What is Known About Environmental Cost Accounting? Systematic Literature Review
Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by Anggraini et al. (2022). Articles were then r...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2022-10-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/16180 |
| _version_ | 1797961307332280320 |
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| author | Citra Dhistia Murti |
| author_facet | Citra Dhistia Murti |
| author_sort | Citra Dhistia Murti |
| collection | DOAJ |
| description | Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson.
Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by Anggraini et al. (2022). Articles were then reviewed and identified by entering the keywords "environmental" AND "cost" AND "accounting" in the Scopus database. After applying several criteria, this study utilized 45 articles for further analysis.
Research findings: Four discussion themes can be further identified. The four topics discussed in this article included environmental cost accounting measurement, implementation, environmental performance, and environmental cost accounting disclosures.
Theoretical contribution/Originality: Given the importance of environmental cost accounting applied in companies, to the best of the author's knowledge, there has been no literature review research on environmental cost accounting. Furthermore, this research explains what lessons can be drawn. |
| first_indexed | 2024-04-11T00:56:56Z |
| format | Article |
| id | doaj.art-c5eecb5787b14240a17ef7c98ec8d297 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-04-11T00:56:56Z |
| publishDate | 2022-10-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-c5eecb5787b14240a17ef7c98ec8d2972023-01-05T02:53:53ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132022-10-012418410010.18196/jai.v24i1.161806220What is Known About Environmental Cost Accounting? Systematic Literature ReviewCitra Dhistia Murti0Master in Accounting, Faculty Economics and Business, Universitas Gadjah Mada, Special Region of YogyakartaResearch aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by Anggraini et al. (2022). Articles were then reviewed and identified by entering the keywords "environmental" AND "cost" AND "accounting" in the Scopus database. After applying several criteria, this study utilized 45 articles for further analysis. Research findings: Four discussion themes can be further identified. The four topics discussed in this article included environmental cost accounting measurement, implementation, environmental performance, and environmental cost accounting disclosures. Theoretical contribution/Originality: Given the importance of environmental cost accounting applied in companies, to the best of the author's knowledge, there has been no literature review research on environmental cost accounting. Furthermore, this research explains what lessons can be drawn.https://journal.umy.ac.id/index.php/ai/article/view/16180environmental cost accountingenvironmental performanceenvironmental cost disclosureliterature review |
| spellingShingle | Citra Dhistia Murti What is Known About Environmental Cost Accounting? Systematic Literature Review Journal of Accounting and Investment environmental cost accounting environmental performance environmental cost disclosure literature review |
| title | What is Known About Environmental Cost Accounting? Systematic Literature Review |
| title_full | What is Known About Environmental Cost Accounting? Systematic Literature Review |
| title_fullStr | What is Known About Environmental Cost Accounting? Systematic Literature Review |
| title_full_unstemmed | What is Known About Environmental Cost Accounting? Systematic Literature Review |
| title_short | What is Known About Environmental Cost Accounting? Systematic Literature Review |
| title_sort | what is known about environmental cost accounting systematic literature review |
| topic | environmental cost accounting environmental performance environmental cost disclosure literature review |
| url | https://journal.umy.ac.id/index.php/ai/article/view/16180 |
| work_keys_str_mv | AT citradhistiamurti whatisknownaboutenvironmentalcostaccountingsystematicliteraturereview |