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Author

Indra Arifin Djashan

2 papers indexed here

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Open access Sep 2026

The Cognitive Rigidity Trap: Managerial Experience, Firm, Performance, and Evidence from Emerging European Economies

Purpose: This study examines the direct impact of managerial characteristics, particularly managerial experience, on firm performance from a behavioral accounting perspective. Additionally, it investigates how internal organizational mechanisms, namely employee training investments and digital technology adoption, miti...

Indra Arifin Djashan, S. Supatmi · 0 citations
Open access Sep 2026

Digital Transformation and Firm Performance: The Moderating Role of CFO Co-optation

The findings extend Agency Theory and Resource Orchestration Theory into a joint governance-technology model and offer Indonesian regulators, boards, and CFOs concrete guidance on staffing and timing digital transformation initiatives.

Vonny Carolina, Astrid Rudyanto, F. Firnanti et al. · 0 citations

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