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Journal : Advances in Applied Accounting Research

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 Ahyar, Haeril Aisyah Aisyah Aksa, Muhammad Ali Al Ikra, Al Ikra Alexander Kurniawan Sariyanto Putera Alpina Damayanti, Alpina Amelia, Putri Anastasya Kamsy, Fitri Anggraini Br Manik, Ema Anggraini, Yuyun Annisa, Nasyatul Nur Anzamika, Umi Aprianti, Riska Ardene, Mia Tri Ardiansyah, Awi Armayani, Sakinah Asriandi, Asriandi Aulia, Aulia Aulia, Najwa Azisah, Andi Nurul Azkananda, Fadhilah Badawi, Badawi Damayanti, A . Alfiani Dayanti, Eka Dewi, Meinasari Kurnia Dimenta, Rivo Hasper Dongoran, Jhonas Dwi Astuti Dyah Aini Purbarani Elvindo, Dwi Dendy Erinda, Septi Erwin Erwin Eshita, Zulaeni Fadilah, Nur Fadia Fajrul, Moh. Familiyah, Mila Fatmawati Fatmawati Fatmawati, Fatmawati Fauzi, Muh Tri Alqadri Ramadhan Febriyano, Ilham Fika Ramadhani, Nur Fikri, Fatayatul Gajah, Anggita Tiurmenda Genia, Marwah Vassha Hairunnisa Hairunnisa Halim, Hamid Hasibuan, Aulia Khairuna Hasibuan, Nurhamidah Hasibuan, Rosmidah HR, Ramli Hutapea, Deby Bonita Ibni Hadjar Indarto, Glenn Anggoro Pranana Isdaryanti, Isdaryanti Ishaq Ishaq Itha, Itha Jaya, Frantiku Jayanti, Ummi Nur Afinni Dwi Johannes, Rahul Jumarwa, Jumarwa Kamal, Kamal Karniman, Tegoeh S Khairul Khairul, Khairul Khairunnisa Khairunnisa Khaliq, Muhammad Farhan Khoirul Fathoni Kinandah, Kinandah Lestari, Parni Indah Lubis, Yani Luthfiyyah, Luthfiyyah Mahendra, Yusril Mandrigau, Tiara Septia Manik, Sampit Rezeki Mariati Mariati Merzalia, Cinta Miftah, Hamizan Muhammad Syaiful Muhammad Yusuf Muktarruddin Mutmainna, Mutmainna Nababan, Edwin Rejeki Nabira, Kanaya Sava Nainggolan, Lauren Aprilia Putri Nashrullah, Nashrullah Nina Adlini, Miza Nurdian Susilowati Nurfadillah Paendong, Angelica Pahenra, Pahenra Patul Husna, Hani Pradana, Gusti Riza PUJI LESTARI Puspita, Dona Aliya Putri, Salsabila Asrita Rahma, Ainun Rahmadani, Karina Rahmadinah, Nurul Afifah Rahmah, Mufti Hatur Rahmatika, Noviana Ramlah Ramlah Ratna Wulandari Risaldi, Muh. Irham Rita Ayu Yolandia Rita Lefrida Rizal Rizal Rostyalina, Nisca Sairatu, Eklevina Salsabila, Adisti Saputra, Fahmi Sari Amalia, Wa Ode Satria, Dava Saudi, Akbar Indrawan Shafira Ginting, Rini Sihombing, Nur Asia Silaban, Natalia Putri Silalahi, Raymond George Ias Simangunsong, Anisa Angelina Siregar, Anni Kholilah Siregar, Aswita Hannum Sisriawan Lapasere Sitorus, Mujahidin Abdulhadi Sitti Salma, Sitti Sugesti, Retno Sumarni Sumarni Surahman Wilade Syabany, Inayah Nur Syaila, Vasqiah Siti Sylvani, Sylvani Tiku, Annista Tri, Renny Trianddy, Rohit Tuada, Rasydah Nur Utami, Achriani Wida wahyuni wahyuni Zulwisman, Zulwisman