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A systematic review of research on sustainability in environmental management accounting

Mochammad Ilyas Junjunan et al.

Journal of Applied Accounting Research2026https://doi.org/10.1108/jaar-02-2025-0066article
AJG 2ABDC B
Weight
0.50

Abstract

Purpose This article aims to fill the gap by identifying the state of academic research on sustainability in environmental management accounting (EMA), presenting a synthesis of our findings, a discussion and proposals for future research. Design/methodology/approach Based on the database Scopus, the publication of 218 documents on EMA and sustainability was identified in English which was published before 2025, and bibliometric analysis was conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures. Findings Bibliometric analysis identifies trends in EMA and sustainability research publications since 2018, one of the key concepts being the circular economy. Additionally, authors predominantly focus on the impact of EMA on environmental and financial performance. Conversely, the Journal of Cleaner Production and Business Strategy and The Environment are the most significant journals. Research limitations/implications The sample documents are restricted to the Scopus database, so some relevant articles may be overlooked. Furthermore, Bibliometric map interpretation depends on subjective estimations, which could impact the outcomes. Practical implications EMA plays an important role in fostering a balance between social welfare, environmental sustainability and economic progress. In addition, supports the transition toward a low-carbon economy and society that is more mindful of sustainability. Originality/value This research unites the relationship between EMA and sustainability, including the intellectual structure, author clusters and main themes such as green innovation and resource management, which have not been examined holistically previously.

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https://doi.org/https://doi.org/10.1108/jaar-02-2025-0066

Or copy a formatted citation

@article{mochammad2026,
  title        = {{A systematic review of research on sustainability in environmental management accounting}},
  author       = {Mochammad Ilyas Junjunan et al.},
  journal      = {Journal of Applied Accounting Research},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/jaar-02-2025-0066},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.