The Possibility of Sustainability Accounting Implementation in Village Owned Enterprise
DOI:
https://doi.org/10.33603/jka.vol7.no2.a9Kata Kunci:
library research , sustainability accounting, theoretical perspective, village-owned enterpriseAbstrak
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.Referensi
Adams, C. A., Muir, S., & Hoque, Z. (2014). Measurement of sustainability performance in the public sector. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-04-2012-0018
Amran, A., & Keat Ooi, S. (2014). Sustainability reporting: meeting stakeholder demands. Strategic Direction, 30(7), 38–41. https://doi.org/10.1108/SD-03-2014-0035
Arena, M., & Azzone, G. (2012). A process‐based operational framework for sustainability reporting in SMEs. Journal of Small Business and Enterprise Development, 19(4), 669–686. https://doi.org/10.1108/14626001211277460
Badan, Nilawati, E., & Harvitrananda, P. (2021). Peranan Badan Usaha Milik Desa Dalam Mewujudkan Tujuan Pembangunan Berkelanjutan. Publikauma : Jurnal Administrasi Publik Universitas Medan Area, 9(1), 11–25. https://doi.org/10.31289/PUBLIKA.V9I1.4327
Bartolacci, F., Caputo, A., & Soverchia, M. (2020). Sustainability and financial performance of small and medium sized enterprises: A bibliometric and systematic literature review. Business Strategy and the Environment, 29(3), 1297–1309. https://doi.org/10.1002/bse.2434
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413. https://doi.org/10.1016/J.AOS.2014.01.003
Bebbington, J., Russell, S., & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21–34. https://doi.org/10.1016/J.CPA.2017.06.002
Bebbington, J., & Unerman, J. (2018). Achieving the United Nations sustainable development goals: An enabling role for accounting research. Accounting, Auditing and Accountability Journal, 31(1), 2–24. https://doi.org/10.1108/aaaj-05-2017-2929
Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN Sustainable Development Goals. Accounting, Auditing and Accountability Journal, 33(7), 1657–1670. https://doi.org/10.1108/AAAJ-05-2020-4556/FULL/XML
Bos-Brouwers, H. E. J. (2010). Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice. Business Strategy and the Environment, 19(7), 417–435. https://doi.org/10.1002/BSE.652
Camilleri, M. A. (2015). Valuing Stakeholder Engagement and Sustainability Reporting. Corporate Reputation Review, 18(3), 210–222. https://doi.org/10.1057/crr.2015.9
Caputo, F., Veltri, S., & Venturelli, A. (2017). A conceptual model of forces driving the introduction of a sustainability report in SMEs: evidence from a case study. International Business Research, 10(5), 39–50. https://doi.org/https://doi.org/10.5539/ibr.v10n5p39
Das, M., Rangarajan, K., & Dutta, G. (2020). Corporate sustainability in SMEs: an Asian perspective. Journal of Asia Business Studies, 14(1), 109–138. https://doi.org/10.1108/JABS-10-2017-0176/FULL/XML
de Silva Lokuwaduge, C. S., Smark, C., & Mir, M. (2020). Sustainable Development Goals and Businesses as Active Change Agents. Australasian Accounting, Business and Finance Journal, 14(3), 1–5. https://doi.org/10.14453/aabfj.v14i3.1
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Sociological Perspectives, 18(1), 122–136. https://doi.org/10.2307/1388226
Ferreira de Araújo Lima, P., Crema, M., & Verbano, C. (2020). Risk management in SMEs: A systematic literature review and future directions. European Management Journal, 38(1), 78–94. https://doi.org/10.1016/j.emj.2019.06.005
Gibassier, D., & Alcouffe, S. (2018). Environmental Management Accounting: The Missing Link to Sustainability? Social and Environmental Accountability Journal, 38(1), 1–18. https://doi.org/10.1080/0969160X.2018.1437057
Gorondutse, A. H., Arshad, D., & Alshuaibi, A. S. (2021). Driving sustainability in SMEs’ performance: the effect of strategic flexibility. Journal of Strategy and Management, 14(1), 64–81. https://doi.org/10.1108/JSMA-03-2020-0064
Greco, G., Sciulli, N., & D’Onza, G. (2015). The Influence of Stakeholder Engagement on Sustainability Reporting: Evidence from Italian local councils. Public Management Review, 17(4), 465–488. https://doi.org/10.1080/14719037.2013.798024
Gunarathne, N., Lee, K.-H., & Hitigala Kaluarachchilage, P. K. (2022). Tackling the integration challenge between environmental strategy and environmental management accounting. Accounting, Auditing & Accountability Journal, ahead-of-print(ahead-of-print). https://doi.org/10.1108/AAAJ-03-2020-4452/FULL/PDF
Hess, N. (2014). Sustainability accounting and reporting in the mining industry: current literature and directions for future research. Journal of Cleaner Production, 84, 43–50. https://doi.org/10.1016/J.JCLEPRO.2014.08.094
Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance. Journal of Business Ethics, 149(2), 411–432. https://doi.org/10.1007/s10551-016-3099-5
Iskandar, A. H. (2020). SDGs Desa Percepatan Pencapaian Tujuan Pembangunan Nasional Berkelanjutan (1st ed.). Yayasan Pustaka Obor Indonesia.
Kaur, A., & Lodhia, S. (2018). Stakeholder engagement in sustainability accounting and reporting. Accounting, Auditing & Accountability Journal, 31(1), 338–368. https://doi.org/10.1108/AAAJ-12-2014-1901
Kim, S., Terlaak, A., & Potoski, M. (2021). Corporate sustainability and financial performance: Collective reputation as moderator of the relationship between environmental performance and firm market value. Business Strategy and the Environment, 30(4), 1689–1701. https://doi.org/10.1002/bse.2702
Kocmanová, A., Dočekalová, M., Němeček, P., & Šimberová, I. (2011). Sustainability: environmental, social and corporate governance performance in Czech SMEs. The 15th World Multi-Conference on Systemics, Cybernetics and Informatics, 94–99.
Lawrence, S. R., Collins, E., Pavlovich, K., & Arunachalam, M. (2006). Sustainability practices of SMEs: the case of NZ. Business Strategy and the Environment, 15(4), 242–257. https://doi.org/10.1002/BSE.533
Loucks, E. S., Martens, M. L., & Cho, C. H. (2010). Engaging small- and medium-sized businesses in sustainability. Sustainability Accounting, Management and Policy Journal, 1(2), 178–200. https://doi.org/10.1108/20408021011089239/FULL/XML
Majukwa, D., Fan, S. K., & Dwyer, R. J. (2020). Impact of sustainability strategies on small- and medium-sized enterprises in Zimbabwe. World Journal of Entrepreneurship, Management and Sustainable Development, 16(2), 149–163. https://doi.org/10.1108/WJEMSD-10-2019-0079/FULL/XML
Montiel, I., Cuervo-Cazurra, A., Park, J., Antolín-López, R., & Husted, B. W. (2021). Implementing the United Nations’ Sustainable Development Goals in international business. Journal of International Business Studies, 52(5), 999–1030. https://doi.org/10.1057/S41267-021-00445-Y/TABLES/1
Nartey, S. N., & van der Poll, H. M. (2021). Innovative management accounting practices for sustainability of manufacturing small and medium enterprises. Environment, Development and Sustainability, 23(12), 18008–18039. https://doi.org/10.1007/S10668-021-01425-W/TABLES/1
O’Dochartaigh, A. (2017). Stakeholder Relationships, Engagement, and Sustainability Reporting. Social and Environmental Accountability Journal, 37(3), 225–226. https://doi.org/10.1080/0969160X.2017.1376909
Permatasari, P., & Kosasih, E. (2021). Sustainability Reporting Guideline for Small Medium Enterprises (SMEs): Case Study from 25 SMEs in Indonesia. RSF Conference Series: Business, Management and Social Sciences, 10–20.
Rossi, A., & Luque-Vílchez, M. (2020). The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking. Meditari Accountancy Research, 29(4), 966–984. https://doi.org/10.1108/MEDAR-02-2020-0706/FULL/XML
Rubio-Andrés, M., Ramos-González, M. D. M., Sastre-Castillo, M. Á., & Danvila-del-Valle, I. (2020). Exploring sustainability, good governance, and social responsibility in small and medium enterprises. Corporate Social Responsibility and Environmental Management, 27(2), 852–869. https://doi.org/10.1002/csr.1849
Scagnelli, S. D., Corazza, L., & Cisi, M. (2013). How smes disclose their sustainability performance. which variables influence the choice of reporting guidelines? Studies in Managerial and Financial Accounting, 26, 77–114. https://doi.org/10.1108/S1479-3512(2013)0000026003/FULL/XML
Schaltegger, S. (2018). Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries. Social and Environmental Accountability Journal, 38(1), 19–29. https://doi.org/10.1080/0969160X.2017.1395351
Schaltegger, S., Etxeberria, I. Á., & Ortas, E. (2017). Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges. Sustainable Development, 25(2), 113–122. https://doi.org/10.1002/SD.1666
Singh, A. K., & Aggarwal, P. (2019). CSR and sustainability reporting practices in India: an in-depth content analysis of top-listed companies. Social Responsibility Journal, 15(8), 1033–1053. https://doi.org/10.1108/SRJ-03-2018-0078
Torelli, R., Balluchi, F., & Furlotti, K. (2020). The materiality assessment and stakeholder engagement: A content analysis of sustainability reports. Corporate Social Responsibility and Environmental Management, 27(2). https://doi.org/10.1002/csr.1813
Tullio, P. D., & Tarquinio, L. (2021). The business model for small and medium-sized enterprises- A systematic literature review. International Journal of Globalisation and Small Business, 12(2), 124–152. https://doi.org/10.1504/IJGSB.2021.114572
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Jurnal Kajian Akuntansi
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.