Social and Environmental Accounting as the Implementation of Corporate Social Responsibility in Course Developing of Accounting Study Program

摘要

Philosophical shift in organizational management business entities based on agency theory has changed theoutlook of modern management based on stakeholder theory. Therefore, the company as a business organizationmust be able to respond to what is required by the social environment, so that business entities and social entitiescan interact and communicate in the common interest. Social and environmental accounting is important becausethe company needs to submit information on social activities and environmental protection to the company’sstakeholders. The company does not only deliver financial information to investors, existing creditors andpotential investors but also need to consider the social interest in which the company operates. The achievementof success in the implementation of social accounting and environment in the company needs to be balancedwith the implementation of environmental accounting curriculum that is implemented by college in theaccounting program. In an effort to improve the competence of accounting graduates and respond to the demandsof global corporate reporting, Accounting study program in Indonesia needs to immediately respond andinternalize the social and environmental accounting in the design of curricula and courses in Accounting.Reasons for the importance of social and environmental accounting in the accounting course curriculum becauseof some circumstances within the company (the corporate) require attention and the role of the accountant toprovide solutions in the form of green accounting statements report on the costs incurred by the company to theenvironment. By studying the social and environmental accounting in university students majoring in accountingwould be able to provide relevant information to users (creditors, investors and business owners). The success ofsocial and environmental accounting does not only depend on the correctness of classifying all costs made thecompany, but the ability and accuracy of accounting data company in suppressing the environmental impact ofthe company's activities.