Pentahelix Model in the Prevention of Environmental Accounting Fraud in the 3T Region

• 발행기관: People & Global Business Association
• 저자명: Nur Lazimatul Hilma Sholehah Parmin Ishak Siti Andini Utiarahman
• 간행물 정보: 『Global Business and Finance Review』Vol.29 No.11, 88~100쪽, 전체 13쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

Purpose: This research aims to explore strategies to prevent environmental accounting fraud in the digital era by using the Pentahelix model to support the green economy in the 3T (Frontier, Outermost, Disadvantaged) regions. Design/methodology/approach: This study uses a qualitative descriptive method with data collection techniques through in-depth interviews, observations, and document analysis. The research informants consisted of stakeholders of the Pentahelix model, including governments, academics, entrepreneurs, communities, and the media. Findings: This study shows that digital technologies such as big data, IoT, and blockchain can enhance transparency and accountability in environmental accounting within the 3T regions. However, poor waste management, lack of oversight, and a profit-focused mindset remain major obstacles. Collaboration through the Pentahelix model engaging government, academia, businesses, communities, and the media—is essential to prevent environmental accounting fraud. Research limitations/implications: The results of the study show that digital technologies such as big data, the Internet of Things (IoT), and blockchain can increase transparency and accountability in environmental accounting. However, the main challenges include unstructured waste management, lack of oversight due to limited funds, and the greed of business elites who are more concerned with economic profits than environmental sustainability. Collaboration between stakeholders through the Pentahelix model, training, education, and external supervision, and the role of the media in raising public awareness are key to preventing environmental accounting fraud. This research is limited to the 3T region with its unique characteristics, so the results may not be fully generalizable to other regions. In addition, limited access to digital data and logistical constraints in the region are also challenges in this research. Originality/value: This research provides new insights into the importance of a holistic and inclusive approach through the Pentahelix model in creating a transparent and accurate environmental accounting system in the digital era, especially in the 3T region. This is expected to support sustainable green economic development.

목차

Ⅰ. Introduction

Ⅱ. Method

Ⅲ. Results and Discussion

Ⅳ. Conclusion

References

키워드

Environmental Accounting Fraud Prevention Pentahelix Model Green Economy

참고문헌

• Springer
• INFRA-M Academic Publishing LLC
• Business Strategy and the Environment
• Asia-Pacific Journal of Financial Studies
• Smart Cities
• Annual Review of Environment and Resources
• International Journal of Business and Management
• E3S Web of Conferences
• Environmental Management
• Business Strategy and the Environment
• International Journal of Environmental Research and Public Health
• EPRA International Journal of Multidisciplinary Research (IJMR)
• Global Business and Finance Review
• Journal of Physics: Conference Series
• IOP Conference Series: Earth and Environmental Science
• Global Business and Finance Review
• International Journal of Global Accounting, Management, Education, and Entrepreneurship
• Global Business and Finance Review
• International Journal of Research in Business and Social Science
• Environmental Research: Ecology
• Global Conference on Business and Social Sciences Proceeding
• Finance & Accounting Research Journal
• International Journal of Management Science and Business Administration
• Sustainability Accounting, Management and Policy Journal
• Global Business and Finance Review
• Global Business and Finance Review
• Frontiers in Business, Economics and Management