Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

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Professional Accountants' Competency Based on a Sustainable Concept

Authors
Santy Setiawan1, *, Se Tin1, Yunita Christy1
1Department of Accounting, Maranatha Christian University, Bandung, Indonesia
*Corresponding author. Email: santy_jc@yahoo.com
Corresponding Author
Santy Setiawan
Available Online 30 May 2023.
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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Volume Title
Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 May 2023
ISBN
978-2-38476-064-0
ISSN
2352-5428
DOI
10.2991/978-2-38476-064-0_5How to use a DOI?
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.

Cite this article

risenwbib
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  -