Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types
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Abstract
A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.
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Renaldo, N., Jollyta, D., Suhardjo, Fransisca, L., & Rosyadi, M. (2022). Pengaruh Fungsi Sistem Intelijen Bisnis terhadap Manfaat Sistem Pendukung Keputusan dan Organisasi. Jurnal Informatika Kaputama, 6(3), 61–78.
Renaldo, N., Junaedi, A. T., Hutahuruk, M. B., Fransisca, L., & Cecilia. (2022). Social Accounitng and Social Performance Measurement in Corporate Social Responsibility. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 10–16. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2742
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Renaldo, N., Suhardjo, Suyono, Andi, Veronica, K., & David, R. (2022). Good Corporate Governance Moderates the Effect of Environmental Performance and Social Performance on Financial Performance. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 1–9. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2741
Renaldo, N., Suhardjo, Suyono, Putri, I. Y., & Cindy. (2022). Bagaimana Cara Meningkatkan Kinerja Lingkungan Menggunakan Green Accounting? Perspektif Generasi Z. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 7(2), 134–144.
Renaldo, N., Suharti, Andi, Putri, N. Y., & Cecilia. (2021). Accounting Information Systems Increase MSMEs Performance. Journal of Applied Business and Technology, 2(3), 261–270. https://doi.org/https://doi.org/10.35145/jabt.v2i2.74
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Sudarno, Renaldo, N., Hutahuruk, M. B., Suhardjo, Suyono, Putri, I. Y., & Andi. (2022). Development of Green Trident Measurements to Improve Environmental Performance: Literature Study. International Journal of Advanced Multidisciplinary Research and Studies, 2(1), 53–57.
Suyono, Suhardjo, Renaldo, N., Sudarno, & Sari, S. F. (2021). Faktor-faktor yang mempengaruhi Corporate Social Responsibility dan Nilai Perusahaan. Procuratio: Jurnal Ilmiah Manajemen, 9(1), 88–100.
Ashari, M. H., & Anggoro, Y. (2021). How is the implementation of green accounting in public hospital? Journal of Islamic Accounting and Finance Research, 3(1), 131–153. https://doi.org/10.21580/jiafr.2021.3.1.7519
Chandra, T., Renaldo, N., & Putra, L. C. (2018). Stock Market Reaction towards SPECT Events using CAPM Adjusted Return. Opción, Año 34(Especial No.15), 338–374.
Junaedi, A. T., Renaldo, N., Sudarno, Hutahuruk, M. B., Panjaitan, H. P., Suharti, Mujiono, Suhardjo, Andi, Suyono, & Fransisca, L. (2023). Paradigma Akuntansi Baru (N. Renaldo, A. T. Junaedi, Sudarno, Mujiono, M. B. Hutahuruk, Suyono, & T. Sevendy (eds.)). PT. Literasi Nusantara Abadi Grup.
Lako, A. (2015). Green Economy: Menghijaukan Ekonomi, Bisnis & Akuntansi. Erlangga.
Lako, A. (2018). Akuntansi Hijau: Isu, Teori, dan Aplikasi. Penerbit Salemba Empat.
Renaldo, N., & Augustine, Y. (2022). The Effect of Green Supply Chain Management, Green Intellectual Capital, and Green Information System on Environmental Performance and Financial Performance. Archives of Business Research, 10(10), 53–77. https://doi.org/10.14738/abr.1010.13254
Renaldo, N., Fadrul, Andi, Sevendy, T., & Simatupang, H. (2022). The Role of Environmental Accounting in Improving Environmental Performance through CSR Disclosure. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 17–23. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2743
Renaldo, N., Hafni, L., Hocky, A., Suhardjo, & Junaedi, A. T. (2022). The Influence of Digital Technology and Efficiency Strategy on Business Sustainability with Quality Management as Moderating Variables. 2nd International Conference on Business & Social Sciences, 1464.
Renaldo, N., Jollyta, D., Suhardjo, Fransisca, L., & Rosyadi, M. (2022). Pengaruh Fungsi Sistem Intelijen Bisnis terhadap Manfaat Sistem Pendukung Keputusan dan Organisasi. Jurnal Informatika Kaputama, 6(3), 61–78.
Renaldo, N., Junaedi, A. T., Hutahuruk, M. B., Fransisca, L., & Cecilia. (2022). Social Accounitng and Social Performance Measurement in Corporate Social Responsibility. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 10–16. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2742
Renaldo, N., Suhardjo, Putri, I. Y., Juventia, J., & Nur, N. M. (2021). Penilaian Harga Saham Hijau Perusahaan Sektor Industri Barang Konsumsi Tahun 2015-2019. Procuratio: Jurnal Ilmiah Manajemen, 9(3), 283–298.
Renaldo, N., Suhardjo, Suyono, Andi, Veronica, K., & David, R. (2022). Good Corporate Governance Moderates the Effect of Environmental Performance and Social Performance on Financial Performance. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 1–9. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2741
Renaldo, N., Suhardjo, Suyono, Putri, I. Y., & Cindy. (2022). Bagaimana Cara Meningkatkan Kinerja Lingkungan Menggunakan Green Accounting? Perspektif Generasi Z. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 7(2), 134–144.
Renaldo, N., Suharti, Andi, Putri, N. Y., & Cecilia. (2021). Accounting Information Systems Increase MSMEs Performance. Journal of Applied Business and Technology, 2(3), 261–270. https://doi.org/https://doi.org/10.35145/jabt.v2i2.74
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Sudarno, Renaldo, N., Hutahuruk, M. B., Suhardjo, Suyono, Putri, I. Y., & Andi. (2022). Development of Green Trident Measurements to Improve Environmental Performance: Literature Study. International Journal of Advanced Multidisciplinary Research and Studies, 2(1), 53–57.
Suyono, Suhardjo, Renaldo, N., Sudarno, & Sari, S. F. (2021). Faktor-faktor yang mempengaruhi Corporate Social Responsibility dan Nilai Perusahaan. Procuratio: Jurnal Ilmiah Manajemen, 9(1), 88–100.
Published
2023-05-31
How to Cite
RENALDO, Nicholas et al.
Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types.
International Conference on Business Management and Accounting, [S.l.], v. 1, n. 2, p. 443-451, may 2023.
ISSN 2988-5590.
Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/3078>. Date accessed: 03 oct. 2023.
doi: https://doi.org/10.35145/icobima.v1i2.3078.
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
