PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May

Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types

Nicholas Renaldo (Institut Bisnis dan Teknologi Pelita Indonesia)
Andi Andi (Institut Bisnis dan Teknologi Pelita Indonesia)
Novita Yulia Putri (Institut Bisnis dan Teknologi Pelita Indonesia)
Fitri Yani (Sekolah Tinggi Ilmu Ekonomi Indonesia)



Article Info

Publish Date
31 May 2023

Abstract

A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.

Copyrights © 2023






Journal Info

Abbrev

ICOBIMA

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING (ICOBIMA) is a means to convey and develop ideas and thoughts in creating progress in the fields of business science, management, accounting, and other related fields. Some of the scopes of the discussion held by ICOBIMA are technology ...