REVIEW OF THE ROLE OF GREEN ACCOUNTING IN ENHANCING THE QUALITY OF ACCOUNTING INFORMATION

Abstract

This review article provides a systematic examination of recent research on the impact of green accounting on accounting information quality. A systematic literature review was conducted across major academic databases to identify and collect relevant research papers. The synthesized results indicate that most studies report a positive relationship between green accounting information and the qualitative characteristics of accounting information, thereby enhancing trust and transparency among shareholders (Abed & Singh, 2024; Ahmed et al., 2021). However, a small number of studies caution that inappropriate mandatory regulations may reduce information quality (Schaltegger, 1997), or reveal neutral effects on certain indicators (Arum, 2019). By consolidating prior research on the role of green accounting in improving the quality of accounting information, this paper also highlights existing limitations and proposes future research directions related to this topic.