Silabi Social Responsibility Acc-Rev
Silabi Social Responsibility Acc-Rev
Matakuliah
Dosen
Deskripsi:
Matakuliah ini membahas konsep-konsep teori akuntansi sosial dan lingkungan serta dimensi
etika dalam bisnis dan akuntansi. Matakuliah ini juga menyajikan hasil-hasil riset akuntansi
pertanggungjawaban sosial (corporate social responsibility-CSR).
Tujuan Pengajaran:
Setelah mengikuti matakuliah ini, mahasiswa diharapkan memiliki pengetahuan dan
pemahaman dimensi lain dari akuntansi (corporate social and environmental) yang meliputi:
1.
2.
3.
4.
Metode perkuliahan:
Kuliah dilaksanakan dengan pendekatan diskusi antar peserta secara aktif mengenai seluruh
materi (referensi) yang ditetapkan dalam silabi ini. Mahasiswa diwajibkan membaca dan
membuat materi kuliah (RMK) sebelum perkuliahan dimulai, serta mempresentasikan di kelas
dan melakukan diskusi dibawah bimbingan dosen pengajar.
Penilaian:
Komponen penilaian prestasi dan pembobotannya adalah sebagai berikut:
Ringkasan materi kuliah (RMK: 5 8 hal 1 spasi)
= 15%
Presentasi dan diskusi
= 25%
Ujian tengah semester
= 30%
Ujian akhir semester
= 30%
Tata-tertib Perkuliahan:
Untuk mencapai tujuan yang diharapkan dari perkuliahan ini, mahasiswa harus mengikuti
ketentuan-ketentan sebagai berikut:
1. Mahasiswa diharuskan hadir di kelas tepat waktu. Toleransi keterlambatan paling lama
15 menit.
2. Jika dosen terlambat hingga 30 menit, kuliah dianggap tidak ada dan mahasiswa
dipersilahkan meninggalkan kelas.
Environmental perspectives
Economic perspectives
Social perspectives
References :
1. Crane, Andrew, Dirk Matten. Business ethics: A European perspective, Oxford University
Press, 2004
2. GRI
3. Estes, Ralph. Tyranny of the bottom line; Mengapa Banyak Perusahaan Membuat Orang
baik bertindak buruk, Penerbit PT Gramedia Pustaka Utama, Jakarta, 2005.
Pertemuan 6: Societal Accounting (Bagian Pertama)
References:
1. Gambling, Trevor. Societal Accounting, 1974
2. Gray, Rob et al. Accounting & Accountability; Changes and Challenges in Corporate
Social and Environmental Reporting, Prentice Hall, 1996
Pertemuan 7: Societal Accounting (Bagian Kedua)
1. Gambling, Trevor. Societal Accounting, 1974
2. Gray, Rob et al. Accounting & Accountability; changes and challenges in corporate social
and environmental reporting, Prentice Hall, 1996
Pertemuan 8: Ujian Tengah Semester
Pertemuan 9: Socially responsible accounting (Bagian Pertama)
References:
1. Mathews, M.R. Socially responsible accounting, Chapman & Hall, first edition, 1993
Pertemuan 10: Socially responsible accounting (Bagian Kedua)
Pertemuan 11: Corporate Social Responsibility (Bagian Pertama)
References :
1. Crane, Andrew, Dirk Matten. Business Ethics: A European perspective, Oxford University
Press, 2004
Pertemuan 12: Corporate Social Responsibility (Bagian Kedua)
References :
1. Crane, Andrew, Dirk Matten. Business ethics: A European perspective, Oxford University
Press, 2004
Akuntansi lingkungan
Pertemuan 13: Accounting for the Environment (Bagian Pertama)
References:
1. Gray, Rob with Jan Bebbington & Diane Walters. Accounting for the environment, Paul
Chapman Publishing Ltd, 1993.
Pertemuan 14: Accounting for the Environment (Bagian Kedua)
References:
1. The Canadian Institute of Chartered Accountants. Environmental Costs and Liabilities:
Accounting and financial Reporting Issues, Research Report.
2. Andrew, Jane. 2000. The Accounting Craft and the Environmental Crisis: Reconsidering
Environmental Ethics, Accounting Forum, Vol. 24, No. 2, pp. 197-222, dalam Critical and
Historical Studies in Accounting, Edited Funnell dan Williams, 2005.
3.
Pertemuan 15: Dimensi Pertanggungjawaban sosial dalam Akuntansi sektor publik
Pertemuan 16: Ujian Akhir Semester
Artikel Acuan:
Bebbington, Jan. 2004. An Evaluation of the Role of Social, Environmental and Sustainable
Development Reporting in Reputation Risk Management, The Fourth Asia Pasific
Interdiciplinary Research in Accounting (Apira) 2004 Conference, Singapore.
Boyce, Gordon. 2000. Public Discourse and Decision Making: Exploring Possibilities for
Financial, Social, and Environmental Accounting. Accounting, Auditing, and
accountability Journal. Vol. 13, No. 1, 27 64.
Buhr, Nola. 1998. Environmental Performance, Legislation and Annual Report disclosure: the
case of acid rain and Falconbridge, Accounting, Auditing and Accountability Journal,
Vol. 11 No. 2 p. 163-190
Burritt, R.L., dan S. Welch. 1997. Accountability for Environmental Performance of the
Australian Commonwealth Public Sector, Accounting, Auditing & Accountability Journal,
Vol.10, No.4, pp. 532-561.
Carroll, Archie B. 1979. A Three-Dimensional Conceptual Model of Corporate Performance,
Academy of Management Review, Vol. 4, No. 4, 497-505.
Carroll, Archie B. 1991. The Pyramid of Corporate Social Responsibility: Toward the Moral
Management of Organizational Stakeholders, Business Horizons, Juli-Agustus, 39-48.
Dey, Colin. 2004. Social Accounting at Traidcraft PLC: An Ethnographic Study of a Strunggle for
the Meaning of Fair Trade. The Fourth Asia Pasific Interdiciplinary Research in
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Dowling, J., dan Pfeffer J., 1975. Organizational Legitimacy: Social Value and Organizational
Behaviour, Pacific Sociological Review, Vol. 18, No.1, pp. 122-36.
Estes, Ralph.1976. Corporate Social Accounting, John Wiley & Sons, New York, NY.
Francis, Jere R. 1990. After Virtue, Accounting As a Moral and Discursive Practice, Accounting,
Auditing and Accountability Journal 3.3: 5-17.
Freedman, Martin dan B. Jaggi. 1979. An Analysis of the Association between Pollution
Disclosure and Economic Performance, Accounting, Auditing and Accountability, 1,2,
43-58.
Freedman, Martin. 1989. Social Accounting, dalam Behavioral Accounting (Siegel dan Marconi),
South-Western Publishing Co. Cincinnati, Ohio.
Gray, R. 1992. Accounting and Environmentalism: An Exploration of the Challenge of Gently
Accounting for Accountability, Transparency and Sustainability, Accounting, Organizations
and Society, Vol. 17, No. 5, pp. 399-425.
Holmes, Sandra L., 1977. Corporate Social Performance: Past and Present of Commitment,
Academy of Management Journal, Vol. 20, No. 3, 433-438.
Lovell, A. 1995. Moral Reasoning and Moral Atmosphere in the Domain of Accounting,
Accounting, Auditing & Acoountability Journal. Vol. 8, No.3; 60-80.
McGuire, J. W. 1963. Business and Society, New York: McGraw-Hill, dalam Carroll, Archie B.,
1979. A Three-Dimensional Conceptual Model of Corporate Performance, Academy of
Management Review, Vol. 4, No. 4, 497-505.
McGuire, Jean B., A. Sundgren dan T. Schneeweis. 1988. Corporate Social Responsibility and
Firm Financial Performance, Academy of Management Journal, Vol.31, No.4, 854-872.
Raar, Jean. 2004. Environmental and Social Responsibility: A Normative Financial Reporting
Concept. The Fourth Asia Pasific Interdiciplinary Research in Accounting (Apira) 2004
Conference, Singapore.
Reich, R.B. 1998. The New Meaning of Corporate Social Responsibility, California Management
Review, Vol. 40, No. 2. Winter, pp. 8-17.
Robin, D. dan Reidenback, R.E. 1998. Integrating Social Responsibility and Ethics into the
Strategic Palnning Process, Business and Professional Ethics Journal, Vol. 7, pp. 29-46