Transformation of the Green Accounting 4.0 Era towards Society 5.0: A Literature Study
Keywords:
Transformation, Green Accounting, Industry 4.0 Era, Society 5.0Abstract
While the study of the use of smart robots in production known as the Industrial Revolution 4.0 continues rapidly and competition in the right proportion with this and businesses that do not want to be left behind must follow suit. The purpose of this study is to review the transformation of green accounting from Industry 4.0 to Society 5.0. Misinformation from one of the business departments will affect the entire system, especially in the accounting department that records the financial movements of the business and reports the results effectively in making decisions that affect the entire business based on these results. The use of intelligent systems helps reduce human errors and the system acts faster while the system used in traditional accounting is abandoned. The study was conducted through a literature review of several journals so that the practice of green accounting towards changes to the era of society 5.0 can be known. The expected results of this literature review are that with the transformation will make the accounting and auditing professions work smartly using updated technology, the need for brain power to analyze system output will increase. In this context, especially those who practice the accounting profession must always renew themselves. The contribution of this study is to develop the concept of green accounting which is still often overlooked in Indonesia.
References
Andon, P., Baxter, J., & Chua, W. F. (2015). Accounting for stakeholders and making accounting useful. Journal of Management Studies, 52(7), 986–1002.
Antoney, L., & Augusthy, T. J. (2019). Block chain accounting-the face of accounting & auditing in Industry 4.0. IMJST) ISSN, 2528–9810.
Bartodziej, C. J. (2017). The concept industry 4.0 (pp. 27-50). Springer Fachmedien Wiesbaden.
Csutora, M., & Kerekes, S. (2004). A környezetbarát vállalatirányítás eszközei. KJK Kerszöv.
Demirkan, S., & Arslan, M. C. (2019). Endüstri 4.0 ve muhasebe sistemine etkisi üzerine kuramsal bir inceleme. Enderun, 3(1), 40-56.
Derya, H. (2018). Endüstri devrimleri ve endüstri 4.0. GÜ İslahiye İİBF Uluslararası E-Dergi, 2(2), 1-20.
Di Vaio, A., & Varriale, L. (2019). Port 4.0: Accounting, controlling and reporting tools in the organizational and operational processes for sustainable performance. Berlin: Springer-Verlag. Retrieved Sept, 16, 2022.
El Serafy, S. (1997). Green accounting and economic policy. Ecological Economics, 21(3), 217-229.
Esmer, Y., & Alan, M. A. (2019). Endüstri 4.0 perspektifinde inovasyon. Avrasya Uluslararası Araştırmalar Dergisi, 7(18), 465-478.
Gabaçli, N., & Uzunöz, M. (2017, November). IV. Sanayi devrimi: Endüstri 4.0 ve otomotiv sektörü. In ICPESS (International Congress on Politic, Economic and Social Studies) (No. 3).
Goswami, M. (2014). Corporate environmental accounting: The issue, its practices and challenges: A study on Indian corporate accounting practices. Journal of Business and Management, 16(5), 36-42.
Henriques, A., & Richardson, J. (2004). The triple bottom line: does it all add up. London: Routledge
Horvat, R., & Korošec, B. (2015). The Role of Accounting in a Society: Only a techn (olog) ical solution for the problem of economic measurement or also a tool of social ideology?. Naše gospodarstvo/Our economy, 61(4), 32-40.
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. M. (2019). Digital accounting: Opportunities, threats and the human factor. ACRN Oxford Journal of Finance & Risk Perspectives, 8.
Kusumaningtias, R. (2013). Green Accounting, Mengapa dan Bagaimana?. Surakarta: Universitas Muhammadiyah Surakarta.
Maama, H., & Appiah, K. O. (2019). Green accounting practices: lesson from an emerging economy. Qualitative Research in Financial Markets, 11(4), 456-478.
Michelon, G. (2012). The nature, use and impression management of graphs in social and environmental accounting. Social and Environmental Accountability Journal, 32(1), 46-47.
Modell, S. (2014). The societal relevance of management accounting: An introduction to the special issue. Accounting and Business Research, 44(2), 83-103.
Morrar, R., Arman, H., & Mousa, S. (2017). The fourth industrial revolution (Industry 4.0): A social innovation perspective. Technology innovation management review, 7(11), 12-20.
Prasetyo, W. (2019). Society 5.0 milenial generation: Digital talents formula of global open government and smart cities. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 4(2), 623-643.
Raju, K. K. (2018). Green accounting practices. Indian Journal of Accounting (IJA) Vol, 50(1).
Rini, Y. T. (2019). Mengurai peta jalan akuntansi era industri 4.0. Jurnal Referensi: Ilmu Manajemen dan Akutansi, 7(1), 58-68.
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.
Schaltegger, S., & Burritt, R. (2000). Contemporary Environmental Accouting–Issues. Concepts and Practice, Sheffield, UK.
Sief, H. S. (2014). Accounting framework to measure the environmental costs and disclosed in industrials Companies-Case study of societe cement hamma bouziane (SCHB) in constantine. Chinese Business Review, 13(132).
Tekin, Z., & Karakuş, K. (2018). Sports Industry 4.0 from Conventional to Smart Production [Gelenekselden Ak ı ll ı Üretime Spor Endüstrisi 4.0]. İnsan Ve Toplum Bilimleri Araştırmaları Dergisi, 7(3), 2103-2117.
Wardini, A. K. (2018). Collaborative innovation of economic society in the era of Industry 4.0: Accounting & finance review. Human capital and innovatıon in the era of Industry 4.0, 1-11.
Wolk, H. I., Dodd, J. L., & Rozycki, J. J. (2016). Accounting theory: conceptual issues in a political and economic environment. Sage Publications.
Yardımcıoğlu, M., Karahan, M., & Yörük, A. (2019). The future of the accounting profession in the light of digitalization. Muhasebe Enstitusu Dergisi-Journal of Accounting Institute, (61), 35-46.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Author(s)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
