PARADOKS NORMA SOSIAL DALAM KEPATUHAN SERTIFIKASI ISPO: BUKTI DARI AKUNTANSI KEPERILAKUAN
DOI:
https://doi.org/10.25170/balance.v23i1.7839Keywords:
Social Norms Paradox, Behavioral Accounting, Theory of Planned Behavior, ISPO Certification, Value-Control MisalignmentAbstract
This study challenges the foundational assumption in behavioral accounting that social norms promote compliance. It investigates a paradoxical possibility: under certain conditions, social norms may inhibit compliance. Drawing on the theory of planned behavior, this research examines how social norms, conservation beliefs, and self-efficacy influence smallholders' intention to adopt Indonesian Sustainable Palm Oil (ISPO) certification. Survey data from 143 smallholders in South Kalimantan were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a social norms paradox: perceived community pressure negatively influences certification intention. Conservation beliefs also exhibit a negative effect, indicating value-control misalignment when certification is perceived as disconnected from substantive outcomes. In contrast, self-efficacy positively influences intention. This study identifies boundary conditions for subjective norms and introduces the concept of value-control misalignment to explain resistance among environmentally committed actors.
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Bandura, A. (1997). Self-efficacy - The exercise of control. W.H. Freeman and Company.
Black, E. L., Burton, F. G., & Cieslewicz, J. K. (2022). Improving ethics: Extending the theory of planned behavior to include moral disengagement. Journal of Business Ethics, 181(4), 945–978. https://doi.org/10.1007/s10551-021-04896-z
Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74(1), 49–64. https://doi.org/10.1007/s10551-006-9219-x
Brehm, J. W. (1966). A theory of psychological reactance. Academic Press.
Colling, L., & Ceulemans, K. (2023). A holistic view on the opportunities and threats of normative control: A literature review. Journal of Management Control, 34(3), 275–316. https://doi.org/10.1007/s00187-023-00358-x
Einhorn, S., Fietz, B., Guenther, T. W., & Guenther, E. (2024). The relationship of organizational culture with management control systems and environmental management control systems. Review of Managerial Science, 18(8), 2321–2371. https://doi.org/10.1007/s11846-023-00687-0
Erdi, Nawireja, I. K., Wibowo, L. R., Hutabarat, S., Utomo, M. M. B., Kurniasari, D. R., Pramudya, E. P., Hapsari, M., Fuad, Z., Kurniadi, R., Santosa, A., Nugraha, I., Hakim, I., Rizieq, R., Ramawati, & Satwiko, A. A. (2026). Acceleration of smallholder palm oil certification in Riau: Between rationality and policy Utopia. Forest Science and Technology, 22(1), 119–130. https://doi.org/10.1080/21580103.2025.2565629
Falsetta, D., & Spilker, B. C. (2026). Psychological reactance theory and tax evasion intentions. Journal of Business Ethics, 203(3), 593–610. https://doi.org/10.1007/s10551-025-06033-6
Glasbergen, P. (2018). Smallholders do not eat certificates. Ecological Economics, 147, 243–252. https://doi.org/10.1016/j.ecolecon.2018.01.023
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hall, M. (2016). Realising the richness of psychology theory in contingency-based management accounting research. Management Accounting Research, 31, 63–74. https://doi.org/10.1016/j.mar.2015.11.002
Hendrawan, D., & Musshoff, O. (2024). Risky for the income, useful for the environment: Predicting farmers’ intention to adopt oil palm agroforestry using an extended theory of planned behaviour. Journal of Cleaner Production, 475. https://doi.org/10.1016/j.jclepro.2024.143692
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Jelsma, I., Woittiez, L. S., Ollivier, J., & Dharmawan, A. H. (2019). Do wealthy farmers implement better agricultural practices? An assessment of implementation of good agricultural practices among different types of independent oil palm smallholders in Riau, Indonesia. Agricultural Systems, 170, 63–76. https://doi.org/10.1016/j.agsy.2018.11.004
Johnstone, L. (2022). The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs. Sustainability Accounting, Management and Policy Journal, 13(5), 1082–1108. https://doi.org/10.1108/SAMPJ-11-2021-0456
Kock, N. (2015). Common Method Bias in PLS-SEM. International Journal of E-Collaboration, 11(4), 1–10. https://doi.org/10.4018/ijec.2015100101
Merchant, K. A., & Otley, D. (2020). Beyond the systems versus package debate. Accounting, Organizations and Society, 86, 101185. https://doi.org/10.1016/j.aos.2020.101185
Peraturan Presiden Republik Indonesia Nomor 16 Tahun 2025. (2025). Sistem Sertifikasi Kelapa Sawit Berkelanjutan Indonesia (ISPO). In Lembaran Negara RI Tahun 2025 No. 24. (Vol. 24).
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879
Powers, K. E., & Altman, D. (2023). The psychology of coercion failure: How reactance explains resistance to threats. American Journal of Political Science, 67(1), 221–238. https://doi.org/10.1111/ajps.12711
Pramudya, E. P., Wibowo, L. R., Nurfatriani, F., Nawireja, I. K., Kurniasari, D. R., Hutabarat, S., Kadarusman, Y. B., Iswardhani, A. O., & Rafik, R. (2022). Incentives for palm oil smallholders in mandatory certification in Indonesia. Land, 11(4). https://doi.org/10.3390/land11040576
Putri, E. I. K., Dharmawan, A. H., Hospes, O., Yulian, B. E., Amalia, R., Mardiyaningsih, D. I., Kinseng, R. A., Tonny, F., Pramudya, E. P., Rahmadian, F., & Suradiredja, D. Y. (2022). The oil palm governance: Challenges of sustainability policy in Indonesia. Sustainability (Switzerland), 14(3). https://doi.org/10.3390/su14031820
Tessier, S., & Otley, D. (2012). A conceptual development of simons’ levers of control framework. Management Accounting Research, 23(3), 171–185. https://doi.org/10.1016/j.mar.2012.04.003
Watts, J. D., Pasaribu, K., Irawan, S., Tacconi, L., Martanila, H., Wiratama, C. G. W., Musthofa, F. K., Sugiarto, B. S., & Manvi, U. P. (2021). Challenges faced by smallholders in achieving sustainable palm oil certification in Indonesia. World Development, 146. https://doi.org/10.1016/j.worlddev.2021.105565
