Rabu, 25 Agustus 2010

Social Accounting and Responsibility Accounting

Rancangan Materi Perkuliahan:
Pertemuan 1: Pendahuluan: Silabi dan kontrak Belajar

Pertemuan 2: Kedudukan sosial perusahaan
1. Estes, Ralph. Tyranny of the bottom line; Mengapa Banyak Perusahaan Membuat Orang baik bertindak buruk, Penerbit PT Gramedia Pustaka Utama, Jakarta, 2005.
2. Rudito, Bambang & Melia Famiola. Etika Bisnis dan Tanggung Jawab sosial Perusahaan di Indonesia, Penerbit Rekayasa Sains, 2007.
3. Carroll, Archie B., 1979. A Three-Dimensional Conceptual Model of Corporate Performance, Academy of Management Review, Vol. 4, No. 4, 497-505.

Pertemuan 3: Konsep Modal dan Laba
References :
1. Zohar, Danah & Ian Marshall. Spiritual Capital; Memberdayakan SQ di dunia bisnis, Penerbit Mizan, 2004
2. Hasbullah, Jousairi. Social Capital (Menuju Keunggulan Budaya Manusia Indonesia), Penerbit MR-United Press Jakarta.
3. Subiyantoro, Eko B., dan Iwan Triyuwono. 2004. Laba Humanis: Tafsir Sosial atas Konsep Laba dengan Pendekatan Hermeneutika, Edisi Pertama, Cetakan Pertama, Penerbit: Bayumedia Publishing, Malang.

Pertemuan 4: Etika Bisnis & Lingkungan
References :
1. Keraf A. Sonny. Etika Bisnis
2. Keraf A. Sonny. Etika Lingkungan
Pertemuan 5: The triple bottom line
• Environmental perspectives
• Economic perspectives
• Social perspectives
References :
1. Crane, Andrew, Dirk Matten. Business ethics: A European perspective, Oxford University Press, 2004
2. 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 Accounting (Apira) 2004 Conference, Singapore.

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

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