Trends in green accounting research: A systematic literature review
DOI:
https://doi.org/10.35335/ijafibs.v13i4.454Keywords:
Accounting, Green Accounting, Literature, Sustainability, TrendsAbstract
A global issue and problem that is widely discussed by classrooms around the world as well as the mass media is the issue of the environment. Current global environmental issues include climate change, environmental pollution, and over-exploitation of nature. Green accounting is considered more appropriate because it is more fundamental, as it is based on the three basic principles of corporate responsibility, namely economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The method used in this research is a literature study. Systematic literature study as a literature study research to define systematically, explicitly, and comprehensively a problem topic to identify research gaps and describe research that has been carried out in the past both from the subject and object of research, research methods, and research results. The results is green accounting research has become a relevant research trend in the current conditions aimed at sustainable environmental management including environmental accounting. The topics are interrelated and interconnected, for example, the close relationship between good corporate governance to increase company value and attract investors.
References
Afni, Z., Meuthia, R. F., Zahara, Z., & Rahmayani, R. (2019). Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Accounting Pada Perusahaan. Jurnal ASET (Akuntansi Riset), 11(2), 340–349. https://doi.org/10.17509/jaset.v11i2.20794
Ashari, M. H., & Anggoro, Y. (2020). Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya. International Journal of Multicultural and Multireligious Understanding, 7(10), 391–403.
Ashari, M. H., & Anggoro, Y. (2021). Mewujudkan Keberhasilan Usaha dengan Penerapan Akuntansi Hijau. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 5(1), 45–56. https://doi.org/10.33795/jraam.v5i1.005
Cahyati, S., Chairia, Putri, H., & Romadhona, M. R. (2024). Application Of Green Entrepreneurship Towards Economic Improvement ( Literature Study ). 7(1), 614–620.
Cahyati, S., Chairia, Siagian, H. S. P., & Meilisa, D. (2025). The Role of Green Entrepreneurship as an Innovative Strategy in Addressing the Environmental Crisis. … Entrepreneurship …, 7(2), 133–138. http://ejournals.fkwu.uniga.ac.id/index.php/BIEJ/article/view/972%0Ahttps://ejournals.fkwu.uniga.ac.id/index.php/BIEJ/article/download/972/468
Candraningsih, A. (2024). Analisis Penerapan Green Accounting Sebagai Upaya Keberlanjutan Lingkungan. Jurnal Keuangan Dan Manajemen Akuntasi, 06(3), 167–177.
Chairia, Cahyati, S., & Sabilah, H. (2024). Green accounting practices for green economic performance on micro , small , and medium enterprises. Indonesia Auditing Research Journa, 13(4), 278–285.
Chamorro, C., Jesús, G., & Vinces, P. (2022). A framework for a green accounting system ‑ exploratory study in a developing country context , Colombia. Environment, Development and Sustainability, 1. https://doi.org/10.1007/s10668-022-02445-w
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Federation of European Accountants. (2015). The Future of Corporate Reporting – creating the dynamics for change. Cogito Series, October, 1–87. https://www.accountancyeurope.eu/wp-content/uploads/FEECogitoPaper_-_TheFutureofCorporateReporting.pdf
Harahap, P. D. M., & Oktaviani, W. (2025). Penelitian Green accounting di Indonesia: Pendekatan Tema dan Metodologi (2015-2025). RIGGS: Journal of Artificial Intelligence and Digital Business, 4(4), 786–796. https://doi.org/10.31004/riggs.v4i4.3362
Haryo Limanseto. (2023). Tingkatkan Minat Pemuda Menjadi Entrepreneur Tangguh dan Berdaya Saing, Pemerintah Selenggarakan Talkshow Kewirausahaan. Coordinating Ministry for Economic Affairs of the Republic of Indonesia.
Hasan, M., & Azis, M. (2018). PEMBANGUNAN EKONOMI & PEMBERDAYAAN MASYARAKAT (I). CV Nur Lina.
Kusumaningrum, A. D., & Safitra, D. A. (2020). Era Ekonomi Berkelanjutan: Studi Literatur tentang Gerakan Bisnis Berkelanjutan (Sustainable Economic Era: Literature Study on Sustainable Business Movements). Majalah Ilmiah Bijak, 17(1), 10–17.
Kusumawati, N. P. A., Pramuki, N. M. W. A., & Pratiwi, N. P. T. W. (2023). Filosofi Tri Hita Karana Dalam Mengungkap Konsep Akuntansi Hijau (Studi Fenomenologi). KRISNA: Kumpulan Riset Akuntansi, 15(1), 150–162. https://doi.org/10.22225/kr.15.1.2023.150-162
Lako, A. (2018). Akuntansi Hijau. In Universitas Katolik Soegijapranata, Semarang (Issue December).
Lubis, henny zurika, & Diana, A. (2018). Analisis Penerapan Akuntansi Lingkungan (Green Accounting) Dalam Pengelolaan Limbah Perusahaan. Asosiasi Program Pascasarjana Perguruan Tinggi Muhammadiyah’ Aisyiah (APPPTMA), 2(1), 43–48.
Maama, H., & Appiah, K. O. (2019). Green accounting practices: lesson from an emerging economy. Qualitative Research in Financial Markets, 11(4), 456–478. https://doi.org/10.1108/QRFM-02-2017-0013
Nurlatifah, S., Triwidyastuti, & Ahmar, N. (2025). ENVIRONMENTAL , SOCIAL , AND GOVERNANCE AND FIRM VALUE. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 12(2), 186–196.
Paledung, M., Hasanuddin, U., Perintis, J., & Km, K. (2023). TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU : SYSTEMATIC LITERATURE REVIEW. JURNAL AKUNTANSI KONTEMPORER (JAKO), 15(2), 72–81.
Pamungkas, I. D., Raihan, M. R., Satata, D. P. I., & Kristianto, A. Y. (2024). Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals. Jurnal Dinamika Akuntansi, 16(1), 43–57. https://journal.unnes.ac.id/journals/jda/article/view/4051%0Ahttps://journal.unnes.ac.id/journals/jda/article/download/4051/390
Pramono, A. J., Suwarno, S., Amyar, F., & Friska, R. (2023). The Effect of Environmental Management Accounting and Control System Integration on Sustainability Orientation through Sectoral Green Economy Mediation. International Journal of Energy Economics and Policy, 13(5), 348–354. https://doi.org/10.32479/ijeep.14781
Pratiwi, D. N., & Pravasanti, Y. A. P. (2018). ANALISISPENERAPAN GREEN ACCOUNTINGPADA INDUSTRI BATIKLAWEYAN. ACCCOUNTHINK Journal of Accounting and Finance, 3(02), 536–550.
Ratnawati, Said, I., Fatimah, A. T., Agustini, R., Supriatna, G. S., & Faridah, D. (2025). Sustainable Entrepreneurship (Vol. 32, Issue 3).
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056
Sari, R. N., Pratadina, A., Anugerah, R., Kamaliah, K., & Sanusi, Z. M. (2020). Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable. Business Process Management Journal, 27(4), 1296–1314. https://doi.org/10.1108/BPMJ-06-2020-0264
Schaltegger, S., Hansen, E. G., & Lüdeke-Freund, F. (2016). Business Models for Sustainability: Origins, Present Research, and Future Avenues. Organization and Environment, 29(1), 3–10. https://doi.org/10.1177/1086026615599806
Susi Maulina Dewi, L. A. (2022). IMPLIKASI CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF AKUNTANSI PADA SUBSEKTOR TELEKOMUNIKASI. Jurnal Sosial Dan Sains, 2(2), 278–285. htp://sosains.greenvest.co.id.
Wahyu Dewanti, D. (2024). Pengaruh Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Manufaktur di Indonesia. COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat, 4(8), 2738–2745. https://doi.org/10.59141/comserva.v4i8.2771
Yusup, M., & Ariska, M. (2020). Strategi Dalam Green Education Untuk Melahirkan Manusia Dengan Green Behavior. Inovasi Dan Pembelajaran Fisika (JIPF), 203–210.
Zahrani, O. P., & Sari, R. (2025). THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL COST EFFICIENCY AND PROFITABILITY : A SYSTEMATIC LITERATURE REVIEW. 1(2), 46–57. https://doi.org/10.56858/jmpkn.v1i2.555
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 International Journal of Applied Finance and Business Studies
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
