サステナビリティ報告のための会計情報システム設計
Designing Accounting Information Systems For Sustainability Reporting (原題)
L. (Lucia) Sutiono, H. (Haryanto) Haryanto, A. (Amelia) Setiawan, D. (Deva) Evani, E. (Elen) Chin, D. Z. (Daniya) Alifya, N. (Nuriman) Wijaya, C. (Cristiana) Cristiana, J. (Jepri) Jepri, U. A. (Utin) Yulianti, G. (Galih) Putranto, I. (Indriani) Indriani, P. Ramadhani, R. (Rosida) Romadonia, E. (Erik) Sudarso, J. (Jessline) Jessline, L. C. Sian, V. F. (Venna) Han, S. Y. (Syarifah) Ekasari, B. (Bui) Bui +19
🤖 gxceed AI 要約
日本語
本書は、インドネシアの会計情報システム科目の授業プロジェクトから生まれた。2027年施行のPSPK 1・2を見据え、学生が水使用量や電力消費などの10テーマについて、データ収集・記録・統制・報告のプロセスを分析し、サステナビリティ報告を支える内部統制と業務フローを設計する実践的入門書である。
English
This book, from an Indonesian accounting information systems class project, prepares students for PSPK 1 and 2 (effective 2027). Ten student groups analyzed operational activities (water, energy, waste, logistics, etc.) to design processes, risks, controls, and reports supporting sustainability reporting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の適用が迫る中、サステナビリティ情報を支える内部統制やデータプロセスの設計は重要。本書は教育事例だが、実務でのデータ収集体制構築の参考になる。
In the global GX context
Globally, as ISSB and CSRD mandate sustainability disclosures, this work highlights the need for robust accounting information systems and internal controls to ensure data quality, offering a pedagogical model for training future professionals.
👥 読者別の含意
🔬研究者:Sustainability reporting research can draw on the framework linking operational data to reporting processes.
🏢実務担当者:Corporate teams can use the topic-based approach to identify data sources and controls for sustainability metrics.
🏛政策担当者:Regulators may note the importance of embedding sustainability data processes in accounting education.
📄 Abstract（原文）
This book originated from a class project conducted in the Accounting Information Systems course during the second semester of the 2025/2026 academic year. The project was designed in response to a simple concern: the study of Accounting Information Systems should not be limited to established theories and conventional transaction cycles, but should also remain connected to changes taking place in the accounting profession and the wider business environment. One of the developments receiving increasing attention is sustainability reporting. In Indonesia, PSPK 1 and PSPK 2 will become effective on 1 January 2027. The students involved in this project are part of the generation that will enter professional practice as these standards begin to shape organizational reporting and information needs. The class project was therefore intended to provide an early and practical introduction to this development. It did not seek to teach the technical requirements of sustainability reporting in depth. Rather, it invited students to recognize that every item of reported information must first be supported by a process for identifying, collecting, recording, controlling, and reporting the underlying data. The students were divided into ten project groups, with each group examining a different operational activity related to data that may support sustainability reporting. The topics included water consumption, gas consumption, building electricity usage, digital infrastructure energy and data usage, waste generation, operational vehicle fuel consumption, generator fuel consumption, logistics and goods delivery, employee transportation, and air conditioning energy consumption. For each topic, the students identified the relevant activities, risks, internal controls, business-process flows, supporting documents, and reports.
🔗 Provenance — このレコードを発見したソース
- openalex https://repository.milemedia.asia/publications/741508/designing-accounting-information-systems-for-sustainability-reportingfirst seen 2026-08-31 05:02:32
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。