Tổng quan nghiên cứu hệ thống về kế toán quản trị môi trường

Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The mediating effect of environmental management accounting on green innovation - Firm value relationship. International Journal of Energy Economics and Policy, 9(2), 299-306. https://doi.org/10.32479/ijeep.7438

Al Mosaoy, D. J. J. (2023). The role of environmental management accounting information in the design process of environmental and sustainable products. International Journal of Engineering Business Management, 15, Article 18479790231183511. https://doi.org/10.1177/18479790231183511

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Asiri, N., Khan, T., & Kend, M. (2020). Environmental management accounting in the Middle East and North Africa region: Significance of resource slack and coercive isomorphism. Journal of Cleaner Production, 267, Article 121870. https://doi.org/10.1016/j.jclepro.2020.121870

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Burritt, R. L. (2004). Environmental management accounting: Roadblocks on the way to the green and pleasant land. Business Strategy and the Environment, 13(1), 13-32. https://doi.org/10.1002/bse.379

Burritt, R. L., & Saka, C. (2006). Environmental management accounting applications and eco-efficiency: Case studies from Japan. Journal of Cleaner Production, 14(14), 1262-1275. https://doi.org/10.1016/j.jclepro.2005.08.012

Burritt, R. L., Herzig, C., & Tadeo, B. D. (2009). Environmental management accounting for cleaner production: The case of a Philippine rice mill. Journal of Cleaner Production, 17(4), 431-439. https://doi.org/10.1016/j.jclepro.2008.07.005

Burritt, R. L., Herzig, C., Schaltegger, S., & Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production, 224(2019), 479-491. https://doi.org/10.1016/j.jclepro.2019.03.227

Chan, H. K., Wang, X., & Raffoni, A. (2014). An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting. The British Accounting Review, 46(4), 344-360. https://doi.org/10.1016/j.bar.2014.10.004

Chaudhry, N. I., & Amir, M. (2020). From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity. Business Strategy and the Environment, 29(8), 3542-3554. https://doi.org/10.1002/bse.2595

Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007

Christ, K. L., Burritt, R., & Varsei, M. (2016). Towards environmental management accounting for trade-offs. Sustainability Accounting, Management and Policy Journal, 7(3), 428-448. https://doi.org/10.1108/SAMPJ-12-2015-0112

Christensen, B., & Himme, A. (2017). Improving environmental management accounting: How to use statistics to better determine energy consumption. Journal of Management Control, 28(2), 227-243. https://doi.org/10.1007/s00187-016-0239-0

Deb, B. C., Rahman, M. M., & Rahman, M. S. (2023). The impact of environmental management accounting on environmental and financial performance: Empirical evidence from Bangladesh. Journal of Accounting & Organizational Change, 19(3), 420-446. https://doi.org/10.1108/JAOC-11-2021-0157

Ferdous, M. I., Adams, C. A., & Boyce, G. (2019). Institutional drivers of environmental management accounting adoption in public sector water organisations. Accounting, Auditing & Accountability Journal, 32(4), 984-1012. https://doi.org/10.1108/AAAJ-09-2017-3145

Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: An exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. https://doi.org/10.1108/09513571011080180

Fuzi, N. M., Habidin, N. F., Janudin, S. E., & Ong, S. Y. Y. (2019). Critical success factors of environmental management accounting practices: Findings from Malaysian manufacturing industry. Measuring Business Excellence, 23(1), 1-14. https://doi.org/10.1108/MBE-03-2018-0015

Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, 14(14), 1228-1236. https://doi.org/10.1016/j.jclepro.2005.08.008

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Gunarathne, A. D. N., Lee, K.-H., & Kaluarachchilage, P. K. H. (2021). Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting. Business Strategy and the Environment, 30(2), 825-839. https://doi.org/10.1002/bse.2656

Gunarathne, N., & Lee, K.-H. (2015). Environmental Management Accounting (EMA) for environmental management and organizational change. Journal of Accounting & Organizational Change, 11(3), 362-383. https://doi.org/10.1108/JAOC-10-2013-0078

Gunarathne, N., & Lee, K.-H. (2021). Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective. Journal of Cleaner Production, 308, Article 127402. https://doi.org/10.1016/j.jclepro.2021.127402

Guo, Y., Wang, L., & Yang, Q. (2020). Do corporate environmental ethics influence firms’ green practice? The mediating role of green innovation and the moderating role of personal ties. Journal of Cleaner Production, 266, Article 122054. https://doi.org/10.1016/j.jclepro.2020.122054

Hanif, S., Ahmed, A., & Younas, N. (2023). Examining the impact of environmental management accounting practices and green transformational leadership on corporate environmental performance: The mediating role of green process innovation. Journal of Cleaner Production, 414, Article 137584. https://doi.org/10.1016/j.jclepro.2023.137584

Hasan, S. A. S., Waghule, S. N., & Hasan, M. B. (2024). Linking environmental management accounting to environmental performance: The role of top management support and institutional pressures. Cogent Business & Management, 11(1), Article 2296700. https://doi.org/10.1080/23311975.2023.2296700

Hoai, T. T., Nguyen, N. M., Vo, H. V., & Nguyen, P. N. (2023). Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms. Corporate Social Responsibility and Environmental Management, 30(4), 1928-1941. https://doi.org/10.1002/csr.2464

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Iredele, O. O., Tankiso, M., & Adelowotan, M. O. (2020). The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms. South African Journal of Accounting Research, 34(3), 183-204. https://doi.org/10.1080/10291954.2019.1675254

Jalaludin, D., Sulaiman, M., & Ahmad, N. N. N. (2011). Understanding Environmental Management Accounting (EMA) adoption: A new institutional sociology perspective. Social Responsibility Journal, 7(4), 540-557. https://doi.org/10.1108/17471111111175128

Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676. https://doi.org/10.1016/S0959-6526(02)00107-5

Jasch, C. (2006). Environmental Management Accounting (EMA) as the next step in the evolution of management accounting. Journal of Cleaner Production, 14(14), 1190-1193. https://doi.org/10.1016/j.jclepro.2005.08.006

Jasch, C. (2015). Governmental initiatives: The UNIDO (United Nations Industrial Development Organization) TEST approach. Journal of Cleaner Production, 108, 1375-1377. https://doi.org/10.1016/j.jclepro.2015.10.019

Javed, S. (2023). Environmental management accounting and corporate performance: The mediating role of corporate environmental ethics: Evidence from the manufacturing sector. Journal of Environmental Accounting Management, 11(1), 41-52. https://doi.org/10.5890/JEAM.2023.03.003

Jiao, X., Zhang, P., He, L., & Li, Z. (2023). Business sustainability for competitive advantage: Identifying the role of green intellectual capital, environmental management accounting and energy efficiency. Economic Research-Ekonomska Istraživanja, 36(2), Article 2125035. https://doi.org/10.1080/1331677X.2022.2125035

Johnstone, L. (2018). Theorising and modelling social control in environmental management accounting research. Social and Environmental Accountability Journal, 38(1), 30-48. https://doi.org/10.1080/0969160X.2017.1422778

Kholaif, M. M. N. H. K., & Ming, X. (2023). Covid-19's fear-uncertainty effect on green supply chain management and sustainability performances: The moderate effect of corporate social responsibility. Environmental Science and Pollution Research, 30(15), 42541-42562. https://doi.org/10.1007/s11356-022-21304-9

Kumalawati, L., Sudarma, M., Rahman, A. F., & Iqbal, S. (2023). Implementation of environmental management accounting and energy efficiency for green economy achievements in the Textile Industry in Indonesia. International Journal of Energy Economics and Policy, 13(2), 149-156. https://doi.org/10.32479/ijeep.13950

Latan, H., Jabbour, C. J. C., de Sousa Jabbour, A. B. L., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297-306. https://doi.org/10.1016/j.jclepro.2018.01.106

Martiny, A., Taglialatela, J., Testa, F., & Iraldo, F. (2024). Determinants of Environmental Social and Governance (ESG) performance: A systematic literature review. Journal of Cleaner Production, 456, Article 142213. https://doi.org/10.1016/j.jclepro.2024.142213

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Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and Environmental Management Accounting (EMA) implementation: Evidence from Malaysian Public Listed Companies (PLCs). Journal of Cleaner Production, 136, 111-122. https://doi.org/10.1016/j.jclepro.2016.01.085

Nguyen, H. T. (2022). Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam. Cogent Business & Management, 9(1), Article 2141089. https://doi.org/10.1080/23311975.2022.2141089

Nkundabanyanga, S. K., Muramuzi, B., & Alinda, K. (2021). Environmental management accounting, board role performance, company characteristics and environmental performance disclosure. Journal of Accounting & Organizational Change, 17(5), 633-659. https://doi.org/10.1108/JAOC-03-2020-0035

Phan, T. N., Baird, K., & Su, S. (2017). The use and effectiveness of environmental management accounting. Australasian Journal of Environmental Management, 24(4), 355-374. https://doi.org/10.1080/14486563.2017.1354235

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Sari, R. N., Pratadina, A., Anugerah, R., Kamaliah, K., & Sanusi, Z. M. (2021). Effect of environmental management accounting practices on organizational performance: Role of process innovation as a mediating variable. Business Process Management Journal, 27(4), 1296-1314. https://doi.org/10.1108/BPMJ-06-2020-0264

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