Green Accounting Practices in Various Industries: Comprehensive Literature Review

Cahyaning Raheni, Tovan Tovan, Umar Umar, Burhanuddin Burhanuddin, Guasmin Guasmin, Arianti Arianti

Abstract


 

Introduction: Development industry mature This No can separated from demands For guard continuity environment . Awareness will importance protection environment the more push companies For adopt practice accountancy friendly environment as effort concrete in reduce impact negative to ecosystem. This research aims to analyze environmental accounting practices across various industries through a qualitative approach, focusing on a comprehensive literature review.

Design/Methods: Employing a qualitative comprehensive literature review method, the study concentrates on seeking comparisons from previous research. Secondary data are sourced from relevant and published studies, allowing for an in-depth investigation into environmental accounting practices

Finding/Results: The findings reveal a positive correlation with prior literature regarding environmental accounting practices across different industrial sectors. However, notable differences emerge in the application of environmental accounting across various industries, underscoring the evolution of these practices over time.

Research Limitation/Implication: The implications of this research emphasize the crucial need for a deeper understanding of environmental accounting practices across diverse industries, providing valuable insights for practitioners, academics, and regulators in developing more consistent standards for measuring and reporting environmental performance.

Originality/Value: Conclusions of review literature This show that there is similarity between study This with study previous in matter focus on improvement performance environment in the sector agriculture and industry as well as importance standardization practice accountancy environment . Although use method qualitatively different , both _ explore impact practice specific to performance companies , esp in context continuity environment . However , there are differences significant is also visible , with study This focuses on analysis practice accountancy friendly environment in a way common in various industry and create description comprehensive without limitation time certain

 

Keywords: Green Accounting, Industries, Comprehensive Literature Review


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References


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Publihser:
Universitas Ahmad Dahlan

Editorial Address:
Yogyakarta

This work is licensed under CC BY 4.0