Authors :
Gayatri Perwitasari; Erwin Saraswati; Yeney Widya Prihatiningtias
Volume/Issue :
Volume 5 - 2020, Issue 11 - November
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/39fcMFZ
Abstract :
This study aims to analyze environmental
accounting contributes for sustainable development. The
research method used in this study is systematic
literature study method. Data collection is conducted by
collecting articles from accounting journals in 5
electronic databases (Elsevier, Emerald, Springer,
Scopus, and Google Scholar) in 2010 – March 2020.
Based on results from the systematic review, 10 articles
were obtained for analysis and found that
implementation of environmental accounting contributes
to the measurement of environmental costs, energy costs,
energy use, resource use and the impact of the
exploitation, minimizing water use, minimizing waste
generated in a production process, minimizing carbon
emission, and maximizing 3R (reuse, reduce, and
recycle) activities. By implementing environmental
accounting, companies in varoius industrial sector will
recognize negative impacts which caused by production
activities, so that sustainable development can be
achieved.
Keywords :
Environmental Accounting, Sustainable Development, and Systematic Literature Review
This study aims to analyze environmental
accounting contributes for sustainable development. The
research method used in this study is systematic
literature study method. Data collection is conducted by
collecting articles from accounting journals in 5
electronic databases (Elsevier, Emerald, Springer,
Scopus, and Google Scholar) in 2010 – March 2020.
Based on results from the systematic review, 10 articles
were obtained for analysis and found that
implementation of environmental accounting contributes
to the measurement of environmental costs, energy costs,
energy use, resource use and the impact of the
exploitation, minimizing water use, minimizing waste
generated in a production process, minimizing carbon
emission, and maximizing 3R (reuse, reduce, and
recycle) activities. By implementing environmental
accounting, companies in varoius industrial sector will
recognize negative impacts which caused by production
activities, so that sustainable development can be
achieved.
Keywords :
Environmental Accounting, Sustainable Development, and Systematic Literature Review
