Systematic literature review on environmental management accounting

Abstract

Environmental Management Accounting (EMA) is a consistently attractive topic due to its significant contribution to the sustainable development of enterprises and countries. To provide a scientific and reliable overview of research streams related to EMA, this study presents a systematic literature review to analyze data from published articles in the Scopus database, a resource provided by Elsevier Publishers. A rigorous data searching and screening process is carried out to improve the quality of the research. The results show that studies on EMA focus on four (04) main topics as follows: (1) understanding the benefits, barriers, and concepts of EMA; (2) factors affecting the application of EMA; (3) factors affected by EMA; and (4) the mediating role of EMA. The study also describes EMA studies by year, journal, and country. Finally, the study provides details on the limitations and future research directions on EMA.