Legitimizing Corporate Social Responsibility Through "Huyula" Culture Melegitimasi Tanggung Jawab Sosial Perusahaan melalui Budaya "Huyula"

Published: Jul 31, 2023
Keywords:
Legitimization, Corporate Social Responsibility, Huyula Culture

Main Article Content

Abdul Gaffar
Muhammad Ichsan Gaffar
Melinda Ibrahim
Nihlatul Qudus Sukma Nirwana

Abstract

The study aims to capture the concept of Corporate Social Responsibility (CSR) from the perspectives of Lyotard and Huyula culture. CSR practices serve as a grand narrative used to obtain legitimacy for corporate practices and to mitigate negative impacts. This research adopts a qualitative approach within the framework of Postmodernism. The HUYULA culture is employed to dissect the reality of CSR. The findings of the study reveal that (1) the grand narrative in CSR practices is evident in CSR disclosures that primarily focus on fulfilling CSR item requirements according to GRI guidelines, without considering the actual facts and practices within the company. Moral values are disregarded when cases of environmental exploitation and human exploitation occur. CSR disclosures can serve as a tool for legitimizing the actions of corporate elites in serving their own interests. (2) CSR disclosures that accommodate Indonesian culture and noble values can liberate CSR disclosures from the grand narrative. The values of the Huyula culture can be integrated into CSR practices, making CSR implementation and disclosure tangible expressions of corporate care for stakeholders through a culture of mutual assistance. These values can foster the company's love for its stakeholders. Thus, CSR activities and disclosures go beyond being mere grand narratives. They become acts of corporate compassion towards fellow human beings through local wisdom values. This research provides broad insights and implies that cultural values can serve as the foundation for implementing CSR practices

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Article Details

How to Cite
Gaffar, A., Gaffar, M. I., Ibrahim, M., & Sukma Nirwana, N. Q. (2023). Legitimizing Corporate Social Responsibility Through "Huyula" Culture. Journal of Accounting Science, 7(2), 201-207. https://doi.org/10.21070/jas.v7i2.1735
Section
Behavioral Accounting
Author Biography

Abdul Gaffar, Gorontalo State University

Dept. Accounting, Faculty of Economics, Gorontalo State University, Gorontalo, Indonesia

References

Andrews, N. (2016). Challenges of corporate social responsibility ( CSR ) in domestic settings : An exploration of mining regulation vis-à-vis CSR in Ghana. Resources Policy, 47(40), 9–17. https://doi.org/10.1016/j.resourpol.2015.11.001

Ansong, A. (2017). Corporate social responsibility and firm performance of Ghanaian SMEs: The role of stakeholder engagement. Cogent Business and Management, 4(1), 1–17. https://doi.org/10.1080/23311975.2017.1333704

Banerjee, S. B. (2003). Who sustains whose development? Sustainable development and the reinvention of nature. In Organization Studies (Vol. 24, Issue 1). https://doi.org/10.1177/0170840603024001341

Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036–1071. https://doi.org/10.1108/AAAJ-04-2012-00998

Burga, R., Leblanc, J., & Rezania, D. (2017). Analysing the effects of teaching approach on engagement, satisfaction and future time perspective among students in a course on CSR. International Journal of Management Education, 15(2), 306–317. https://doi.org/10.1016/j.ijme.2017.02.003

Chwastiak, M., & Young, J. J. (2003). Silences in annual reports. Critical Perspectives on Accounting, 14(5), 533–552. https://doi.org/10.1016/S1045-2354(02)00162-4
Daulima, F. (2006). Ragam upacara tradisional daerah Gorontalo. Forum Suara Perempuan, LSM Mbu’i Bungale.

Davis Keith. (1973). Editorial. Academic of Management Journal, 16(2), 312–332. https://doi.org/10.1386/slac.13.2.117_2

De Bakker, F. G. A., Groenewegen, P., & Den Hond, F. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business and Society, 44(3), 283–317. https://doi.org/10.1177/0007650305278086

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852

Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174

Dobbs, S., & van Staden, C. (2016). Motivations for corporate social and environmental reporting: New Zealand evidence. Sustainability Accounting, Management and Policy Journal, 7(3), 449–472. https://doi.org/10.1108/SAMPJ-08-2015-0070

Freeman, I., & Hasnaoui, A. (2011). The Meaning of Corporate Social Responsibility: The Vision of Four Nations. Journal of Business Ethics, 100(3), 419–443. https://doi.org/10.1007/s10551-010-0688-6

Gibassier, D., Rodrigue, M., & Arjaliès, D. L. (2018). “Integrated reporting is like God: no one has met Him, but everybody talks about Him”: The power of myths in the adoption of management innovations. Accounting, Auditing and Accountability Journal, 31(5), 1349–1380. https://doi.org/10.1108/AAAJ-07-2016-2631

Gray, R. (2002). Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27(7), 687–708.

Gray, R., Kouhy, R., & Lavers, S. (1995). Pelaporan Sosial dan Lingkungan Perusahaan Tinjauan Literatur dan Studi Longitudinal Pengungkapan Inggris. Accounting, Auditing & Accountability Journal, 8(2), 47–77.

Hofstede, G. (1998). Attitudes, values and organizational culture: Disentangling the concepts. Organization Studies, 19(3), 477–492. https://doi.org/10.1177/017084069801900305

Kamayanti, A. (2016). Metodologi Konstruktif Riset Akuntansi Membumikan Religiositas.

Lim, J. S., & Greenwood, C. A. (2017). Communicating corporate social responsibility (CSR): Stakeholder responsiveness and engagement strategy to achieve CSR goals. Public Relations Review, 43(4), 768–776. https://doi.org/10.1016/j.pubrev.2017.06.007

Lutfillah, N. Q. (2021). Gayatri Akuntan Majapahit. Penerbit Peneleh.

Lyotard, J. . (2009). Kondisi Postmodern: Suatu Laporan mengenai Pengetahuan (Selasar Surabaya (ed.)). Surabaya.

Maroun, W. (2019). Exploring the rationale for integrated report assurance. Accounting, Auditing and Accountability Journal, 32(6), 1826–1854. https://doi.org/10.1108/AAAJ-04-2018-3463

Moneva, J. M., Archel, P., & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30(2), 121–137. https://doi.org/10.1016/j.accfor.2006.02.001

Mulawarman, A. D. (2019). Akuntansi Pertanian. Yayasan Rumah Peneleh.

Mulawarman, A. D. (2022). Paradigma Nusantara. Penerbit Peneleh.

Pertiwi, I. D. A. E., & Ludigdo, U. (2013). Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana. Jurnal Akuntansi Multiparadigma, 4(3), 330–507. https://doi.org/10.33649/pusaka.v1i1.10

Prahara, R. S., & A’yuni, D. S. (2021). Corporate social responsibility as a corporate green accounting implementation. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 3(2), 178–185.

Riyadi Agustinus. (2004). Postmodernisme Versus Modernisme. Studia Philosophica et Theologica, 4(20), 90–102.

Sethi, S. P. (2002). Corporate Codes of Conduct and the Success of Globalization. Ethics and International Affairs, 16(1), 89–106. https://doi.org/10.1111/j.1747-7093.2002.tb00377.x

Sugiharto, B. I. (1996). Posmodernisme: Tantangan bagi Filsafat.

Thalib, M. A. (2019). Akuntansi “Huyula” (Konstruksi Akuntansi Konsinyasi Berbasis Kecerdasan Intelektual, Emosional, Spiritual Dan Sosial). Jurnal Riset Akuntansi Mercu Buana, 5(2), 97. https://doi.org/10.26486/jramb.v5i2.768

Tuan, L. T. (2012). Corporate social responsibility, ethics, and corporate governance. Social Responsibility Journal, 8(4), 547–560. https://doi.org/10.1108/17471111211272110

Werasturi, D. (2017). Konsep Corporate Social Responsibility Berbasis Catur Purusa Artha. Jurnal Akuntansi Multiparadigma, 319–335. https://doi.org/10.18202/jamal.2017.08.7057

Wijanarko, A. (2022). Budaya Tradisional sebagai Roda Keberlangsungan Masyarakat yang Madani.

Yu, Y., & Choi, Y. (2016). Stakeholder pressure and CSR adoption: The mediating role of organizational culture for Chinese companies. Social Science Journal, 53(2), 226–235. https://doi.org/10.1016/j.soscij.2014.07.006