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.Given the emergence of the concept and the need for accounting is not separated from the long history behind the development of its thinking. Accounting can be said to have been present in conditions of war. The war economy itself is understood as a set of special economic measures undertaken to sustain proper production, commodity movements, and distribution. The overall purpose of that at the time was to meet the needs of arms and food for soldiers and people in wartime (Diaconu, 2017). From this background then the attention to how the idea of funding, loans, and taxes then emerged. The economy is aimed at war, a victory for one side, the strongest of course. It also affects accounting thinking, where all is only for the interests of capital owners, do not need to pay attention to other human resources, let alone the environment. Natural resources seem like something that can be freely taken. Accounting and thought inside are still designed for war. Accounting once stood based on a war-based economic system at that time.