Carbon Accounting: Implikasi Strategis Perekayasaan Akuntansi Manajemen

Muhammad Ja’far S., Lisa Kartikasari
Universitas Islam Sultan Agung

With the advent of the ratification of the Kyoto Protocol by most of the world, including Indonesia, business entities need to consider issues such as trading in carbon allowances (or permits), investment in low- CO2 emission technologies, counting the costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices. Such considerations require information for informed decision making, thus the need for cost accounting and cost management techniques and measures is evident. Kyoto protocol, dictates how governments, bussiness entities and consumers would need to change behaviour in a new economic environment, termed Carbonomics (Ratnatunga, 2008), or espescially in accounting terminology, named Carbonaccounting.

This study was done to test the management accounting strategic issues that affected on possibility of applying of Carbonaccounting paradigm in Central Java manufactures. Those factors are carbon accounting standards, management control systems, production management, corporate governance and the strategic audit. From 112 companies were taken as samples by direct and indirect mail survey, resulted 47 data from manufacturing industries in Central Java.
This study revealed that management control systems, production management, and corporate governance practices are significant variables that affected the Carbon-Accounting Application.

Keywords: Carboniomics, Carbonaccounting, Kyoto Protocol, Carbon Accounting Standards, Management Control Systems, Production Management, Corporate Governance, Strategic Audit.

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Kyoto Protocol, in one of the article, stating the importance of changing behavior to the concept of environmental economics. Recognized or not, today’s economic activity and human consumption has become a major factor in the existence of global warming. Further implication of global warming is increasing the earth’s average temperature that may impact on the socio-cultural aspects are serious if not treated immediately. The Kyoto Protocol is an amendment to the United Nations Framework Convention on Climate Change (UNFCCC), an international agreement on global warming. Countries that ratify this protocol commit to reduce emissions / removals of carbon dioxide and five other greenhouse gases, or to cooperate in emissions trading if they maintain or increase emissions of these gases, which have been linked to global warming. If successfully implemented, the Kyoto Protocol is expected to reduce average global weather between 0.02 ° C to 0.28 ° C in 2050 (http://id.wikipedia.org/wiki/Protokol_Kyoto).

Effect of global warming on human life has led to a series of serious action from the world community to take steps to prevent global warming effects more broadly. Kyoto Protocol, which has signed and ratified by most countries in the world is a key change for the world community. The protocol stated that the governments of the countries pe-ratification, enterprises and consumers should immediately make efforts to change behavior towards a new economic concept, namely, the era of environmental economics, which by Ratnatunga (2007) declared as “Carbonomics”.

Jurnal Simposium Nasional Akuntansi XII (SNA 12)

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