<![CDATA[This study examines the meaning of Environmental Prevention Cost as understood and practiced by workers and management at PT Karya Rappo Indonesia through the cultural lens of Siri’ na Pacce. Using an interpretive paradigm and an ethnomethodological approach, data were collected through in-depth interviews, observations, and documentation involving management, finance/accounting personnel, and production workers. Data were analyzed using indexicality, reflexivity, and contextuality to explore how organizational actors construct and enact the meaning of environmental prevention costs in everyday practices. The findings indicate that Environmental Prevention Cost is not merely perceived as an operational expenditure but as a mechanism for maintaining production quality, organizational dignity, and environmental responsibility. Management interprets prevention costs as a strategic investment for sustainability, while workers enact them through preventive practices such as material sorting, raw material cleaning, equipment maintenance, workplace sanitation, and residue control. The values of Siri’ reinforce prevention as a form of preserving self-respect and organizational honor, whereas Pacce promotes empathetic responsibility toward communities and the environment affected by business activities. This study contributes to environmental and sustainability accounting literature by demonstrating that environmental prevention costs extend beyond economic and technical considerations and are socially constructed through local cultural values. The findings advance socio-cultural perspectives in accounting by highlighting how indigenous values shape environmental accountability and sustainability practices within organizational settings.]]>
