Indonesian Journal of Sustainability Accounting and Management

p-ISSN 2597-6214 | e-ISSN 2597-6222 | DOI 10.28992/ijsam

Indonesian Journal of Sustainability Accounting and Management (IJSAM) is peer–reviewed journal publishing high–quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM provides a platform for dissemination and publication of your work and dedicated to advancing the understanding of sustainability and sustainable development. IJSAM aspires to harmonize theory and practice in the areas of sustainability and sustainable development. IJSAM welcomes papers covering global, regional, national, or even local focus from a philosophical to a practical perspective. It comprises of theoretical and empirical research and for innovative concepts providing a blend of theory and practices of sustainability globally to cater to the interests of practitioners, academics, researchers, students and policy makers. Papers accepted for publication are double–blind refereed to ensure academic rigor and integrity.

Please follow the journal's Aims and Scope for information about its focus and peer-review policy. Articles outside of these guidelines will not be accepted. The following are some of the suggested topics of sustainability accounting and management (but not limited to) for your ready reference for you to contribute: Business and the Environment; Carbon Accounting; Corporate Environmental Management; Corporate Governance; Corporate Social Responsibility; Eco–Management; Eco–Design; Energy and the Environment; Environmental Accountability; Environmental Auditing; Environmental Economics; Environmental Ethics; Environmental Management Accounting; Environmental Management Systems; Environmental Management Tools; Green Finance; Green Hospitality and Tourism Practices; Green Human Resource Management; Green Marketing and Branding; Green Purchasing; Green Supply Chain; Greenhouse Gas Emissions; Integrated Reporting; ISO 14000; Organizational Studies; Socially Responsible Investments; Sustainability Accounting, Accountability and Reporting; Sustainability Strategy; Sustainable Consumer Behavior and Social Practices; Sustainable Development; Trade and the Environment; Waste Management.

IJSAM is indexed and abstracted in: Emerging Sources Citation Index (Web of Science)Science and Technology Index (SINTA)–2ASEAN Citation Index (ACI)Australian Business Deans Council (ABDC)Google ScholarDirectory of Open Access Journals (DOAJ)DimensionsEBSCO Open Science DirectoryGarba Rujukan Digital (GARUDA)BASEROAD

Vol 4, No 1 (2020): June 2020 Article-in-Press

Articles in press are peer reviewed, accepted articles to be published in this publication. When the final article is assigned to volumes/issues of the publication, the article in press version will be removed and the final version will appear in the associated published volumes/issues of the publication. The date an article was first made available online will be carried over. Please be aware that, although articles in press do not have all bibliographic details available yet, they can already be cited using the year of online publication and the DOI, as follows: author(s), article title, Publication (year), DOI.

Table of Contents


Tze San Ong(1), Ah Suat Lee(2), Boon Heng Teh(3), Hussain Bakhsh Magsi(4), Sin Huei Ng(5),
(1) Universiti Putra Malaysia, Faculty of Economics and Management, Selangor, Malaysia
(2) Universiti Tunku Abdul Rahman, Malaysia
(3) Multimedia University, Malaysia
(4) Lasbela University of Agriculture, Water and Marine Sciences, Uthal, Pakistan
(5) Xiamen University, Malaysia