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Professional Accountants' Competency Based on a Sustainable Concept

In: Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

Author

Listed:
  • Santy Setiawan

    (Maranatha Christian University, Department of Accounting)

  • Se Tin

    (Maranatha Christian University, Department of Accounting)

  • Yunita Christy

    (Maranatha Christian University, Department of Accounting)

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.

Suggested Citation

  • Santy Setiawan & Se Tin & Yunita Christy, 2023. "Professional Accountants' Competency Based on a Sustainable Concept," Advances in Economics, Business and Management Research, in: Nairobi & Yuliansyah & Habibullah Jimad & Ryzal Perdana & Gede Eka Putrawan & Trio Yuda Septiawan (ed.), Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), pages 28-33, Springer.
    • Handle: RePEc:spr:advbcp:978-2-38476-064-0_5
    DOI: 10.2991/978-2-38476-064-0_5
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