Professional Accountants' Competency Based on a Sustainable Concept

DOI

10.2991/978-2-38476-064-0_5How to use a DOI?

Keywords

accounting; professional accountant; and sustainability

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.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Santy Setiawan
AU  - Se Tin
AU  - Yunita Christy
PY  - 2023
DA  - 2023/05/30
TI  - Professional Accountants' Competency Based on a Sustainable Concept
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 28
EP  - 33
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_5
DO  - 10.2991/978-2-38476-064-0_5
ID  - Setiawan2023
ER  -