Perceptions of Academics and Practitioners against Social Responsibility Accounting Learning in Higher Education

Abstract

The study was aimed to obtain the difference in perception between academics and practitioners toward element dimension of environmental accounting based corporate social responsibility (CSR) or social responsibility accounting (SRA) as establishing competence of accounting graduates.   Independent-Samples t Test was used to determine significance among hypothesis.   Descriptive and frekwency distribution were used to analyze the data.  SPSS 19 statistical program was utilized for those objective.  Meanwhile,   Spearman’s rank correlation and Alpha Cronbach were exploited to test the instrument validity and it reliability, respectively.  Further, statistic discriptive and explorative analysis were exerted to test the normality of data.   The results showed that there was no difference in the perception among academics and practitioners toward environmental accounting in CSR or SRA based. However, academics were given higher approval based on average answer agree or strongly agree.  Additional finding was exhibited that academics groups gave higher approval in development model on environmental accounting subject in CSR or SRA based. Learning outcomes in environmental accounting, environmental management accounting, lecturer competency and wide source of learning were known as dominant aspect for establishing competency of accounting graduates. Furthermore, global orientation on environmental dimension, political will of government on environmental dimension, environmental concern on environmental dimension and public concern about the company on social dimension were found as dominant aspect in environmental accounting dimension in CSR or SRA based.

Keywords: Environmental Accounting, CSR, SRA, Learning outcomes