JURGEN HABERMAS CRITICAL REVIEW ON SOCIAL AND ENVIRONMENTAL ACCOUNTING PRACTICES AT BAKARU HYDROELECTRIC POWER PLANT

Authors

  • Yahya Masters Program in Accounting, Faculty of Economics and Business, Hasanuddin University Makassar
  • Darwis Said Masters Program in Accounting, Faculty of Economics and Business, Hasanuddin University Makassar
  • Ratna Ayu Damayanti Masters Program in Accounting, Faculty of Economics and Business, Hasanuddin University Makassar

DOI:

https://doi.org/10.17605/OSF.IO/9CW6M

Keywords:

social and environmental accounting, critical, csr disclosure

Abstract

This study aims to critically examine the social and environmental accounting practices carried out by the Bakaru hydropower plant based on the perspective of Jurgen Habermas, this research was carried out at the Bakaru hydropower plant by taking informants from employees and the local community around the company. appointed in the study, collecting data through observation and documentation in various situations in the field, the data were analyzed with a qualitative approach using Jurgen Habermas' critical communication action theory to review the reality of social and environmental accounting practices. The results of the study show that the application of corporate social and environmental accountingnot yet fully felt by the surrounding community as beneficiaries, this is due to the lack of corporate responsibility (CSR) programs issued by the Bakaru PLTA, the programs that are mostly implemented are still aid and have not been oriented towards sustainability in providingreporting on prevention and maintenance of environmental activities.

Downloads

Published

2021-07-28

Issue

Vol. 8 No. 07 (2021): IJIERT

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0 DEED).

You are free to:

  1. Share — copy and redistribute the material in any medium or format
  2. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. NonCommercial — You may not use the material for commercial purposes .
  3. NoDerivatives — If you remix, transform, or build upon the material, you may not distribute the modified material.
  4. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.

 

Rights of Authors

Authors retain the following rights:
1. Copyright and other proprietary rights relating to the article, such as patent rights,
2. the right to use the substance of the article in future works, including lectures and books,
3. the right to reproduce the article for own purposes, provided the copies are not offered for sale,
4. the right to self-archive the article.

How to Cite

Yahya, Darwis Said, & Ratna Ayu Damayanti. (2021). JURGEN HABERMAS CRITICAL REVIEW ON SOCIAL AND ENVIRONMENTAL ACCOUNTING PRACTICES AT BAKARU HYDROELECTRIC POWER PLANT. International Journal of Innovations in Engineering Research and Technology, 8(07), 270-279. https://doi.org/10.17605/OSF.IO/9CW6M