URGENSI PENERAPAN PENDIDIKAN AKUNTANSI BERBASIS AKUNTANSI SOSIAL DAN LINGKUNGAN
DOI:
https://doi.org/10.24034/j25485024.y2018.v2.i1.3484Keywords:
akuntansi sosial dan lingkungan, kompetensi, pendidikan akuntansi, pelaporan keberlanjutan, teori stakeholderAbstract
Penelitian ini bertujuan untuk mengidentifikasi kompetensi akuntan yang dibutuhkan oleh stakeholders perguruan tinggi terkait bidang akuntansi sosial dan lingkungan. Akuntan sangat berperan dalam proses penyusunan dan pelaporan bisnis, mulai dari pelaporan keuangan hingga pelaporan non-keuangan seperti laporan keberlanjutan. Secara global terjadi peningkatan tren pelaporan keberlanjutan, hal ini memberikan dorongan untuk mempersiapkan mahasiswa akuntansi dalam masalah akuntansi sosial dan lingkungan maka pendidikan akuntansi sosial dan lingkungan menjadi relevan di perguruan tinggi. Teori stakeholderdan model kompetensi keberlanjutan profesional sebagai alat analisis untuk memaknai kebutuhan perusahaan sebagai pengguna lulusan perguruan tinggi akan kompetensi profesi akuntan. Data berupa hasil interview dengan para informan yang merupakan pelaku penyusunan laporan keberlanjutan. Urgensi penerapan pendidikan akuntansi sosial dan lingkungan tercermin dari hasil penelitian yang menggambarkan tidak seorangpun pelaksana pelaporan keberlanjutan di institusi adalah seorang akuntan, padahal institusi memerlukan pelaksana yang memiliki kompetensi di bidang akuntansi sosial dan lingkungan. Kompetensi yang dibutuhkan tersebut terdiri dari kompetensi fungsional, kompetensi personal/perilaku, kompetensi pengetahuan/kognitif, dan kompetensi nilai/etika. Sehingga penelitian ini berkontribusi bagi perguruan tinggi untuk mengetahui kompetensi keberlanjutan secara spesifik sehingga dapat menjadi acuan dalam melakukan peninjauan kurikulum pendidikan akuntansi.References
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