<![CDATA[Purpose - This study aims to analyze how justice accounting is applied in the profit-sharing practices of Bagang fishermen, focusing on informal mechanisms based on trust, verbal agreements, and fair distribution of results from the perspectives of three key worker roles. Methods - A descriptive qualitative method was employed, involving semi-structured interviews with three experienced informants in Bagang fishing enterprises. Data were thematically analyzed to explore profit-sharing practices and perceptions of social justice, validated through source triangulation and member checking. Findings - Justice accounting is practiced informally, through trust, verbal agreements, and proportional profit-sharing based on net income after operational costs and traders’ commissions. Notably, "daily cash distribution" refers to allowances derived from a portion of the catch, given daily to workers for subsistence needs before final profit sharing. These mechanisms are perceived as supporting social justice, trust, and economic sustainability within the community. Research implications - The study highlights the significance of recognizing informal economic practices in accounting scholarship and policymaking, emphasizing support for small-scale fishermen within socially just frameworks. Originality - This research contributes by identifying daily cash distribution as a distinct informal accounting practice in Bagang communities and by developing a justice accounting framework integrating local coastal values, stakeholder theory and legitimacy theory.]]>
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