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Professional Accountants' Competency Based on a Sustainable Concept

Santy Setiawan (), Se Tin () and Yunita Christy ()
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Santy Setiawan: Maranatha Christian University, Department of Accounting
Se Tin: Maranatha Christian University, Department of Accounting
Yunita Christy: Maranatha Christian University, Department of Accounting

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 28-33 from Springer

Abstract: Abstract Environmental awareness is an important consideration for business owners today. The company's current focus is on efforts to promote environmental awareness, such as the use of environmentally friendly resources and the formulation of waste disposal policies. It is the responsibility of an accountant to disclose environmental costs incurred by businesses in financial statements. Therefore, universities must prepare graduates to be equipped with competencies related to sustainability accounting in order to meet the need for an understanding of environmental-based accounting for an accountant. Sustainability accounting is required to transparently disclose the company's environmental costs and benefits in order to support the company's sustainability.

Keywords: accounting; professional accountant; and sustainability (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_5

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DOI: 10.2991/978-2-38476-064-0_5

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