Open AccessThe reality of environmental cost concepts in corporate accountant interpretation
Author(s) -
Z. Supri,
Antong Antong,
Hajarudin Ahmad Usman,
Aniza Dahri,
Grace T. Pontoh
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/575/1/012041
Subject(s) - ambiguity , interpretation (philosophy) , accounting , environmental accounting , environmental reporting , perspective (graphical) , sustainability , accountability , sustainability reporting , integrated reporting , business , management accounting , environmental full cost accounting , public relations , political science , financial accounting , corporate social responsibility , positive accounting , accounting information system , computer science , law , ecology , artificial intelligence , biology , programming language
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.