Akuntansi Sosial Lingkungan: Keputusan Manajer dan Keberlanjutan Wirausaha Sosial pada Masyarakat Rentan ( Bukti Eksperimental dari

Social and environmental issues are important for entrepreneur as a pulley to attain sustainability. With reagrds to this, accounting requires adaptation, not only conveying information on financial responsibility, but also responsibility for social and environmental issues. Nowadays, research limited only focused on how external parties (investors) used this information. This study is different with most of studies, the currently study interprets whether managers, as internal users, consider social and environmental information in project evaluation decision. The study is experimental study from managers in not-for-profit firm that claims as social entrepreneur that have contributed to sustainable development of the vulnerable communities. Built on the stakeholder theory, this study hypothesis’s that managers as internal party consider social and environmental information on their project, particularly on project of vulnerable communities.