Year: 2025
Type: article
Abstract: The acceleration of changes in practice and in scientific research in the field of sustainable development has not yet made it possible to clearly understand its role in science in the field of accounting. The research method is in the form of deductive and inductive reasoning accompanied by descriptive and comparative analysis, where this article provides an explanation of research studies on sustainability accounting from a theoretical and practical point of view based on research sourced from the web of science database from a period of time. time 2000 – 2020. The results of this research describe sustainability accounting which is carried out based on accounting theorization and describes the conceptual framework in scientific development in the field of accounting. The conceptual framework approach of sustainability accounting is able to complement the space shown in research based on accounting theorization. The aim of the sustainability accounting conceptual framework approach is to propose a structure, assumptions and objectives to ensure that stakeholders and external stakeholders have credible information on sustainable development performance.The findings of this research are in the form of a proposed conceptual framework as a basic element of a schematic approach to the integration of sustainability accounting objectives which is able to describe accounting tasks in an accountability system.
Author: Andrianto .
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4407593442