KAJIAN LITERATUR DAN SINTESIS ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) : SEBUAH STUDI REVIU SISTEMATIS
DOI:
Abstract Views:
1272 times
PDF Downloads:
1186 times
Abstract
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.
Downloads
References
Aulianto, D. R., Yusup, P. M., & Setianti, Y. (2019). Pemanfaatan Aplikasi “Publish Or Perish” Sebagai Alat Analisis Sitasi Pada Jurnal Kajian Komunikasi Universitas Padjadjaran. Book Chapter Seminar Nasional MACOM III" Communication and Information Beyound Boundaries,
Bartolomeo, M., Bennett, M., Bouma, J. J., Heydkamp, P., James, P., & Wolters, T. (2000). Environmental management accounting in Europe: current practice and future potential. European Accounting Review, 9(1), 31-52. https://doi.org/10.1080/096381800407932
Baumann, S., Lehner, O. M., & Losbichler, H. (2015). A push-and-pull factor model for environmental management accounting: a contingency perspective. Journal of Sustainable Finance & Investment, 5(3), 155-177. https://doi.org/https://doi.org/10.1080/20430795.2015.1100036
Bouma, J. J., & van der Veen, M. (2002). Wanted: a theory for environmental management accounting. In Environmental management accounting: Informational and institutional developments (pp. 279-290). Springer.
Burritt, R. L. (2004). Environmental management accounting: roadblocks on the way to the green and pleasant land. Business Strategy and the Environment, 13(1), 13-32. https://doi.org/https://doi.org/10.1002/bse.379
Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting—Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(27), 39-50. https://doi.org/https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
Burritt, R. L., Herzig, C., Schaltegger, S., & Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies [Journal Article]. Journal of Cleaner Production, 224, 479-491. https://doi.org/https://doi.org/10.1016/j.jclepro.2019.03.227
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
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. https://doi.org/https://doi.org/10.1016/j.jclepro.2012.10.007
Fink, A. (2019). Conducting research literature reviews: From the internet to paper. Sage publications.
Gale, R. (2006a). Environmental costs at a Canadian paper mill: a case study of Environmental Management Accounting (EMA). Journal of Cleaner Production, 14(14), 1237-1251. https://doi.org/https://doi.org/10.1016/j.jclepro.2005.08.010
Gale, R. (2006b). Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, 14(14), 1228-1236. https://doi.org/https://doi.org/10.1016/j.jclepro.2005.08.008
Gibassier, D., & Alcouffe, S. (2018). Environmental management accounting: the missing link to sustainability? In: Taylor & Francis.
Gibson, K. C., & Martin, B. A. (2004). Demonstrating value through the use of environmental management accounting. Environmental quality management, 13(3), 45-52. https://doi.org/https://doi.org/10.1002/tqem.20003
Kapardis, M. K., & Setthasakko, W. (2010). Barriers to the development of environmental management accounting: An exploratory study of pulp and paper companies in Thailand [Research paper]. EuroMed Journal of Business, 5(3), 315-331. https://doi.org/10.1108/14502191011080836
Leo, S. (2020). KIAT JITU MENEMBUS JURNAL INTERNASIONAL: TERINDEKS SCOPUS. Gramedia Pustaka Utama.
Lisi, I. E. (2015). Translating environmental motivations into performance: The role of environmental performance measurement systems. Management Accounting Research, 29, 27-44.
Masanet-Llodra, M. J. (2006). Environmental management accounting: a case study research on innovative strategy. Journal of Business Ethics, 68(4), 393-408. https://doi.org/https://doi.org/10.1007/s10551-006-9029-1
Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136, 111-122. https://doi.org/https://doi.org/10.1016/j.jclepro.2016.01.085
Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government. Accounting, Auditing & Accountability Journal, 24(1), 93-128. https://doi.org/10.1108/09513571111098072
Qian, W., Burritt, R. L., & Monroe, G. S. (2018). Environmental management accounting in local government: Functional and institutional imperatives. Financial Accountability & Management, 34(2), 148-165. https://doi.org/https://doi.org/10.1111/faam.12151
Rom, A., & Rohde, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8(1), 40-68.
Sands, J., Lee, K.-H., & Gunarathne, N. (2015). Environmental Management Accounting (EMA) for environmental management and organizational change. Journal of Accounting & Organizational Change, 11(3), 362-383. https://doi.org/10.1108/jaoc-10-2013-0078
Savage, D. E., Lignon, P. J., & Lomsek, J. (2002). Policy pathways for promoting environmental management accounting. Bundesministerium für Verkehr, Innovation und Technologie.
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.
Stechemesser, K., & Guenther, E. (2012). Carbon accounting: a systematic literature review. Journal of Cleaner Production, 36, 17-38.
Tsui, C. S. (2014). A literature review on environmental management accounting (EMA) adoption. Web Journal of Chinese Management Review, 17(3), 1-19.
Wahono, R. S. (2015). A systematic literature review of software defect prediction. Journal of Software Engineering, 1(1), 1-16.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
