KAJIAN LITERATUR DAN SINTESIS ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) : SEBUAH STUDI REVIU SISTEMATIS
This study aims to find out how the development of EMA research in 2000 - 2019. This research is a type of literature study research using secondary data sourced from the Publish Or Perish application and produces 5 publishers namely Elsevier, Emerald, Springer, Taylor & Francis, Wiley Online Library. Furthermore, the journals obtained from each publisher were analyzed to limit the quality of the journals by only using journals that were in the Q1 – Q3 range and indexed by Scopus. Article searches were carried out on each publisher's website page and 46 articles were found that matched the criteria. The data analysis technique used is a meta-analysis data analysis technique (forest plot). The results of the study stated that the Journal of Cleaner Production was the journal that carried out the highest publication for EMA research with a total of 15 articles published. The most productive researcher was obtained by Stefan Schaltegger with the number of EMA research publications as many as 6 articles. The keyword “Environmental Management Accounting” is the main word that often appears, followed by the keyword “Management Accounting”. Descriptive research methods are often used, followed by case and field study methods and trends in EMA research topics that can be used for future research including the implications of EMA on: manufacturing companies, universities, local governments.
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Burritt, R. L., Schaltegger, S., Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal.
Chang, H. C. (2013). Environmental management accounting in the Taiwanese higher education sector. International Journal of Sustainability in Higher Education, 14(2), 133-145. https://doi.org/10.1108/14676371311312851
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Schaltegger, S. (2018). Linking environmental management accounting: A reflection on (missing) links to sustainability and planetary boundaries. Social and Environmental Accountability Journal, 38(1), 19-29. https://doi.org/10.1080/0969160X.2017.1395351
Schaltegger, S., Gibassier, D., & Zvezdov, D. (2013). Is environmental management accounting a discipline? A bibliometric literature review. Meditari accountancy research, 21(1), 4-31. https://doi.org/10.1108/medar-12-2012-0039
Schaltegger, S., Hahn, T., & Burritt, R. (2002). Government Strategies to Promote Corporate Environmental Management Accounting. In Environmental Management Accounting: Informational and Institutional Developments (pp. 187-198). Springer.
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