Literature Review: Green Accounting Era 4.0 Menuju Society 5.0

Vero Deswanto

Sari


Penelitian ini bertujutan untuk melakukan tinjauan perkembangan perubahan era industry dan dampaknya terhadap perubahan konsep green accounting.

Metodologi- Penelitian dilakukan dengan mereviu artikel/ jurnal penelitian, standar akuntansi, dan regulasi yang berhubungan, dengan fokus pengamatan bidang akuntansi lingkungan. Penelitian melalui tinjauan literasi sebagai dasar pengembangan konsep teoritis yang berdampak solutif terhadap fenomena pengembangan dan pengelolaan green accouting.

Temuan: Kajian literasi atas dampak perubahan lingkungan industri terhadap pengelolaan dan konsep green accouting.

Keterbatasan Penelitian/Implikasi- batasan jumlah dan luas cakupan literasi memungkinkan terjadinya bias hasil penelitian, perlunya penelitian lanjutan dalam memastikan pengembangan dan pengembangan implementasi green accounting.

Implikasi Praktis- Tinjauan literasi ini mengembangkan konsep green accounting.

Implikasi organisasi- Kontribusi penelitian dalam mengembangkan konsep green accounting yang mendukung tujuan strategis perusahaan.

Kata Kunci: Green accounting, Akuntansi Lingkungan, Accounting 4.0 Era, Accounting Society 5.0

Kata Kunci


Green accounting, Akuntansi Lingkungan, Accounting 4.0 Era, Accounting Society 5.0

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Referensi


Deniswara, K., Mulyawan, A. N., & Kesuma, J. T. (2021). Sustainable Development Goals 2030: The Impact Of Sophisticated Technology Towards Green accounting To Improve The Quality Of The Company. European Journal of Molecular & Clinical Medicine, 7(10), 1740-1755.

Farouk et al. (2016) Green accounting and Management for Sustainable Manufacturing in Developing Countries, International Journal of Business and Management

Gunawan, J., & Tin, S., “The development of corporate social responsibility in accounting research: evidence from Indonesia”, Social Responsibility Journal., (2019), https://doi.org/10.1108/SRJ-03-2018-0076.

Hilton, R. W., & Platt, D. E. (2005). Managerial accounting: creating value in a dynamic business environment (p. 864). New York: McGraw-Hill/Irwin.

Kusumaningtias, R. (2013). Green accounting, Mengapa dan Bagaimana?.

Law, C. C. H., & Ngai, E. W. T., ”ERP systems adoption: An exploratory study of the organizational factors and impacts of ERP success”, Information and Management., (2007), https://doi.org/10.1016/j.im.2007.03.004.

MacFeely, S., “The Big (data) Bang: Opportunities and Challenges for Compiling SDG Indicators”, Global Policy., (2019), https://doi.org/10.1111/1758-5899.12595.

Pramanik, A.K; Shil, O.H & Das, A.B. (2007) 'Emironmental Accounting and Reporting, New Delhi,Deep Publication P.V.T ltd. Rocky Harris (2009) Environmental Accounting Applications for Sustainable Consumption and Production Policies, Department of Environment, United Kingdom, 3 – 7

Vanoli, A. (2005). A history of national accounting. IOS press.

Wang, Yingli, Han, J. H., & Beynon-Davies, P., “Understanding blockchain technology for future supply chains: a systematic literature review and research agenda”, Supply Chain Management., (2019), https://doi.org/10.1108/SCM-03-2018-0148

Wielki, J., “Implementation of the Big Data concept in organizations - Possibilities, impediments and challenges”, 2013 Federated Conference on Computer Science and Information Systems, FedCSIS 2013, (2013) September, 985–989.




DOI: https://doi.org/10.33024/jur.jeram.v11i2.7213

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