Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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Carbon Management Accounting: A Systematic Literature Review

Authors
Asri Usman1, *, Mediaty1, Arga Bhayangkara Handayanto1, Rahmawansyah Andi Tahang1, Ryni Ramdhani Salim1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: meydiaty7@gmail.com
Corresponding Author
Asri Usman
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_57How to use a DOI?
Keywords
Carbon Management Accounting; Carbon Accounting; Management Accounting; Systematic Literature Review
Abstract

Climate change occurs due to the increasing concentration of carbon dioxide gas and other gasses in the atmosphere which causes the greenhouse gas effect. It is the integration of financial, social and environmental accounting that is then given the name Green Accounting. A derivative of Green Accounting or Environmental Management Accounting is Carbon Management Accounting. The purpose of this study is to determine the application of carbon management accounting based on the literature available in Scopus indexed journals. This paper uses a qualitative method with the type of Systematic Literature Review by entering the keywords “Carbon Management Accounting” and “Carbon Accounting” in three databases, namely E-Perpusnas, Emerald, and ScienceDirect. The results of this paper present the analysis in the form of a literature review, location, year, and research methods as well as a discussion of the Synthesis of Research Results, Theories, and Research Gaps. This paper suggests further research, namely by developing a better number of samples and research methods used.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_57
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_57How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Asri Usman
AU  - Mediaty
AU  - Arga Bhayangkara Handayanto
AU  - Rahmawansyah Andi Tahang
AU  - Ryni Ramdhani Salim
PY  - 2024
DA  - 2024/05/22
TI  - Carbon Management Accounting: A Systematic Literature Review
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 772
EP  - 783
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_57
DO  - 10.2991/978-94-6463-400-6_57
ID  - Usman2024
ER  -