Trends and Insights in Sustainability Accounting in the Public Sector: Unveiling the Research Landscape

Nur Syuhada Jasni and Siti Nurhazwani Kamarudin
Additional contact information
Nur Syuhada Jasni: Faculty of Accountancy, Universiti Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia
Siti Nurhazwani Kamarudin: Faculty of Accountancy, Universiti Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia

International Journal of Economics and Financial Issues, 2024, vol. 14, issue 4, 163-171

Abstract: This study examines the evolution of sustainability accounting in the sector, emphasizing a shift from environmental management to more detailed strategies focusing on environmental preservation, integrating policies and engaging stakeholders. It delves into how policies with public sector activities provide insights into common approaches for measuring and reporting sustainability. By using a combination of bibliometric and thematic analysis, this research analyzes a collection of peer-reviewed papers to identify trends and evolving topics using both quantitative and qualitative methods. The findings indicate a move towards sustainability initiatives, emphasising incorporating technological advancements to enhance sustainability measurement and reporting. Key themes like policy and governance sustainability reporting and the strategic use of technology highlight a trend towards data-driven policymaking and the crucial role of sustainable procurement in the public sector. While comprehensive, the study acknowledges limitations related to database selection and potential publication biases. It emphasizes the importance of research to address gaps and calls, for aligning sustainability reporting standards. This research adds to discussions by providing an overview of sustainability accounting practices within the public sector. It compiles a range of research to offer a comprehension of the subject, setting the stage for upcoming studies and highlighting its importance in academic exploration and real-world use.

Keywords: Sustainability Accounting; Public Sector; Evolution; Bibliometric Analysis; Thematic Analysis (search for similar items in EconPapers)
JEL-codes: A13 H83 M0 M48 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.econjournals.com/index.php/ijefi/article/download/16547/8041 (application/pdf)
https://www.econjournals.com/index.php/ijefi/article/view/16547 (text/html)

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:eco:journ1:2024-04-18

Access Statistics for this article

International Journal of Economics and Financial Issues is currently edited by Ilhan Ozturk

More articles in International Journal of Economics and Financial Issues from Econjournals
Bibliographic data for series maintained by Ilhan Ozturk ().