Biodiversity discourse in accounting standards: A case from Indonesian Accounting Standards for forestry and agriculture
| Main Authors: | Andono, Fidelis Arastyo, Arun, Thankom |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/41588/ |
Daftar Isi:
- ABSTRACT Based on the Fairclough’s Critical Discourse Analysis (CDA) (2015), the paper analyses how the relevant accounting standards capture the biodiversity loss in the Indonesia. The forestry sector in Indonesia used to follow the PSAK 32 for Forestry as the guidance for their accounting practice. Despite the contradictions existed in this PSAK that cause its revocation and the issuance of the PSAK 69 for Agriculture, the PSAK 32 has better engagement with the biodiversity issue through conservation as part of the main business activity notion. The paper shows that the shift of accounting standards depicts the struggle between the environmentalist and economist ideologies that persist and shape the business practices. Our analysis further reveals that how the improvement of accounting standards could challenge its understanding on the biodiversity discourse.