Andono, Fidelis Arastyo and Arun, Thankom (2018) Biodiversity discourse in accounting standards: A case from Indonesian Accounting Standards for forestry and agriculture. In: Accounting and Accountability in Emerging Economies Conference 2018, 28-29 June 2018, United Kingdom. (Submitted)
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Abstract
ABSTRACT Based on the Fairclough’s Critical Discourse Analysis (CDA) (2015), the paper analyses how the relevant accounting standards capture the biodiversity loss in the Indonesia. The forestry sector in Indonesia used to follow the PSAK 32 for Forestry as the guidance for their accounting practice. Despite the contradictions existed in this PSAK that cause its revocation and the issuance of the PSAK 69 for Agriculture, the PSAK 32 has better engagement with the biodiversity issue through conservation as part of the main business activity notion. The paper shows that the shift of accounting standards depicts the struggle between the environmentalist and economist ideologies that persist and shape the business practices. Our analysis further reveals that how the improvement of accounting standards could challenge its understanding on the biodiversity discourse.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Fidelis Arastyo Andono 31133 |
| Date Deposited: | 21 Mar 2022 02:30 |
| Last Modified: | 21 Mar 2022 02:30 |
| URI: | http://repository.ubaya.ac.id/id/eprint/41588 |
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