Construction of The Accountant's Role As A Sustainability Score Player Through A Participatory Action Research Approach

Authors

  • Nining Ika Wahyuni Universitas Jember
  • Eko Ganis Sukoharsono Universitas Brawijaya
  • Roekhudin * Universitas Brawijaya
  • Zaki Baridwan Universitas Brawijaya

Keywords:

the role of accountants, sustainability scoreplayer, participatory action research

Abstract

Purpose The purpose of this study is to construct the role of accountants as sustainability score players, namely as providers of information, support,  and guidance in embedding sustainable business practices in MSMEs.

Design/methodology/approach This study uses a participatory action research (PAR)  approach to construct the role of accountants. This approach requires the active participation of participants in each stage of the PAR cycle, starting from planning, action, observation and evaluating, and reflection. Data were taken through observation, interviews, and FGD. After going through the triangulation process to check its validity, then the data is processed by thematic analysis.

Findings Accountants can expand their role by acting as a sustainability score player through inclusion, providing literacy, and initiating MSMEs to start sustainable business practices. Through this involvement, accountants can realize that they can position themselves as agents of change who are able to become role models, mediators as well as facilitate the movement towards sustainable business for the MSMEs they assist.

Practical implications New habitus to shows that accountants are able to contribute significantly in realizing sustainable development goals must be played by accountants. One of this habitus is getting used to being involved with the community or in this case, especially with MSMEs. “Engage” as a representation that accountants can actively participate in any embedding sustainability efforts.

Originality/value The gap between a value-action  in sustainability accounting research shows that there is no relationship between values derived from existing theory and practical action. This research fills this gap by using an action research approach, and involving educator accountants to find out what actions need to be taken to contribute in the achievement of sustainable development goals

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Published

2023-10-10

How to Cite

Wahyuni, N. I., Sukoharsono, E. G., *, R., & Baridwan, Z. (2023). Construction of The Accountant’s Role As A Sustainability Score Player Through A Participatory Action Research Approach. The International Journal of Accounting and Business Society, 31(2). Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/666

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