Environmental accounting practices in Indonesia : case study on state owned enterprises

Environmental accounting (EA) in Indonesia is lacking in its accounting data due to the insufficiency of its environment accounting standards or focus on international standards. Literature indicates that EA is needed by the external stakeholders and the internal management to maintain business stab...

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Main Author:	Sarah Yuliarini
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/7917/1/s93710_01.pdf https://etd.uum.edu.my/7917/2/s93710_02.pdf
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id	my-uum-etd.7917
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ku Ismail, Ku Nor Izah Othman, Zaleha
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Sarah Yuliarini Environmental accounting practices in Indonesia : case study on state owned enterprises
description	Environmental accounting (EA) in Indonesia is lacking in its accounting data due to the insufficiency of its environment accounting standards or focus on international standards. Literature indicates that EA is needed by the external stakeholders and the internal management to maintain business stability. A qualitative case study was conducted to understand the EA treatment from the perspective of Indonesian regulations, to understand the general procedures of accounting practices associated with the environment by national companies, and to recommend a plausible conceptual EA framework for State-Owned Enterprises (SOEs). The data was gathered from seventeen participants in two settings of gathering data; the first setting was from regulators, and the second setting was from two companies, using three data collection techniques: interviews, observations, and document review which were later triangulated for analysis purpose. The plausible conceptual framework that was proposed by this study consisted of six categories from the Indonesian regulators’ perspectives, and four categories from the internal management perspectives of the EA practices. The categories from regulators’ perspective which should be set in an integrated manner, are: the use of organizational standards, the enforcement of environmental laws, the management of organization systems and activities, the reporting, the evaluation of environment accounting, and the sustainability aspects. The internal management’s perspective of the two SOEs consisted of: growth and sustainability, compliance with regulatory laws, improvement of standard operations, and environmental improvement and friendly products. Findings showed that the EA practices were influenced by the internal management perspectives, which are: cost structure, performance measurement, and disclosure or reporting. In conclusion the findings of this study contribute to policy-makers in deciding the regulations and the procedures of EA reporting in Indonesia
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Sarah Yuliarini
author_facet	Sarah Yuliarini
author_sort	Sarah Yuliarini
title	Environmental accounting practices in Indonesia : case study on state owned enterprises
title_short	Environmental accounting practices in Indonesia : case study on state owned enterprises
title_full	Environmental accounting practices in Indonesia : case study on state owned enterprises
title_fullStr	Environmental accounting practices in Indonesia : case study on state owned enterprises
title_full_unstemmed	Environmental accounting practices in Indonesia : case study on state owned enterprises
title_sort	environmental accounting practices in indonesia : case study on state owned enterprises
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2017
url	https://etd.uum.edu.my/7917/1/s93710_01.pdf https://etd.uum.edu.my/7917/2/s93710_02.pdf
_version_	1747828288156336128
spelling	my-uum-etd.79172021-08-18T06:50:33Z Environmental accounting practices in Indonesia : case study on state owned enterprises 2017 Sarah Yuliarini Ku Ismail, Ku Nor Izah Othman, Zaleha Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting Environmental accounting (EA) in Indonesia is lacking in its accounting data due to the insufficiency of its environment accounting standards or focus on international standards. Literature indicates that EA is needed by the external stakeholders and the internal management to maintain business stability. A qualitative case study was conducted to understand the EA treatment from the perspective of Indonesian regulations, to understand the general procedures of accounting practices associated with the environment by national companies, and to recommend a plausible conceptual EA framework for State-Owned Enterprises (SOEs). The data was gathered from seventeen participants in two settings of gathering data; the first setting was from regulators, and the second setting was from two companies, using three data collection techniques: interviews, observations, and document review which were later triangulated for analysis purpose. The plausible conceptual framework that was proposed by this study consisted of six categories from the Indonesian regulators’ perspectives, and four categories from the internal management perspectives of the EA practices. The categories from regulators’ perspective which should be set in an integrated manner, are: the use of organizational standards, the enforcement of environmental laws, the management of organization systems and activities, the reporting, the evaluation of environment accounting, and the sustainability aspects. The internal management’s perspective of the two SOEs consisted of: growth and sustainability, compliance with regulatory laws, improvement of standard operations, and environmental improvement and friendly products. Findings showed that the EA practices were influenced by the internal management perspectives, which are: cost structure, performance measurement, and disclosure or reporting. In conclusion the findings of this study contribute to policy-makers in deciding the regulations and the procedures of EA reporting in Indonesia 2017 Thesis https://etd.uum.edu.my/7917/ https://etd.uum.edu.my/7917/1/s93710_01.pdf text eng public https://etd.uum.edu.my/7917/2/s93710_02.pdf text eng public https://sierra.uum.edu.my/record=b1698776~S1 Ph.D. doctoral Universiti Utara Malaysia Abd-Elsalam, O. H., & Weetman, P. (2003). Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt. 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Environmental accounting practices in Indonesia : case study on state owned enterprises

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