Development of Green Accounting Model for Hospitality Industry in Badung District

DOI

10.2991/icastss-19.2019.67How to use a DOI?

Keywords

global warming, green accounting, green accounting model, matrix green company

Abstract

Environmental issues are no longer a new issue. At present, almost in all countries are starting to pay great attention to the issue of environmental damage, for example the problem of global warming. All parties begin to contribute ideas related to saving the environment. One of them is environmental accounting practices. With regard to the existence of the accommodation industry, many parties hope that the accommodation industry must begin to develop sustainable and environmentally friendly businesses. This study intends to explore the development of environmental accounting in Bali, especially in the Badung Regency. The specific purpose of this study is to be able to compile a model in the form of a green accounting policy which contains concepts; reinforce the pattern of relations and clarify environmental accounting practices, enhance the potential of environmental accounting through education, and sustainable development of environmental accounting research. This research is designed in an exploration that examines management perceptions of environmental accounting including conditions that affect, attention, involvement and reporting of environmental accounting. From the results of this statistical test, the company was positioned in the green company matrix, which was then made based on these conditions.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ayu Dwi Yulianthi
AU  - Putu Wiwiek Ary Susyarini
AU  - Luh Linna Sagitarini
PY  - 2019/10
DA  - 2019/10
TI  - Development of Green Accounting Model for Hospitality Industry in Badung District
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 81
EP  - 84
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.67
DO  - 10.2991/icastss-19.2019.67
ID  - Yulianthi2019/10
ER  -