Environmental Management Accounting in Indonesia: Current Status and Future Research

Anake Nagari, Meilinda Dwi Anugrah

Abstract


Environmental Management Accounting (EMA) is an important management accounting practice for a company to ensure that the achievement of corporate goals is in line with environmental interests. Literature related to the application of EMA in Indonesia is still limited, so this study intends to analyze previous studies related to EMA in Indonesia, in order to provide an overview of the latest trends and future research ideas. The method used is literature review of articles published in Indonesian journals that have been accredited by SINTA. Data was collected from 329 journals in the economic area, resulting in a total of 22 articles which spread across 18 different journals. Based on the results of the analysis, it can be concluded that the most dominant topic is the implementation of EMA and the link between EMA and firm performance, the most frequently used settings are manufacturing companies and other non-financial companies, legitimacy theory and stakeholder as the most popular theory used, the majority of data collection used archival or interview methods, and the most popular data analysis techniques are content analysis, regression, and SEM-PLS. Through this research, it is hoped that academics can obtain new ideas regarding research opportunities in the future, hence they can enrich the EMArelated literature as well as increasing awareness regarding the importance of EMA for companies.

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Journal Of Multiparadigm Accounting Research