LEGITIMASI GREEN ACCOUNTING DALAM PEMBATASAN KANTONG PLASTIK

Abstract

Abstract: Legitimacy of Green Accounting in Limiting Plastic Bags. This research sought to further review the level of accountability for limiting consumer plastic bags through nudging practices and a legitimacy approach by retailers. The method used was multiple case studies by combined several approaches and units of analysis. This research found that retailers practice green accounting to comply with government regulations on several nudging measures against consumers. However, consumers considered the imposition of plastic bags to be ineffective and not transparent. Therefore, further efforts were needed in working to limit plastic shopping bags and their disclosure.

Keywords

• greeen accounting
• legitimasi
• nudging
• simbolis