Carbon Management Accounting: A Systematic Literature Review

Asri Usman (), Mediaty, Arga Bhayangkara Handayanto, Rahmawansyah Andi Tahang and Ryni Ramdhani Salim
Additional contact information
Asri Usman: Hasanuddin University
Mediaty: Hasanuddin University
Arga Bhayangkara Handayanto: Hasanuddin University
Rahmawansyah Andi Tahang: Hasanuddin University
Ryni Ramdhani Salim: Hasanuddin University

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 772-783 from Springer

Abstract: Abstract Climate change occurs due to the increasing concentration of carbon dioxide gas and other gasses in the atmosphere which causes the greenhouse gas effect. It is the integration of financial, social and environmental accounting that is then given the name Green Accounting. A derivative of Green Accounting or Environmental Management Accounting is Carbon Management Accounting. The purpose of this study is to determine the application of carbon management accounting based on the literature available in Scopus indexed journals. This paper uses a qualitative method with the type of Systematic Literature Review by entering the keywords “Carbon Management Accounting” and “Carbon Accounting” in three databases, namely E-Perpusnas, Emerald, and ScienceDirect. The results of this paper present the analysis in the form of a literature review, location, year, and research methods as well as a discussion of the Synthesis of Research Results, Theories, and Research Gaps. This paper suggests further research, namely by developing a better number of samples and research methods used.

Keywords: Carbon Management Accounting; Carbon Accounting; Management Accounting; Systematic Literature Review (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-400-6_57

Ordering information: This item can be ordered from
http://www.springer.com/9789464634006

DOI: 10.2991/978-94-6463-400-6_57

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().