绿色会计研究的发展趋势:系统文学评论

Marannu Paledung, Desi Nurdiyanti, R. Damayanti, Darwis Said
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引用次数: 0

摘要

研究目的:本研究旨在回顾以往研究中存在的信息,因为印度尼西亚的绿色会计(GA)概念仍处于成长阶段,作为科学发展的基础,可以为未来的新主题提供相关思路。研究方法:本研究采用系统文献综述(SLR)法,对经SINTA认证的47篇文献进行分析。研究结果与发现:从2012年到2022年,与绿色会计相关的出版物数量的发展趋势仍然是波动的。最常用的研究方法是定量研究。在这类研究中,最广泛使用的数据收集工具主要是文献技术。而分析数据最广泛使用的是多元回归方法。关于GA在印度尼西亚实施的整体研究系列是相当好的,但由于研究不多,主题有限,需要改进。这项研究对环境管理行动具有启示意义,基于环境友好原则或绿色创新的努力可以继续增加。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW
Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.
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