ACCOUNTING OF PEACE: GREEN MOVEMENT IN INDUSTRY 4.0 (NECESSITY OF DECONSTRUCTION?)

Abstract

This paper provides a discussion of how Industry 4.0 supports the purpose of the green movement brought by the accounting of peace philosophy. The meaning of accounting has evolved over time. Accounting is not merely a tool to gain profit and wealth, but it must also take a role in bringing goodness to the place and the environment in which it exists. Accounting that thinks about balanced with the ecosystem, concerned with its environment, contributes to the highest achievement of wellbeing with fellow human beings, other species of living creatures and the universe. Some of the difficulties faced related to the poor quality of environmental data can be minimized by the presence of technological advances brought by the Industrial Revolution 4.0. Improvements in the environmental data quality which real-time and integrated, of course, give the potential for their use in decision making. Accounting researcher in green movement should be “deconstruction researcher”. It means that: they change the human mind and understanding of "text" in environmental disclosure. They bring out new insights that were previously unthinkable. They attempt to shake up dominant and established thinking logocentrisms. So, their work not only as a symbolic but also substantive. These issues presented in this paper have implications for academics, practitioners or corporate management and policymakers