SIMULACRA DAN RETORIKA DALAM SUSTAINABILITY REPORT: ADAKAH KONTRIBUSI PERAN AKUNTANSI?

Akhmad Riduwan, Andayani Andayani

Abstract


This study aims to evaluate the extent to which the accounting and sustainability report used by companies as a tool and rhetoric media to build a positive image and gain stakeholders legitimacy. The research is based on sustainability report content analysis from five public companies in Indonesia. Sustainability report content was confirmed by the socio-ecological activities that were actually carried out by the company around the reporting period. The results of the analysis are justified based on the concept of simulacra from Jean Baurillard, a French philosopher. The results showed that 98.43 percent of positive sustainability issues were disclosed in the sustainability report, but for negative issues, only 12.5 percent were disclosed. In the perspective of Jean Baudrillard's thinking, sustainability report contains four levels of simulacra, in which management accounting has a role in the process of creating simulacra and the development of rhetoric.

Keywords: accounting, sustainability report, simulacra, rhetoric, Jean Baudrillard.

Full Text:

PDF

References


Adams, C.A. 2004. The ethical, social and environmental reporting performance portrayal gap. Accounting, Auditing & Accountability Journal 17 (5):

-757.

Agrawal, S., R,K. Singh, dan Q. Murtaza 2016. Triple bottom line performance evaluation of reverse logistics. Competitiveness Review 26 (3):

-310

Albelda, E. 2011. The role of management accounting practices as facilitators of the environmental management - Evidence from EMAS Organisations. Sustainability Accounting, Management and Policy Journal 2 (1): 76-100.

Alewine, H.C., dan D.N. Stone. 2013. How does environmental accounting information influence attention and investment?. International Journal of Accounting & Information Management 21 (1):

-52.

Arroyo, P. 2012. Management accounting change and sustainability: an institutional approach. Journal of Accounting & Organizational Change 8 (3):

-309.

Baudrillard, J. 1994. Simulacra and Simulation. University of Michigan Press, Ann Arbor, MI.

Baudrillard, J. 1984. The precession of simulacra, in B. Wallis (Ed.), Art After Modernism: Rethinking Representations, David R. Godine. Boston. MA:253-282.

Baudrillard, J. 1988. in Poster, M. (Ed.), Selected Writings, Polity Press, Cambridge, MA.

Bebbington, J., B. ODwyer, dan J. Unerman. 2007. Postscript and conclusions, dalam J. Unerman,

J. Bebbington, dan B. ODwyer (Eds) Sustainability, Accounting and Accountability Routledge, New York, NY: 345-349.

Boiral, O. 2013. Sustainability reports as simulacra? A counter- account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal 26 (7):

-1071.

Boyce, G. 2000. Public discourse and decision making: Exploring possibilities for financial, social and environmental accounting. Accounting, Auditing & Accountability Journal 13 (1): 27-

Brennan, N.M. dan D. M. Merkl- Davies. 2014. Rhetoric and argument in social and environmental reporting: the Dirty Laundry case. Accounting, Auditing & Accountability Journal 27 (4):

-633.

Buchanan, E. 2005. Readings in Virtual Research Ethics: Issues and Controversies Information Management 18 (1-2): 26-27.

Burritt, R.L. dan S. Schaltegger. 2010. Sustainability accounting and reporting: fad or trend?. Accounting, Auditing & Accountability Journal 23 (7):

-846.

Caliskan, A.O. 2014. How accounting and accountants may contribute in sustainability?. Social Responsibility Journal 10 (2),

: 246-267.

Cho, C.H. dan D.M. Patten. 2007. The role of environmental disclosures as tools of legitimacy: a research note. Accounting, Organizations and Society 32 (7-8): 639-647.

Cho, C.H., R.W. Roberts, dan D.M. Patten. 2010. The language of

U.S. corporate environmental disclosure. Accounting, Organizations and Society 35 (4): 431-443.

Cho, C.H., M. Freedman, dan D.M. Patten. 2012. Corporate disclosure of environmental capital expenditures: A test of alternative theories. Accounting, Auditing & Accountability Journal, Vol. 25 Issue 3: 486-507.

Dascalu, C., C. Caraiani, C.I. Lungu,

F. Colceag, dan G.R. Guse. 2010. The externalities in social

environmental accounting. International Journal of Accounting & Information Management, Vol. 18 Issue 1:

-30

Davison, J. 2008. Rhetoric, repetition, reporting and the dot.com era: words, pictures, intangibles. Accounting, Auditing & Accountability Journal 21 (6): 791-826.

Deegan, C. 2002. The legitimizing effect of social and environmental disclosures: a theoretical Foundation. Accounting, Auditing & Accountability Journal 15 (3):

-311.

De-Villiers, C., dan C. Van-Staden. 2012. New Zealand shareholder attitudes towards corporate environmental disclosure. Pacific Accounting Review 24 (2):186-210.

Dobler, M., K. Lajili, dan D. Zhal. 2015. Corporate environmental sustainability disclosures and environmental risk: Alternative tests of socio- political theories. Journal of Accounting & Organizational Change 11 (3): 301-332.

Dunk, A.S. 2002. Product quality, environmental accounting and quality performance. Accounting, Auditing & Accountability Journal 15 (5):

-732.

Edwards, P., F.K. Birkin, dan D.G. Woodward. 1999. Extending the boundaries of annual reporting: A challenge to the accountant and her profession. Journal of Applied Accounting Research 5 (1): 37-67.

Gallhofer, S., K. Gibson, J. Haslam,

P. McNicholas, dan B.

Takiari. 2000. Developing environmental accounting: insights from indigenous cultures. Accounting, Auditing & Accountability Journal 13 (3):

-409.

Georg, S. dan L. Justesen. 2017. Counting to zero: accounting for a green building. Accounting, Auditing & Accountability Journal 30 (5):

-1081.

Gilbert, D.U. dan A. Rasche. 2007. Opportunities and problems of standardized ethics initiatives

a stakeholder theory perspective. Journal of Business Ethics 82 (3): 755-773.

Gray, R. 2006. Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?. Accounting, Auditing and Accountability Journal 9 (6):

-819.

Gray, R. 2010a. A re-evaluation of social, environmental and sustainability accounting: An exploration of an emerging transdisciplinary field?. Sustainability Accounting, Management and Policy Journal, Vol. 1 Issue 1: 11-32.

Gray, R. 2010b. Is accounting for sustainability actually accounting for sustainability . .

. and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 35 (1): 47-62.

GRI (Global Reporting Initiative). 2006. Sustainability Reporting Guidelines. GRI: Amsterdam.

Gunarathne, N. dan K.H. Lee. 2015. Environmental Management Accounting (EMA) for

environmental management and organizational change An eco-control approach Journal of Accounting & Organizational Change 11 (3): 362-383.

Guthrie, J. dan I. Abeysekera. 2006. Content analysis of social, environmental reporting: what is new. Journal of Human Resource Costing & Accounting 10 (2): 114-126.

Herath, G. 2005. Sustainable development and environmental accounting: the challenge to the economics and accounting profession. International Journal of Social Economics 32 (12): 1035-1050.

Homayoun, S., F.J. Al-Thani, dan S. Homayoun. 2016. A Sustainability Accounting: Case Study on Exploration, Production and Midstream Activities at Maersk Oil. International Journal of Energy Economics and Policy 6(1): 20-27.

Hsieh, H. F. dan S. Shannon, S. 2005. Three approaches to qualitative content analysis. Qualitative Health Research 15 (9): 1277-1288

Islam, M., dan S. Dellaportas. 2011. Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh. Social Responsibility Journal 7 (4): 649-664.

Khan, T. dan R. Gray. 2016. Accounting, identity, autopoiesis, and sustainability: A comment, development and expansion on Lawrence, Botes, Collins and Roper (2013). Meditari Accountancy Research 24 (1): 36-55.

KPMG. 2008. International Survey of Corporate Responsibility Reporting. KPMG International: Zurich.

Livesey, S.M. dan K. Kearins. 2002. Transparent and caring organizations? A study of sustainability reports by the Body Shop and Royal Dutch Shell. Organization and Environment 15 (3): 233-258.

Madein, A., dan M. Sholihin. 2015. The impact of social and environmental information on managers decisions: Experimental evidence from Indonesia. Asian Review of Accounting 23 (1): 156-169.

Marais, M. 2012. CEO rhetorical strategies for corporate social responsibility (CSR). Society and Business Review 7 (3): 223-

Maunders, K.T. dan R.L. Burritt. 1991. Accounting and Ecological Crisis. Accounting, Auditing & Accountability Journal, Vol. 4 Issue3: 9-26.

Medley, P. 1997. Environmental accounting: what does it mean to professional accountants?. Accounting, Auditing & Accountability Journal 10 (4):

-600.

Mobus, J.L. 2005. Mandatory environmental disclosures in a legitimacy theory context. Accounting, Auditing & Accountability Journal 18 (4):

-517.

Negash, M. 2012. IFRS and environmental accounting. Management Research Review 35 (7): 577-601.

Nikolaou, I.E. dan K.I. Evangelinos. 2010. Classifying current social responsibility accounting

methods for assisting a dialogue between business and society. Social Responsibility Journal 6 (4): 562-580.

Nyquist, S. 2003. Environmental information in annual reports: a survey of Swedish accountants. Managerial Auditing Journal 18 (8): 682-691.

ODwyer, B. 2005. Stakeholder democracy: challenges and contributions from social accounting. Business Ethics: A European Review 14 (1): 28-41.

Owen, D., T. Swift, C. Humphrey, and M. Bowerman. 2000. The new social audits: Accountability, managerial capture or the agenda of social champions? European Accounting Review 9 (1): 81-98.

Riduwan, A. dan Andayani. 2018a. Peran Akuntansi dalam Pertanggungjawaban Sosio- Ekologi. Jurnal Akuntansi Muliparadigma 9 (2): 205-222.

Riduwan, A. dan Andayani. 2018b. Prinsip Akuntansi Jancukan: Ungkapan Suroboyoan atas Upaya Pemenuhan Karakteristik Kualitatif

Pelaporan Keuangan. Prosiding: Temu Masyarakat Akuntansi Multiparadigma VI. Universitas Airlangga: 20-21

Juli 2018.

Roberts, J. 2009. No one is perfect: the limits of transparency and an ethic for intelligent Accountability. Accounting, Organisations and Society 34: 957-970.

Russell, S., M.J. Milne, dan C. Dey. 2017. Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions

for ecologically informed Accounting. Accounting, Auditing & Accountability Journal 30 (7): 1426-1458.

Schneider, T., G. Michelon, dan M. Maier. 2017. Environmental liabilities and diversity in practice under international financial reporting standards. Accounting, Auditing & Accountability Journal 30 (2):

-403.

Sen, M., K. Mukherjee, dan J.K. Pattanayak. 2011. Corporate environmental disclosure practices in India. Journal of Applied Accounting Research 12 (2): 139-156.

Solovida, G.T., dan H. Latan. 2017. Linking environmental strategy to environmental performance: Mediation role of environmental management accounting. Sustainability Accounting, Management and Policy Journal 8 (5): 595-619.

Sridhar, K. 2012. Corporate conceptions of triple bottom line reporting: an empirical analysis into the signs and symbols driving this fashionable framework. Social Responsibility Journal 8 (3): 312-

Stacey, A. dan J. Stacey. 2012a. Research Ethics for Sustainable Development. European Conference on Research Methodology for Business and Management Studies 391-

XV. Kidmore End: Academic Conferences International Limited (Jun 2012).

Stacey, A. dan J. Stacey. 2012b. Integrating Sustainable Development into Research Ethics Protocols. Electronic

Journal of Business Research Methods 10 (2) (Dec 2012): 54-

Sundin, H., dan D. A. Brown. 2017. Greening the black box: integrating the environment and management control systems. Accounting, Auditing & Accountability Journal 30 (3):

-642.

Tilt, C.A. 2006. Linking environmental activity and environmental disclosure in an organisational change framework", Journal of Accounting & Organizational Change 2 (1): 4-24

Unerman, J., J. Bebbington, dan B. ODwyer. 2007. Sustainability, Accounting and Accountability: Routledge, New York, NY.

Wilkinson, T M. 2004. Individualism and the Ethics of Research on Humans. HEC Forum Dordrecht 16 (1): 6-26.

Zhang, Y. dan B.M. Wildemuth. 2009. Qualitative analysis of content, dalam B.M. Wildemuth (Ed.), Applications of Social Research Methods to Questions in Information and Library Science, Libraries Unlimited, Westport, CT: 308- 319.




DOI: https://doi.org/10.25134/jrka.v5i2.2007

Refbacks

  • There are currently no refbacks.