文章基本信息

标题：PERSPEKTIF AKUNTANSI LINGKUNGAN: SUATU TINJAUAN TEORITIS MENGENAI DAMPAK ISU LINGKUNGAN TERHADAP AKUNTANSI
本地全文：下载
作者：Abdul Halim ; Abdul Halim ; Arief Surya Irawan 等
期刊名称：Journal of Indonesian Economy and Business
印刷版ISSN：2085-8272
电子版ISSN：2338-5847
出版年度：1998
卷号：13
期号：3
页码：1-22
语种：English
出版社：Universitas Gadjah Mada
摘要：In the past two decades, concerns regarding environmental degradation, pollution, resource depletion, population growth, and destruction of wildlife and wilderness have become more widespread. Today, current accounting practices suffer from two fatal flaws when it comes to acknowledging the interdependence with resources. First, we cannot account for the full cost of production, including the costs of consuming essential natural resources because they often have no assigned monetary costs. Second, accounting rules penalize, rather than encourage, the environmentally responsible corporation. Accounting lacks a vehicle for recording "green assets " and monitoring their use. It may be argued that the accounting principles underlying GAAP are need some updating to bring them into line with current social option.