MEASURING SUSTAINABILITY PERFORMANCE IN UNIVERSITY: IS IT POSSIBLE TO IMPLEMENT SUSTAINABILITY ACCOUNTING IN PUBLIC SECTOR ORGANIZATION?
DOI:
https://doi.org/10.28986/jtaken.v6i1.376Keywords:
The GASU method, sustainability performance, sustainability accounting, the STARS systemAbstract
This study aims to identify the ability of non-business organizations to implement the concept of sustainability accounting and to measure the organization’s sustainability performance. The object of this study is higher education institutions (public universities). This study used a qualitative paradigm with data collection techniques and using the document analysis method. The data used is the university’s sustainability report and relevant documents. The methods used to analyze sustainability performance is the GASU method and the STARS System. The results of this study found that public university organizations can apply the concept of sustainability accounting and have a very high capability to implement the concept of sustainability accounting. This study also identified the challenges in the implementation process of sustainability accounting in public sector organizations, particularly in higher education institutions.
References
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Adams, C. A., Muir, S., & Hoque, Z. (2014). Measurement of sustainability performance in the public sector. Sustainability Accounting, Management and Policy Journal, 5(1), 46-67. doi: 10.1108/SAMPJ-04-2012-0018
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An, Y., Davey, H., & Harun, H. (2017). Sustainability reporting at a New Zealand Public University: A longitudinal analysis. Sustainability, 9(9), 1529. doi: 10.3390/su9091529
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Dragomir, V. D. (2011). Accounting for sustainability: the quest for a conceptual framework. International Journal of Critical Accounting, 3(4), 384-398. doi: 10.1504/IJCA.2011.042930
Dyball, M. C., Wang, A. F., & Wright, S. (2015). (Dis)engaging with sustainability: Evidence from an Australian business faculty. Accounting, Auditing and Accountability Journal, 28(1), 69-101. doi: 10.1108/AAAJ-05-2014-1692
Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian public sector organizations: Why they report. Accounting Forum, 33(2), 89–98. doi: 10.1016/J.ACCFOR.2009.04.002
Findler, F., Schönherr, N., Lozano, R., Reider, D., & Martinuzzi, A. (2019). The impacts of higher education institutions on sustainable development: A review and conceptualization. International Journal of Sustainability in Higher Education, 20(1), 23-38. doi: 10.1108/IJSHE-07-2017-0114
Gamage, P., & Sciulli, N. (2017). Sustainability reporting by Australian Universities. Australian Journal of Public Administration, 76(2), 187–203. doi: 10.1111/1467-8500.12215
Hasan, R., & Yun, T. M. (2017). Theoretical linkage between corporate social responsibility and corporate reputation. Indonesian Journal of Sustainability Accounting and Management, 1(1), 16-22. doi: 10.28992/ijsam.v1i2.32
Kaur, A., & Lodhia, S. (2016). Influences on stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils. Corporate Responsibility and Stakeholding (Developments in Corporate Governance and Responsibility, 10, 105–129. doi: 10.1108/S2043-052320160000010010
Kaur, A., & Lodhia, S. (2018). Stakeholder engagement in sustainability accounting and reporting. Accounting, Auditing & Accountability Journal31(1), 338–368. doi: 10.1108/AAAJ-12-2014-1901
Lamberton, G. (2005). Sustainability accounting—a brief history and conceptual framework. Accounting Forum, 29(1), 7–26. doi: 10.1016/j.accfor.2004.11.001
Lange, E. A., & Kerr, S. G. (2013). Accounting and incentives for sustainability in higher education: An interdisciplinary analysis of a needed revolution. Social Responsibility Journal, 9(2), 210-219. doi: 10.1108/SRJ-08-2011-0058
Lozano, R. (2006). A tool for a Graphical Assessment of Sustainability in Universities (GASU). Journal of Cleaner Production, 14(9–11), 963–972. doi: 10.1016/J.JCLEPRO.2005.11.041
McNally, M.-A., Cerbone, D., & Maroun, W. (2017). Exploring the challenges of preparing an integrated report. Meditari Accountancy Research, 25(4), 481–504. doi: 10.1108/MEDAR-10-2016-0085
O’Dochartaigh, A. (2017). Stakeholder relationships, engagement, and sustainability reporting. Social and Environmental Accountability Journal, 37(3), 225–226. doi: 10.1080/0969160X.2017.1376909
Too, L., & Bajracharya, B. (2015). Sustainable campus: Engaging the community in sustainability. International Journal of Sustainability in Higher Education, 16(1), 57-71. doi: 10.1108/IJSHE-07-2013-0080
Vargas, L., Mac-Lean, C., & Huge, J. (2019). The maturation process of incorporating sustainability in universities. International Journal of Sustainability in Higher Education, 20(3), 441-451. doi: 10.1108/IJSHE-01-2019-0043
Adams, C. A., Muir, S., & Hoque, Z. (2014). Measurement of sustainability performance in the public sector. Sustainability Accounting, Management and Policy Journal, 5(1), 46-67. doi: 10.1108/SAMPJ-04-2012-0018
Adams, R., Martin, S., & Boom, K. (2018). University culture and sustainability: Designing and implementing an enabling framework. Journal of Cleaner Production. 171, 434-445. doi: 10.1016/j.jclepro.2017.10.032
Alshuwaikhat, H. M., Adenle, Y. A., & Saghir, B. (2016). Sustainability assessment of higher education institutions in Saudi Arabia. Sustainability, 8(8), 750. doi: 10.3390/su8080750
Amran, A., & Keat Ooi, S. (2014). Sustainability reporting: Meeting stakeholder demands. Strategic Direction, 30(7), 38–41. doi: 10.1108/SD-03-2014-0035
An, Y., Davey, H., & Harun, H. (2017). Sustainability reporting at a New Zealand Public University: A longitudinal analysis. Sustainability, 9(9), 1529. doi: 10.3390/su9091529
Ball, A. (2005). Environmental accounting and change in UK local government. Accounting, Auditing, and Accountability Journal, 18(3), 346–373. doi: 10.1108/09513570510600738
Bradford, M., Earp, J. B., Showalter, D. S., & Williams, P. F. (2017). Corporate sustainability reporting and stakeholder concerns: Is there a disconnect? Accounting Horizons, 31(1), 83–102. doi: 10.2308/acch-51639
Brown, H. S., de Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: Lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17(6), 571–580. doi: 10.1016/J.JCLEPRO.2008.12.009
Caldwell, L. K. (1998). The concept of sustainability: a critical approach. In Lemons J., Westra L., & Goodland R. (Eds), Ecological Sustainability and Integrity: Concepts and Approaches. Dordrecht, Netherlands: Springer. doi: 10.1007/978-94-017-1337-5_1
Dmochowski, J. E., Garofalo, D., Fisher, S., Greene, A., & Gambogi, D. (2016). Integrating sustainability across the university curriculum. International Journal of Sustainability in Higher Education, 17(5), 652-670. doi: 10.1108/IJSHE-10-2014-0154
Dragomir, V. D. (2011). Accounting for sustainability: the quest for a conceptual framework. International Journal of Critical Accounting, 3(4), 384-398. doi: 10.1504/IJCA.2011.042930
Dyball, M. C., Wang, A. F., & Wright, S. (2015). (Dis)engaging with sustainability: Evidence from an Australian business faculty. Accounting, Auditing and Accountability Journal, 28(1), 69-101. doi: 10.1108/AAAJ-05-2014-1692
Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian public sector organizations: Why they report. Accounting Forum, 33(2), 89–98. doi: 10.1016/J.ACCFOR.2009.04.002
Findler, F., Schönherr, N., Lozano, R., Reider, D., & Martinuzzi, A. (2019). The impacts of higher education institutions on sustainable development: A review and conceptualization. International Journal of Sustainability in Higher Education, 20(1), 23-38. doi: 10.1108/IJSHE-07-2017-0114
Gamage, P., & Sciulli, N. (2017). Sustainability reporting by Australian Universities. Australian Journal of Public Administration, 76(2), 187–203. doi: 10.1111/1467-8500.12215
Hasan, R., & Yun, T. M. (2017). Theoretical linkage between corporate social responsibility and corporate reputation. Indonesian Journal of Sustainability Accounting and Management, 1(1), 16-22. doi: 10.28992/ijsam.v1i2.32
Kaur, A., & Lodhia, S. (2016). Influences on stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils. Corporate Responsibility and Stakeholding (Developments in Corporate Governance and Responsibility, 10, 105–129. doi: 10.1108/S2043-052320160000010010
Kaur, A., & Lodhia, S. (2018). Stakeholder engagement in sustainability accounting and reporting. Accounting, Auditing & Accountability Journal31(1), 338–368. doi: 10.1108/AAAJ-12-2014-1901
Lamberton, G. (2005). Sustainability accounting—a brief history and conceptual framework. Accounting Forum, 29(1), 7–26. doi: 10.1016/j.accfor.2004.11.001
Lange, E. A., & Kerr, S. G. (2013). Accounting and incentives for sustainability in higher education: An interdisciplinary analysis of a needed revolution. Social Responsibility Journal, 9(2), 210-219. doi: 10.1108/SRJ-08-2011-0058
Lozano, R. (2006). A tool for a Graphical Assessment of Sustainability in Universities (GASU). Journal of Cleaner Production, 14(9–11), 963–972. doi: 10.1016/J.JCLEPRO.2005.11.041
McNally, M.-A., Cerbone, D., & Maroun, W. (2017). Exploring the challenges of preparing an integrated report. Meditari Accountancy Research, 25(4), 481–504. doi: 10.1108/MEDAR-10-2016-0085
O’Dochartaigh, A. (2017). Stakeholder relationships, engagement, and sustainability reporting. Social and Environmental Accountability Journal, 37(3), 225–226. doi: 10.1080/0969160X.2017.1376909
Too, L., & Bajracharya, B. (2015). Sustainable campus: Engaging the community in sustainability. International Journal of Sustainability in Higher Education, 16(1), 57-71. doi: 10.1108/IJSHE-07-2013-0080
Vargas, L., Mac-Lean, C., & Huge, J. (2019). The maturation process of incorporating sustainability in universities. International Journal of Sustainability in Higher Education, 20(3), 441-451. doi: 10.1108/IJSHE-01-2019-0043
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Submitted
2019-10-15
Accepted
2019-12-05
Published
2020-06-28
How to Cite
Kurniawan, P. S. (2020). MEASURING SUSTAINABILITY PERFORMANCE IN UNIVERSITY: IS IT POSSIBLE TO IMPLEMENT SUSTAINABILITY ACCOUNTING IN PUBLIC SECTOR ORGANIZATION?. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 6(1), 57–72. https://doi.org/10.28986/jtaken.v6i1.376
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International Conference on State Finance and Accountability
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