CONSTRUCTING AN UNDERSTANDING OF SUSTAINABILITY REPORT IN THE PERSPECTIVE OF POSTMODERNISM: AN IMAGINARY DIALOGUE IN THE STUDY CASE OF PT. TELEKOMUNIKASI INDONESIA, TBK.

Authors

  • Liberyan Sananwirya University of Brawijaya
  • Made Sudarma University of Brawijaya
  • Gugus Irianto University of Brawijaya

Abstract

The Study is an imaginary dialogue in nature. It uses a Postmodernist perspective in analysing the understading of sustainability report of PT Telekomunikasi Indonensia, TBK (Hereafter, Telkom). There are three persons in the imaginary dialogue: Accountant, Telkom Technologist, and Environmentalist. The study found that through the dialogue there are two basic thought on sustainability report by Telkom. The fist is a model of accountability where Telkom could show its governance and responsibility to run the company. The second is a model of sustainable business where Telkom could be understood their businesses are concerned to fiancial prosperity, social awareness and environmental care.

Keywords: Sustainability Accounting and Reporting, Social and Environmental Accounting, Imaginary Dialogue, Postmodernist Perspective, and Telkom.

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How to Cite

Sananwirya, L., Sudarma, M., & Irianto, G. (2015). CONSTRUCTING AN UNDERSTANDING OF SUSTAINABILITY REPORT IN THE PERSPECTIVE OF POSTMODERNISM: AN IMAGINARY DIALOGUE IN THE STUDY CASE OF PT. TELEKOMUNIKASI INDONESIA, TBK. The International Journal of Accounting and Business Society, 22(2), 19–54. Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/258

Issue

Vol. 22 No. 2 (2014): The International Journal of Accounting and Business Society

Section

Articles

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The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.

 

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