Pendekatan Filosofis Terhadap Akuntansi Sosial: Analisis Literatur Tentang Dimensi Etika dan Tanggung Jawab
Abstract
This research discusses a philosophical approach to social accounting with a focus on analyzing literature regarding ethical and responsibility dimensions as a basis for understanding social accounting practices from a theoretical perspective. This research aims to evaluate the application of ethical and responsible dimensions in social accounting practice with a philosophical approach as an analytical framework. The research method used is a literature review by collecting data from various relevant journal sources and previous research. The research results show that philosophical approaches, such as utilitarianism and deontology, provide an important normative framework for reducing the gap between ideal expectations and reality in social accounting practices, as well as encouraging transparency, accountability and corporate sustainability through the application of deep ethics and social responsibility.
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