Sustainability Dalam Rantai Pasok Global: Tinjauan Literatur Dari Perspektif Bisnis Internasional dan Manajemen Rantai Pasok

Authors

  • Ruslaini Ruslaini STIE Kasih Bangsa
  • Eri Kusnanto STIE Kasih Bangsa

DOI:

https://doi.org/10.32585/jbfe.v1i2.5691

Keywords:

Corporate Sustainability, Global supply chains, Green technology, Sustainable development goals

Abstract

In the context of supply chain management and international business, sustainability in global supply chains is crucial. This literature review synthesizes various studies to explore strategies, outcomes, and challenges related to sustainability initiatives in different organizational settings. The findings highlight the importance of stakeholder engagement, technological innovation, and regulatory compliance in promoting sustainable practices. Additionally, adopting green technologies and collaborating with suppliers are essential for enhancing sustainability and operational efficiency. Integrating Sustainable Development Goals (SDGs) and digital advancements is key to achieving competitive advantage and resilience in global markets.

Downloads

Download data is not yet available.

References

Albu, N., & Alexander, D. (2019). The IFRS option for accounting harmonization in the public sector: A comparative analysis. International Journal of Public Sector Management, 32(2), 118-132.

Ball, R. (2006). International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting and Business Research, 36(sup1), 5-27.

Ball, R., Jayaraman, S., & Shivakumar, L. (2015). National market valuation effects of international accounting harmonization: The case of mandatory IFRS adoption in the UK. Journal of Accounting and Economics, 60(2-3), 1-20.

Ball, R., Jayaraman, S., & Shivakumar, L. (2018). First IFRS adoption and the perceived quality of financial reporting: Insights from US companies’ mandatory IFRS filings. Journal of Accounting Research, 56(1), 71-140.

Barth, M. E., Landsman, W. R., & Lang, M. (2016). International accounting standards and accounting quality. Journal of Accounting Research, 54(2), 415-445.

Barth, M. E., Landsman, W. R., Lang, M., & Williams, C. (2014). Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics, 54(1), 68-93.

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101.

Creswell, J. W. (2013). Qualitative inquiry and research design: Choosing among five approaches. Sage Publications.

Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Albu, N., & Alexander, D. (2019). The IFRS option for accounting harmonization in the public sector: A comparative analysis. Journal of Accounting Research, 46(5), 1085-1142.

Daske, H., Hail, L., Leuz, C., & Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions. Journal of Accounting Research, 51(3), 495-547.

Dickins, D., & Cooper, B. (2010). IFRS: A summary and update. Internal Auditing, 25(6), 4.

Guest, G., Bunce, A., & Johnson, L. (2006). How many interviews are enough? An experiment with data saturation and variability. Field Methods, 18(1), 59-82.

Hoogervorst, H. (2013). IFRS and the IASB: Vision, objectives, and strategic challenges. Journal of Accounting Research, 51(5), 1009-1033.

Jermakowicz, E. K., & Gornik-Tomaszewski, S. (2006). Implementing International Financial Reporting Standards in a post-communist economy: A case study of Romania. Journal of International Accounting Research, 5(1), 25-50.

Li, X., Pike, R., & Haniffa, R. (2017). Determinants of the quality of mandatory disclosures in annual reports: Evidence from Chinese listed companies. Advances in Accounting, 38, 58-70.

Nobes, C. (2014). National accounts of an English cotton spinning company in 1925: A comparison with IFRS. Accounting History Review, 24(2), 107-128.

Nobes, C., & Parker, R. H. (2014). Comparative international accounting. Pearson Education Limited.

Nobes, C., & Stadler, C. (2015). The qualitative characteristics of financial information, and managers' accounting decisions: Evidence from IFRS policy changes. Accounting and Business Research, 45(4), 514-548.

O’Dwyer, B., & Unerman, J. (2016). Fostering rigour in accounting for social sustainability. Accounting, Organizations and Society, 49, 32-40. https://doi.org/10.1016/j.aos.2015.11.003

Owolabi, S. A., Rahman, A. A., & Oba, V. C. (2019). The impact of IFRS adoption on financial reporting quality in Nigeria: A qualitative study. International Journal of Accounting & Information Management, 27(4), 654-673.

Patton, M. Q. (2015). Qualitative research & evaluation methods: Integrating theory and practice. Sage Publications.

Ramanna, K., & Sletten, E. (2014). Network effects in countries' adoption of IFRS. Harvard Business School Accounting & Management Unit Working Paper, (14-091).

Skaife, H. A., Collins, D. W., & LaFond, R. (2015). The effect of IFRS adoption on cross-border investment in debt markets. Contemporary Accounting Research, 32(2), 433-457.

Street, D. L., & Gray, S. J. (2001). Observational study of the capitalization of IAS versus US GAAP accounting standards for real estate investment properties in the United Kingdom. Journal of International Accounting Research, 2(1), 69-87.

Published

2020-12-31

How to Cite

Ruslaini Ruslaini, & Eri Kusnanto. (2020). Sustainability Dalam Rantai Pasok Global: Tinjauan Literatur Dari Perspektif Bisnis Internasional dan Manajemen Rantai Pasok. Journal of Business, Finance, and Economics (JBFE), 1(2). https://doi.org/10.32585/jbfe.v1i2.5691