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Nurhalizah, Nurhalizah
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Journal : Advances in Applied Accounting Research

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Integrating Sustainability into Accounting Practices: A Review of Social and Environmental Accounting Wahyuni, Wahyuni; Sumarni, Sumarni; Fadilah, Nur Fadia; Nurhalizah, Nurhalizah
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.350

Abstract

Purpose: This study explores the challenges and opportunities associated with implementing Social and Environmental Accounting (SEA) in Small and Medium Enterprises (SMEs) in emerging markets and the impact of inconsistent global reporting standards on multinational companies. Research Design and Methodology: The research employs a qualitative approach, incorporating a systematic literature review, to analyze existing studies on SEA, with a primary focus on SMEs in emerging markets. The study also examines the role of economic instability and regulatory gaps in shaping SEA practices. Findings and Discussion: The findings reveal that SMEs in emerging markets face significant challenges in implementing SEA due to economic instability, limited resources, and inadequate regulatory support. On the other hand, multinational companies need more harmonized global reporting standards, which complicates the consistency and comparability of sustainability reporting across borders. The study highlights the need for tailored support mechanisms for SMEs and the importance of advocating for global reporting standardization. Implications: The study has two key implications: it contributes to the academic discourse by addressing underexplored areas in SEA research, and it offers practical insights for policymakers and business leaders to enhance the adoption of SEA practices. The study also highlights the importance of establishing consistent sustainability reporting frameworks to foster transparency and accountability in global business practices.
Co-Authors Abdurrahaman, Rezi Afri, Afri Betha Ahmad Fauzan Al Ikra, Al Ikra Anastasya Kamsy, Fitri Anggraini Br Manik, Ema Annisa, Nasyatul Nur Anzamika, Umi Asriandi, Asriandi Aulia, Najwa Azkananda, Fadhilah Badawi, Badawi Damayanti, A . Alfiani Dayanti, Eka Dimenta, Rivo Hasper Dongoran, Jhonas Elvindo, Dwi Dendy Erinda, Septi Fadilah, Nur Fadia Fajrul, Moh. Familiyah, Mila Fatmawati Fatmawati Fauzi, Muh Tri Alqadri Ramadhan Febriyano, Ilham Halim, Hamid Hasibuan, Rosmidah HR, Ramli Indarto, Glenn Anggoro Pranana Jaya, Frantiku Jayanti, Ummi Nur Afinni Dwi Johannes, Rahul Khairul Khairul, Khairul Khaliq, Muhammad Farhan Khoirul Fathoni Mahendra, Yusril Mariati Mariati Merzalia, Cinta Muktarruddin Nurdian Susilowati Paendong, Angelica Patul Husna, Hani Puspita, Dona Aliya Putri, Salsabila Asrita Rahma, Ainun Rahmadani, Karina Ramlah Ramlah Rostyalina, Nisca Sairatu, Eklevina Salsabila, Adisti Satria, Dava Sihombing, Nur Asia Sitorus, Mujahidin Abdulhadi Sumarni Sumarni Syaila, Vasqiah Siti Sylvani, Sylvani Tiku, Annista Tri, Renny Tuada, Rasydah Nur Utami, Achriani Wida wahyuni wahyuni