Reflections On Ocean Accounting And Sustainability: Concept Study
DOI:
https://doi.org/10.32528/issh.v2i3.324Keywords:
Ocean Accounting, Sustainability, Non-Financial InformationAbstract
Ocean accounting is reflected as a form of awareness of the sustainability needs for a clean and blue environment in marine areas that are different from green accounting inland areas. This is part of human efforts to protect the sea which is still rarely touched as a subject of research in accounting. If companies engaged in maritime affairs have not regulated or have not published environmental problems of the marine area while accounting products in the form of financial statements only contribute minimally to investors, non-financial information is needed in decision-making where factors that affect the marine environment are important considerations and issues that are debated in the implementation of their business so that an accounting concept is needed ocean. The methodology used is qualitative, with a critical paradigm approach. Literature studies are used to obtain data. The findings of this article notion establish a new paradigm of environmental accounting that provides financial and non-financial information for the marine/ocean environment. The function of conventional accounting must be modified to avoid environmental conflict, especially in marine ecosystems to prevent damage to marine ecosystems. The rise of environmental accounting and the accounting profession that cares about the ocean environment affect marine industry investor decision-making. Conceptual papers may help build ocean accounting into a sustainability report
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