This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

This research aims to explore strategies for maximizing human capital in the context of advancing artificial intelligence (AI) technologies within the workforce. The study employs a phenomenological approach to understand individuals' experiences and perceptions regarding AI integration in the workplace. Through purposive sampling, data were gathered from a diverse pool of professionals across industries. Semi-structured interviews were conducted to delve into participants' perspectives on the impact of AI on job roles, skill requirements, and organizational dynamics. Thematic analysis was employed to identify recurring patterns and emergent themes within the qualitative data. Preliminary findings suggest a nuanced interplay between AI technologies and human capabilities, highlighting the need for upskilling, retraining, and fostering adaptability among employees. The study contributes to the discourse on optimizing human resources amidst rapid technological advancements, offering insights for organizational strategies to harness the synergy between human expertise and AI innovations in the future workforce.