Views of Non-Star Hotel Players in Bali on Sustainable Accounting

Sustainability accounting plays a critical role in supporting the achievement of the Millennium Development Goals (MDGs). This study ‎aims to understand how non-star hoteliers perceive sustainability accounting. Conducted in Bali, Indonesia, the research involved 123 non-‎star hotels as participants. Data were analysed using descriptive statistics with the assistance of SPSS 20 software. The results indicate that ‎the level of understanding and awareness among non-star hoteliers in Bali regarding sustainability accounting remains relatively low. Fur-‎Furthermore, the implementation of sustainability accounting faces various obstacles, including a lack of understanding or information about ‎sustainability risks and benefits, low managerial awareness, and limitations in the expertise, skills, and time required to produce sustainability ‎accounting reports. Non-star hotel managers in Bali believe that implementing sustainability accounting can yield benefits, such as fostering improvements in management processes on a sustainable basis and promoting responsible business practices across social, environmental ‎, and economic dimensions. However, they also consider that regulations related to sustainability in Bali are still inadequate. Theoretically, ‎this research contributes to the legitimacy of the theory, suggesting that legitimacy is not inherent but rather constructed through social, cul‎tural, and political processes. Practically, this research enhances understanding of the importance of sustainability accounting and supports ‎efforts to achieve the Sustainable Development Goals (SDGS)‎.