Research Article
Developing “Pro-Environmental” Accounting Education through Pentaple Bottom Line Concept
@INPROCEEDINGS{10.4108/eai.27-4-2019.2286846, author={Fibriyani Nur Khairin and Eko Ganis Sukoharsono and Roekhudin Roekhudin and Bambang Hariadi}, title={Developing “Pro-Environmental” Accounting Education through Pentaple Bottom Line Concept}, proceedings={Proceedings of the 1st Seminar and Workshop on Research Design, for Education, Social Science, Arts, and Humanities, SEWORD FRESSH 2019, April 27 2019, Surakarta, Central Java, Indonesia}, publisher={EAI}, proceedings_a={SEWORD FRESSH}, year={2019}, month={9}, keywords={accounting education curriculum green accounting higher education sustainability}, doi={10.4108/eai.27-4-2019.2286846} }- Fibriyani Nur Khairin
Eko Ganis Sukoharsono
Roekhudin Roekhudin
Bambang Hariadi
Year: 2019
Developing “Pro-Environmental” Accounting Education through Pentaple Bottom Line Concept
SEWORD FRESSH
EAI
DOI: 10.4108/eai.27-4-2019.2286846
Abstract
The issue of sustainability that bring changes in accounting profession, also has an impact on the world of higher education which is the place to proceed for prospective accountants. But the phenomenon of accounting education in higher education tends to focus on achieving accountants' technical competencies. This condition creates accountants who have a good understanding of green accounting techniques but are lacking in instilling ethical values and awareness for pro-environmental behavior. Then the study aims to propose a framework for the concept of green accounting education that is pro-environmental in supporting the achievement of sustainable development. In this study a systematic review method is used to review the literature to find research maps and propose concepts to bridge the gap that occurs based on the review in green accounting education. Furthermore, the result tries to introduce the concept of pentaple bottom line (5P) in accounting education process. The pentaple bottom line concept covers the following aspects namely people, planet, profit, phenotechnology and prophet. Internalization of this concept into accounting curriculum is expected to contribute in realizing a holistic green accounting education and adequate of delivering pro-environmental behavior students.
