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

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