The Possibility of Sustainability Accounting Implementation in Village Owned Enterprise

Autor:	Putu Sukma Kurniawan, Tjiptohadi Sawarjuwono
Jazyk:	indonéština
Rok vydání:	2023
Předmět:	library research sustainability accounting theoretical perspective village-owned enterprise Accounting. Bookkeeping HF5601-5689
Zdroj:	Jurnal Kajian Akuntansi, Vol 7, Iss 2, Pp 254-269 (2023)
Druh dokumentu:	article
ISSN:	2579-9975 2579-9991 57354448
DOI:	10.33603/jka.vol7.no2.a9
Popis:	The purpose of this manuscript is to provide a new perspective on the possibility of implementing sustainability accounting in small business organizations, especially village-owned enterprise. We argue that even though small business organizations have limitations in organizational resources, they have a crucial role to play in implementing the concept of sustainability accounting in the business ecosystem. We developed the theoretical arguments based on the results of previous studies. We used the library research method to identify previous research in the context of sustainability accounting and small business organizations. We have found issues related to sustainability accounting and small business organizations. We also identify the issue and elaborate it in the theoretical arguments.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/0a0250dc573544488ad63aa47d900fd4 Zobrazit plný text záznamu View record in DOAJ