TANTANGAN PENGEMBANGAN PUBLIKASI ILMIAH DAN PENGAJARAN SUSTAINABILITY ACCOUNTING DI INDONESIA
DOI:
https://doi.org/10.38043/jiab.v2i2.2074Abstract
Tantangan Pengembangan Publikasi Ilmiah dan Pengajaran Sustainability Accounting di Indonesia. Kritik atas belum optimalnya peran akuntan dalam mendorong praktik bisnis berkelanjutan, memunculkan ide pentingnya sustainability accounting. Berbagai kendala dalam upaya pengembangan sustainability accounting telah dibahas dalam beberapa review atas artikel sustainability accounting internasional. Lalu bagaimana dengan di Indonesia? Penelitian ini bertujuan mengungkapkan tantangan pengembangan publikasi ilmiah dan pengajaran sustainability accounting di Indonesia. Untuk mencapai tujuan penelitian, dilakukan review dengan pendekatan interpretive atas artikel-artikel terkait sustainability accounting di Indonesia dalam dua dekade terakhir. Penelitian ini mengungkapkan bahwa tantangan yang dihadapi antara lain: (1) rerangka konseptual yang ada belum cukup mendukung pelaporan tanggung jawab sosial dan lingkungan perusahaan, (2) belum adanya standar yang berlaku umum mengenai terminologi dan cara pengukuran sustainability accounting, dan (3) kurang dieksplorasinya teori stakeholder, legitimasi, kontrak sosial dan institusional dalam upaya menjelaskan praktik sustainability accounting. Artikel ini berkontribusi dengan menawarkan beberapa pendekatan untuk mengembangkan lebih jauh publikasi ilmiah dan pengajaran sustainability accounting di Indonesia.
Kata kunci: akuntansi sosial, akuntansi hijau, akuntansi keberlanjutan
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