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Exploring performance information use in sustainability accounting of the village government: A multi-case studies
Wulan I R Sari, Dwi Risma Deviyanti, Nurita Affan

Accounting Department, Faculty of Economics and Business, Samarinda, Indonesia
Email1: wulan.sari[at]feb.unmul.ac.id
Email2: dwi.risma.deviyanti[at]feb.unmul.ac.id
Email3: nurita.affan[at]feb.unmul.ac.id


Abstract

The practice of accounting for sustainability of village government in Indonesia is still rare. This is due to several factors, including the absence of definitive sustainability accounting reporting standards from professional associations, the central government and local governments. In addition, the current report format still relates to the realization of the village budget and income (APBDesa). Village government as the lowest level of government organization is very possible to practice sustainability accounting. This is because the condition is supported by existing programs for government, for welfare and for services that directly in line with the community. The purpose of this research is to explore the use of performance information in sustainability accounting in village government programs. A qualitative research approach with multi case studies was carried out to explore the use of performance information data in sustainability accounting in three village governments. Results show that village government, which has a clear strategic planning, implements sustainability accounting through their programs and activities following its vision and missions, such as forestation at the areas of business, environment, and social to maintain supply chain management. Even though there is not standard for sustainability reporting yet in Indonesia; however the existing information on economic, environment, and social performance help village government much in implementing sustainability practices. In short, sustainability accounting can work to the organization with clear attribute qualitative information of sustainability accounting. It can be seen from the organizational performance as well.

Keywords: performance information, sustainability accounting, village government, triple bottom lines, sustainability reporting, organizational performance

Topic: Accounting

Link: https://ifory.id/abstract/wNyjtefcGUAY

Conference: The 2nd Mulawarman International Conference on Economics and Business (MICEB 2019)

Plain Format | Corresponding Author (Wulan I R Sari)

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