The Role of Social Accounting in Promoting Business Sustainability in the Creative Industry Sector

Gilbert Rely; Olivia Ridheta Citrawijaya; Faisal; Subur Harahap; Eko Cahyo Mayndarto

doi:10.55927/ijabm.v4i3.293

Authors

Gilbert Rely Universitas Bhayangkara Jakarta Raya Bekasi
Olivia Ridheta Citrawijaya Universitas Airlangga, Surabaya
Faisal Universitas Pancabudi, Medan
Subur Harahap Institut Bisnis Nusantara, Jakarta
Eko Cahyo Mayndarto Universitas Tama Jagakarsa, Jakarta

DOI:

https://doi.org/10.55927/ijabm.v4i3.293

Keywords:

Social Accounting, Business Sustainability, Creative Industries, Triple Bottom Line, Corporate Social Responsibility

Abstract

This study examines the strategic role of social accounting as an important tool in encouraging business sustainability in the creative industry sector. Using a mixed-method approach that combines quantitative surveys and qualitative case studies, this study systematically examines how social accounting practices affect the performance of the triple bottom line, economic, social, and environmental, in creative companies. Based on established stakeholder theory and legitimacy, this study describes the mechanisms by which social accounting improves transparency, stakeholder engagement, and corporate social responsibility thereby driving sustainable business models. The research findings show that creative industry players who comprehensively integrate social accounting frameworks are able to demonstrate better adaptability to market dynamics, increased reputational capital, and higher community trust, which collectively contribute to long-term business continuity. This research provides empirical evidence that confirms the relevance of social accounting in aligning organizational goals with social expectations, while offering practical insights for policymakers, practitioners

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