This textbook is positioned at the intersection of sustainability accounting, public sector accountability, and development performance measurement. It reflects a growing need within accounting education to move beyond financial metrics and engage with the complex, multi-stakeholder realities of sustainability governance, particularly in developing economies. Rather than focusing solely on disclosure or compliance, the book emphasizes performance-based evaluation, Triple Bottom Line (TBL) measurement, and the design of transformative accountability frameworks in post-extractive regions. Drawing on Indonesia’s post-mining landscape as an empirical base, the book integrates concepts from stakeholder theory, legitimacy theory, and institutional governance—while also introducing original frameworks such as TILANG, TULANG, and the JUSTAN Pillars.

This work is grounded in a critical perspective on accounting, which challenges the assumption that accounting is a neutral or purely technical practice. Instead, accounting is viewed as a system of power and representation that can either reinforce inequality or enable social transformation. In post-mining contexts—where CSR practices often serve symbolic legitimacy more than real empowerment—this book advocates for a form of accounting that is emancipatory, inclusive, and justice-oriented. While the book’s primary orientation is critical, it also draws on behavioral accounting tools, particularly the Theory of Planned Behavior (TPB), to analyze how individual and community intentions, motivations, and perceptions influence the success of sustainability interventions. In this way, the book bridges structural critique with actionable behavioral insight—equipping readers to become both analysts and change agents in the pursuit of sustainability.