights from the agricultural sector. Industrial Marketing Management, 137, 104–122. https://doi.org/10.1016/j.indmar 2026.07.007.
Sun, Z., Liu, L., Zhao, L., Alofaysan, H., & Gupta, B. (2026). Generative AI and ESG opportunism in supply chains: A utilitarian perspective on unintended consequences for sustainability. Technological Forecasting and Social Change, 224, 124498. https://doi.org/10.1016/j.te chfore.2025.124498
Tan, Q., & Cui, Y. (2026). Can digital innovation be a new driver of corporate sustainability? China Journal of Accounting Research, 19, 100466. https://doi.org/10.1016/j.c jar.2025.100466
Wei, C. (2026). Artificial Intelligence, Sustainable Innovation, and Organizational Transformation: An Integrated Strategic Framework for Contemporary Business Ecosystems. Strategic Business Research. https://doi.org/10.1016 /j.sbr.2026.100240
Xi, W., & Ling, X. (2025). Can the digitalization of tax administration promote corporate digital transformation? Empirical evidence from China. International Review of Economics and Finance, 104, 104634. https://doi.org/ 10.1016/j.iref.2025.104634
Xu, C., Zhao, P., Liu, X., & Yang, Z. (2026). Artificial intelligence and corporate sustainability performance: Evidence from China's A-share listed firms. International Review of Economics and Finance, 111, 105744. https://doi.org/10.1016/j.iref.2026.105744
Yang, H., Liu, X., Meng, Y., Feng, B., & Chen, Z. (2024). Digital transformation and the allocation of decision-making rights within business groups – Empirical evidence from China. Journal of Business Research, 179, 114715. https://doi.org/10.1016/j.jbusr es.2024.114715
Yang, J., Amrollahi, A., & Marrone, M. (2024). Harnessing the potential of artificial intelligence: Affordances, constraints, and strategic implications for professional services. Journal of Strategic Information Systems, 33, 101864. https://doi.org/10.1016/j.jsis.2024.101864
Yang, Y., Zhang, J., Zhang, X., Chen, C., & Dong, C. (2026). Artificial intelligence as a catalyst for ESG improvement: Mechanisms and empirical evidence from manufacturing enterprises. Journal of Business Research, 215, 116302. https://doi.org/10.1016/j.jbusr es.2026.116302
Zaidan, E., Truby, J., Ibrahim, I. A., & Hoppe, T. (2026). Hybrid global governance for responsible and inclusive Artificial Intelligence: Proposing a new Sustainable Development Goal 18. Technology in Society, 85, 103159. https://doi.org/10.1016/j.techsoc.2025.103159
Zhu, Z., Hunjra, A. I., Sami, M., & Zhao, S. (2026). From bytes to green: The impact of digital transformation on carbon performance. International Review of Economics and Finance, 106, 104999. https://doi.org/10.1016/j.iref. 2026.104999
Aray, Y., Dikova, D., Garanina, T., & Veselova, A. (2021). The hunt for international legitimacy: Examining the relationship between internationalization, state ownership, location and CSR reporting of Russian firms. International Business Review, 30, 101858. https://doi.org/10.1016 /j.ibusrev.2021.101858
Bauer, F., Raswant, A., & Sarkar, M. A. H. (2025). Organization capital and international acquisitions. Journal of Business Research, 189, 115011. https://doi.org/10.10 16/j.jbusres.2024.115011
Becker, M., McGivern, A., & Wright-Arora, G. (2026). From carbon to care: Reimagining just transitions in corporate climate governance. Geoforum, 175, 104756. https://doi.org/10.1016/j.geoforum.2026.104756
Carè, R., & Taddeo, S. (2026). Web 3.0-enabled innovation through DeFi: A bibliometric mapping of governance and intermediation in banking. Journal of Engineering and Technology Management, 81, 101994. https://doi.org/10.1016/j.jengtecman.20 26.101994
Carlé, R., & Hautamäki, P. (2026). Industrial sales responding to environmental sustainability regulations: A role theory perspective. Industrial Marketing Management, 135, 72–90. https://doi.org/10.1016/j.indmarman.2026.04.002
Cerchione, R., Messeni Petruzzelli, A., Papa, A., & Sicardi, V. (2026). Industry 5.0 technologies to enable innovation in the era of twin transition: A case study on the nexus between SMEs and regulators. Technological Forecasting and Social Change, 230, 124761. https://doi.org/10.1016/j.techfore.2026.124761
Cheng, K., & Gao, X. (2026). Digital finance, data assetization, and the resilience of industrial and supply chains. Global Finance Journal, 71, 101286. https://doi.org/10.1016/j.gfj.20 26.101286
Chen, Q., Liang, H., & Li, M. (2026). More words than actions: CEO overconfidence and digital decoupling. Research in International Business and Finance, 88, 103440. https://doi.org/10.1016/j.ribaf.2026.103440
Dai, Y., Xu, J., & Ye, Y. (2026). Exploration versus exploitation: The innovation propensity of academic spin-offs during the sustainable returns phase. Technovation, 156, 103621. https://doi.org/10.1016/j.technovation.2026. 103621
Dutta, D., Mishra, S. K., & Budhwar, P. (2022). Ethics in competency models: A framework towards developing ethical behaviour in organisations. IIMB Management Review, 34, 208–227. https://doi.org/10.1016/j.iimb.2022.10. 202.
El Ouadghiri, I., Peillex, J., Platania, F., & Toscano Hernandez, C. (2026). Advancing corporate green innovation through science: The role of freedom of expression and NGOs. Technological Forecasting and Social Change, 226, 124577. https://doi.org/10.1016/j.te chfore.2026.124577
Ergene, S., Calás, M. B., & Ergene, E. (2025). Sustainability-in-the-making: Enduring commitment to socio-ecological matters of concern. Scandinavian Journal of Management, 41, 101439. https://doi.org/10.1016/j.scaman.20 25.101439
Faff, R. W. (2026). PBFJ editorial ... is my paper really finance? A note on research identity, journal fit, and responsible editorial judgement. Pacific-Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2026.103318
Fang, M., Nguyen, V. T., Minh, T. L., Louie, J., Pham, L. N., & Hewson, C. (2026). Leadership networks: Shaping AI innovations through responsible practices in Vietnamese tourism and hospitality firms. Tourism Management, 113, 105317. https://doi.org/10.1016 /j.tourman.2025.105317
Ghosh, V., Chotia, V., Alghafes, R., Basahel, S., & Nazrul, A. (2025). Bridging AI minds and corporate sustainability: Exploring the role of business model innovation and organizational sensemaking. Technological Forecasting and Social Change, 218, 124229. https://doi.org/10.1016/j.techfore.2025.124229
Gutuleac, R., Giachino, C., Vilamová, Š., & Ferraris, A. (2025). Demystifying sustainable innovation and governance in family firms: A critical review. Technological Forecasting and Social Change, 212, 123994. https://doi.org/10.1016/j.techfore.2025.123994
Hernandez Aros, L., Buitrago Mejia, A., Binns Hernandez, H. A., & Gutierrez Portela, F. (2025). Sustainability reporting in the construction sector: Trends, models, metrics and challenges towards achieving the SDGs. Research in Globalization, 11, 100300. https://doi.org/10.1016/j.resglo.2025.100300
Htet, Y. W., Mohd Amin, M. R., Septiarini, E., & Wolor, C. W. (2026). Artificial intelligence (AI) and 21st-century sustainable marketing: A dynamic capabilities approach to sustainable competitive advantage. Strategic Business Research, 2, 100166. https://doi.org/10.10 16/j.sbr.2026.100166
Hua, Z., & Yuan, H. (2025). Impact of green factory certification on firms' green innovation: Evidence from China. International Review of Economics and Finance, 104, 104783. https://doi.org/10.1016/j.iref.2025.104783
Hui, L., & Xie, H. (2024). Industrial internet technology, resource reallocation and corporate risk-taking capacity: Evidence from the strategic management perspective. China Journal of Accounting Research, 17, 100387. https://doi.org/10.1016/j.cjar.2024.100387
Ji, R., Zhang, S., Cao, W., Hao, Y., & Wang, N. (2025). Data assets, supply chain spillovers, and corporate ESG development—Evidence from Chinese listed companies. Structural Change and Economic Dynamics, 75, 880–894. https://doi.org/10.1016/j. strueco.2025.10.017
Kachen, S., Bozkurt, S., Gligor, D., Petrescu, M., Krishen, A. S., & Orzan, M. (2026). Virtue signaling vs. authenticity: ESG reporting for stakeholder engagement. Journal of Business Research, 210, 116139. https://doi.org/10. 1016/j.jbusres.2026.116139
Kirti, V., Kaur, H., & Bhat, D. A. R. (2026). Blockchain in emerging markets: How knowledge-based trust and perceived usefulness drive adoption and firm performance in multinational corporations. Global Economics Research, 2, 100026. https://doi.org/10.10 16/j.ecores.2026.100026
Khachaturyan, M. V., & Klicheva, E. V. (2026). Transformation of the economic sustainability management system of Russian industrial companies utilizing blockchain technologies and knowledge management mechanisms. Journal of Innovation & Knowledge, 15, 100997. https://doi.org/10.1016/j.jik.2026. 100997
Kumar, S., Sahoo, S., Lim, W. M., & Dana, L. P. (2022). Religion as a social shaping force in entrepreneurship and business: Insights from a technology-empowered systematic literature review. Technological Forecasting and Social Change, 175, 121393. https://doi.org/10.1016/j.techfore.2021.121393
Li, P., Li, X., & Wu, Q. (2025). Digitalization drives sustainability: How digital trade enhances corporate ESG performance through innovation, internationalization and transparency. International Review of Economics and Finance, 101, 104248. https://doi.org/10.10 16/j.iref.2025.104248
Liu, H. (2026). The impact of supply chain digitalization on corporate green technological innovation. Economic Analysis and Policy, 93, 440–458. https://doi.org/10.1016/ j.eap.2026.07.048
Luo, M., Wang, H., & Zhao, X. (2026). Green industrial policy and outward FDI: Quasi-experimental evidence from China's green factory initiative. Journal of Multinational Financial Management, 83, 100971. https://doi.org/10.10 16/j.mulfin.2026.100971
Mahmood, A., Yixiang, T., & Khan, M. A. (2026). Governance-driven agility and innovation in metaverse adoption: Evidence from Pakistan's frontier economy. Technology in Society, 88, 103473. https://doi.org/10.1016/j.te chsoc.2026.103473
Memon, K. R., & Ooi, S. K. (2023). Identifying digital leadership's role in fostering competitive advantage through responsible innovation: A SEM-Neural Network approach. Technology in Society, 75, 102399. https://doi.org/10. 1016/j.techsoc.2023.102399
Mu, T., Shan, Q., Zhu, G., Xu, Y., Agag, G., & Alipour, O. (2026). Beyond technology: The dual role of AI and narratives in driving ESG performance in China's retail industry. Journal of Retailing and Consumer Services, 90, 104675. https://doi.org/10.1016/j.jretcon ser.2025.104675
Nahum, N., Larsson-Olaison, U., Uman, T., & Achtenhagen, L. (2026). Corporate governance for digital transformation: The role of ownership and the board of directors. Technological Forecasting and Social Change, 223, 124453. https://doi.org/10.1016/j.techf ore.2025.124453
Pelayo-Díaz, Y. M., Moreno-Domínguez, M. J., Borrero-Domínguez, C., & Escobar-Rodríguez, T. (2026). The role of leadership and organizational culture in sustainable investment decision-making. European Research on Management and Business Economics, 32, 100310. https://doi.org/10.1016/j. iedeen.2026.100310
Rodríguez, A., Hernández, V., & Nieto, M. J. (2022). International and domestic external knowledge in the innovation performance of firms from transition economies: The role of institutions. Technological Forecasting and Social Change, 176, 121442. https://doi.org/10.1016/j.techfore.2021.121442
Rousseau, D. M., & ten Have, S. (2022). Evidence-based change management. Organizational Dynamics, 51, 100899. https://doi.org/10.1016/j.orgdyn.2022 .100899
Santana, C., & Albareda, L. (2022). Blockchain and the emergence of Decentralized Autonomous Organizations (DAOs): An integrative model and research agenda. Technological Forecasting and Social Change, 182, 121806. https://doi.org/10.1016/j.techfo re.2022.121806
Sen, S. (2025). From principles to practice: A systematic review of PRME adoption in business schools. The International Journal of Management Education, 23, 101206. https://doi.org/10.1016/j.ijme.2025.101206
Shi, W., Ying, L., Ma, G., Niu, Y., Lv, Y., & Xu, X. (2025). Intelligent manufacturing, media attention, and sustainable development performance. International Review of Financial Analysis, 106, 104481. https://doi.org/10. 1016/j.irfa.2025.104481
Solís-Rivera, L. R., & Royo-Vela, M. (2026). Bridging creation of shared value and value co-creation: Managers insights from the agricultural sector. Industrial Marketing Management, 137, 104–122. https://doi.org/10.1016/j.indmar 2026.07.007.
Sun, Z., Liu, L., Zhao, L., Alofaysan, H., & Gupta, B. (2026). Generative AI and ESG opportunism in supply chains: A utilitarian perspective on unintended consequences for sustainability. Technological Forecasting and Social Change, 224, 124498. https://doi.org/10.1016/j.te chfore.2025.124498
Tan, Q., & Cui, Y. (2026). Can digital innovation be a new driver of corporate sustainability? China Journal of Accounting Research, 19, 100466. https://doi.org/10.1016/j.c jar.2025.100466
Wei, C. (2026). Artificial Intelligence, Sustainable Innovation, and Organizational Transformation: An Integrated Strategic Framework for Contemporary Business Ecosystems. Strategic Business Research. https://doi.org/10.1016 /j.sbr.2026.100240
Xi, W., & Ling, X. (2025). Can the digitalization of tax administration promote corporate digital transformation? Empirical evidence from China. International Review of Economics and Finance, 104, 104634. https://doi.org/ 10.1016/j.iref.2025.104634
Xu, C., Zhao, P., Liu, X., & Yang, Z. (2026). Artificial intelligence and corporate sustainability performance: Evidence from China's A-share listed firms. International Review of Economics and Finance, 111, 105744. https://doi.org/10.1016/j.iref.2026.105744
Yang, H., Liu, X., Meng, Y., Feng, B., & Chen, Z. (2024). Digital transformation and the allocation of decision-making rights within business groups – Empirical evidence from China. Journal of Business Research, 179, 114715. https://doi.org/10.1016/j.jbusr es.2024.114715
Yang, J., Amrollahi, A., & Marrone, M. (2024). Harnessing the potential of artificial intelligence: Affordances, constraints, and strategic implications for professional services. Journal of Strategic Information Systems, 33, 101864. https://doi.org/10.1016/j.jsis.2024.101864
Yang, Y., Zhang, J., Zhang, X., Chen, C., & Dong, C. (2026). Artificial intelligence as a catalyst for ESG improvement: Mechanisms and empirical evidence from manufacturing enterprises. Journal of Business Research, 215, 116302. https://doi.org/10.1016/j.jbusr es.2026.116302
Zaidan, E., Truby, J., Ibrahim, I. A., & Hoppe, T. (2026). Hybrid global governance for responsible and inclusive Artificial Intelligence: Proposing a new Sustainable Development Goal 18. Technology in Society, 85, 103159. https://doi.org/10.1016/j.techsoc.2025.103159
Zhu, Z., Hunjra, A. I., Sami, M., & Zhao, S. (2026). From bytes to green: The impact of digital transformation on carbon performance. International Review of Economics and Finance, 106, 104999. https://doi.org/10.1016/j.iref. 2026.104999
Published
2026-09-05
How to Cite
Sianturi, A., Permadi, M. A., Sari, R., Saftiana, Y., & Isnurhadi. (2026). Power, Accountability, and Corporate Policy-Making: A Systematic Literature Review of Governance Practices and Organizational Transformation. International Journal of Education, Vocational and Social Science , 5(04), 257-281. https://doi.org/10.63922/ijevss.v5i04.6423
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
