The Antecedents and Consequenses of Environmental Management Accounting Implementation in Indonesia: A Systematic Literature Review

Abstract

This study strives to deliver an in-depth analysis of the existing research on environmental management accounting (EMA) in Indonesia. The methodology employed is a review of the literature using articles from Indonesian journals that have been granted accreditation by the Science and Technology Index (SINTA) especially S1 and S2, meaning the journals are considered to have high rank and high quality. Data was collected from 125 journals, with 113 of them is categorized in the subject area of economy, while 12 journals have no subject area but specifically related to Accounting. Five articles published in those journals were chosen by means of a mapping technique. Relevant articles were then classified and later examined for the cause-and-effect relationship between variables. The review found that most of the studies used survey methods to collect data and most of them used regression analysis to analyze the data, with the most settings used in the research being manufacturing companies. Regarding theory, each of the relevant articles used a different theory as the basis of their research. As for the relationship between variables in the relevant articles, it shows that there are antecedent variables proven to influence the EMA implementation, i.e. prospector strategy, coercive isomorphism, mimetic process, and perceived behavioral control. Meanwhile, the consequence variables proven to be influenced by EMA implementation are product innovation, process innovation, environmental performance, and corporate sustainability. The study's findings offer a current examination of past studies in Indonesian journal and also shows future research opportunity on the topic of EMA implementation