文章基本信息

标题：The reality of environmental cost concepts in corporate accountant interpretation
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作者：Z Supri ; Antong ; H Usman 等
期刊名称：IOP Conference Series: Earth and Environmental Science
印刷版ISSN：1755-1307
电子版ISSN：1755-1315
出版年度：2020
卷号：575
期号：1
DOI：10.1088/1755-1315/575/1/012041
语种：English
出版社：IOP Publishing
摘要：Accountants' views and interpretations of the concept of environmental costs are the focus of the problem in this study. By using the interpretive paradigm with the hermeneutic approach, the writer tries to explore the purpose and direction of the accountants' thinking about the concept of environmental costs. Research with an interpretive perspective with the hermeneutic method is carried out by collecting interview data, collecting company policy documents, and reporting financial reports and accountability for environmental expenditure. The study concluded that the accounting treatment of environmental costs within the company differed in reality. The ambiguity of the concept of environmental costs for accountants is also a significant concern. Understanding environmental costs as one of the pillars of corporate sustainability are not just because reporting obligations are things that need to be invested in accountants but all the company elements.