Green Rush in Accounting Field of Indonesia from Different Perspectives
10 Pages Posted: 23 Jun 2011 Last revised: 13 Jun 2014
Date Written: June 22, 2011
Abstract
The international direction toward sustainability of environment influences many aspects and one of the concepts that starting to change in the same way is accounting, from the accounting treatment until the financial reporting requirement. Indonesia’s accounting standard board (IAI) as the main regulator of the accounting practice in Indonesia also starting to issue “green” law that support the sustainability issues. Not only IAI, the growing concern related with the environmental also come from different stakeholders such as company or organization, employee and government. Based on this phenomenon, this paper is trying to analyze the effect of emerging environmental sustainability issues in accounting from the perspectives of major stakeholders in Indonesia.
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