Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian
نویسندگان
چکیده
This paper aims to present an environmental accounting framework based on divinity. The is built by combining the triple bottom line (TBL) theory, which commonly used, and Tri Hita Karana (THK) derived from local wisdom in Bali so that a new formed. discusses Catur Brata PeNyepian (CBP) as implementation of THK study how Bali's culture can be used companies world implementing accounting. Data analysis was carried out conducting interviews with informants who had understanding, practice, policymakers Bali. opinions are then discussed, conclusions drawn. implication this produce for more complete divine elements.
منابع مشابه
Triple-Bottom-Line Accounting of Social, Economic and Environmental Indicators - A New Life-Cycle Software Tool for UK Businesses
.................................................................................................................................. 2 1. Corporate Sustainability – an Introduction to Triple Bottom Line reporting........... 3 2. Measuring all indirect impacts ....................................................................................... 4 3. Unravelling the supply chain ....................
متن کاملA new SDN-based framework for wireless local area networks
Nowadays wireless networks are becoming important in personal and public communication andgrowing very rapidly. Similarly, Software Dened Network (SDN) is an emerging approach to over-come challenges of traditional networks. In this paper, a new SDN-based framework is proposedto ne-grained control of 802.11 Wireless LANs. This work describes the benets of programmableAcc...
متن کاملLenzen, Foran and Dey: Triple Bottom Line Accounting of Economy and Environment
The primary mining sector portrays advantaged outcomes for the environmental and financial indicators, but below average performance for the social indicators of employment generation, income and government revenue. The export propensity indicator is four times the average reflecting the industry’s contribution to helping improve the international trade balance. The lower than average contribut...
متن کاملGetting to the Bottom of “ Triple Bottom Line ”
In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimes contradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what is soun...
متن کاملRoi from Environmental Initiatives in Tourism Accommodation Enterprises: a ‘triple Bottom Line’ Approach
Owners, managers and operators of most businesses are now increasingly aware of their responsibility to the environment. Oftentimes, however, there are significant costs associated with environmental initiatives. Fortunately though, adopting sensible, effective and efficient energy, water and waste management practices may result in substantial savings. In this paper, we report on the developme...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal ilmiah akuntansi
سال: 2023
ISSN: ['2528-1399', '2527-4090']
DOI: https://doi.org/10.23887/jia.v7i2.53675