{"id":"https://openalex.org/W4392882045","doi":"https://doi.org/10.18196/jai.v25i1.21344","title":"Environmental accounting in public sector: systematic literature review","display_name":"Environmental accounting in public sector: systematic literature review","publication_year":2024,"publication_date":"2024-02-06","ids":{"openalex":"https://openalex.org/W4392882045","doi":"https://doi.org/10.18196/jai.v25i1.21344"},"language":"en","primary_location":{"id":"doi:10.18196/jai.v25i1.21344","doi":"https://doi.org/10.18196/jai.v25i1.21344","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v25i1.21344","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/21344/pdf","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},"volume":null,"type":"review","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.umy.ac.id/index.php/ai/article/download/21344/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089455332","display_name":"Evi Rahmawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I226567900","display_name":"Muhammadiyah University of Yogyakarta","ror":"https://ror.org/03anrkt33","country_code":"ID","type":"education","lineage":["https://openalex.org/I226567900"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Evi Rahmawati","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I226567900"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002123236","display_name":"Ietje Nazaruddin","orcid":"https://orcid.org/0000-0001-9084-3252","observed_orcids":["https://orcid.org/0000-0001-9084-3252"]},"institutions":[{"id":"https://openalex.org/I226567900","display_name":"Muhammadiyah University of Yogyakarta","ror":"https://ror.org/03anrkt33","country_code":"ID","type":"education","lineage":["https://openalex.org/I226567900"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ietje Nazaruddin","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah\nYogyakarta, Special Region of Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah\nYogyakarta, Special Region of Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I226567900"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050017355","display_name":"Harjanti Widiastuti","orcid":"https://orcid.org/0009-0005-9498-1333","observed_orcids":["https://orcid.org/0009-0005-9498-1333"]},"institutions":[{"id":"https://openalex.org/I226567900","display_name":"Muhammadiyah University of Yogyakarta","ror":"https://ror.org/03anrkt33","country_code":"ID","type":"education","lineage":["https://openalex.org/I226567900"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Harjanti Widiastuti","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah\nYogyakarta, Special Region of Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah\nYogyakarta, Special Region of Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I226567900"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007814913","display_name":"Hafiez Sofyani","orcid":"https://orcid.org/0000-0003-3077-9097","observed_orcids":["https://orcid.org/0000-0003-3077-9097"]},"institutions":[{"id":"https://openalex.org/I226567900","display_name":"Muhammadiyah University of Yogyakarta","ror":"https://ror.org/03anrkt33","country_code":"ID","type":"education","lineage":["https://openalex.org/I226567900"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hafiez Sofyani","raw_affiliation_strings":["Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah\nYogyakarta, Special Region of Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah\nYogyakarta, Special Region of Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I226567900"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038371563","display_name":"Arif Wahyu Nur Kholid","orcid":"https://orcid.org/0000-0003-2474-8438","observed_orcids":["https://orcid.org/0000-0003-2474-8438"]},"institutions":[{"id":"https://openalex.org/I226567900","display_name":"Muhammadiyah University of Yogyakarta","ror":"https://ror.org/03anrkt33","country_code":"ID","type":"education","lineage":["https://openalex.org/I226567900"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arif Wahyu Nur Kholid","raw_affiliation_strings":["Master of Accounting, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Master of Accounting, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I226567900"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I226567900"],"apc_list":{"value":2000000,"currency":"IDR","value_usd":131},"apc_paid":{"value":2000000,"currency":"IDR","value_usd":131},"fwci":1.5706,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.82711864,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"25","issue":"1","first_page":"75","last_page":"90"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8384000062942505,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8384000062942505,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.15150000154972076,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/public-sector","display_name":"public sector","score":0.9559999704360962},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.8349999785423279},{"id":"https://openalex.org/keywords/environmental-management","display_name":"environmental management","score":0.7609999775886536},{"id":"https://openalex.org/keywords/environmental-regulation","display_name":"environmental regulation","score":0.9890000224113464},{"id":"https://openalex.org/keywords/sustainable-development-goals","display_name":"Sustainable Development Goals","score":0.9139999747276306},{"id":"https://openalex.org/keywords/research-trends","display_name":"research trends","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5948896408081055},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5614099502563477},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.46876639127731323},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.384305864572525},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2405591905117035},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.18196/jai.v25i1.21344","doi":"https://doi.org/10.18196/jai.v25i1.21344","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v25i1.21344","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/21344/pdf","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},{"id":"pmh:oai:journal.umy.ac.id:article/21344","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/view/21344","pdf_url":null,"source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2622-3899","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:5f6cf62007814ec2b5296b4e73533992","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/5f6cf62007814ec2b5296b4e73533992","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Investment, Vol 25, Iss 1, Pp 75-90 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18196/jai.v25i1.21344","doi":"https://doi.org/10.18196/jai.v25i1.21344","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v25i1.21344","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/21344/pdf","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Systematic Review","id":"https://openalex.org/study-designs/systematic-review"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4392882045.pdf","grobid_xml":"https://content.openalex.org/works/W4392882045.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W1533859691","https://openalex.org/W1541465989","https://openalex.org/W1996637280","https://openalex.org/W2118560530","https://openalex.org/W2127401448","https://openalex.org/W2481016803","https://openalex.org/W2528177846","https://openalex.org/W2736616280","https://openalex.org/W2756384313","https://openalex.org/W2758972923","https://openalex.org/W2795488343","https://openalex.org/W2807472904","https://openalex.org/W2908100090","https://openalex.org/W2940429336","https://openalex.org/W2947393882","https://openalex.org/W2994514542","https://openalex.org/W3085115212","https://openalex.org/W3091944312","https://openalex.org/W3168428998","https://openalex.org/W3183550150","https://openalex.org/W3185583392","https://openalex.org/W3186755389","https://openalex.org/W4206910632","https://openalex.org/W4220936748","https://openalex.org/W4284974550","https://openalex.org/W4311485092","https://openalex.org/W4362570472","https://openalex.org/W4380520267","https://openalex.org/W4386356897"],"related_works":["https://openalex.org/W4362570472","https://openalex.org/W2807472904","https://openalex.org/W4398139994","https://openalex.org/W4409587287","https://openalex.org/W7220246436","https://openalex.org/W7119500328","https://openalex.org/W2810848360","https://openalex.org/W4400269177","https://openalex.org/W7110882409","https://openalex.org/W4403230444"],"abstract_inverted_index":{"Research":[0],"aims:":[1],"The":[2,46,67,92,158],"literature":[3,165],"on":[4,40,108,168],"Environmental":[5,146],"Accounting":[6],"(EA)":[7],"in":[8,15,30,42,51,101,103,152,171,183],"the":[9,16,25,31,43,73,77,104,109,112,136,153,172,184,191],"public":[10,32,44,173,185],"sector":[11,33],"is":[12],"scarce,":[13],"unlike":[14],"private":[17],"sector.":[18,186],"Hence,":[19],"this":[20],"study":[21,93,188],"aims":[22],"to":[23,71,76],"ascertain":[24],"trajectory":[26],"of":[27,122,130,162],"EA":[28,41],"research":[29,39,47,167],"and":[34,59,89,148],"extract":[35],"insights":[36],"from":[37,179],"prior":[38],"sector.Design/Methodology/Approach:":[45],"process":[48],"was":[49,119],"conducted":[50],"several":[52,65],"stages":[53],"following":[54],"Anggraini":[55],"et":[56,61],"al.":[57,62],"(2022)":[58,63],"Poje":[60],"with":[64],"modifications.":[66],"keywords":[68],"were":[69,133,139],"used":[70],"discover":[72],"articles":[74],"relating":[75],"topic,":[78],"namely:":[79],"\u201cEnvironmental":[80,82,85],"Reporting,\u201d":[81],"Management,\u201d":[83],"or":[84],"Accounting,\u201d":[86,88],"\u201cGreen":[87],"\u201cPublic":[90],"Sector\u201d.":[91],"employed":[94],"an":[95],"extended":[96],"period,":[97],"namely":[98],"papers":[99],"published":[100],"2010-2023":[102],"database":[105],"Scopus.com.":[106],"Based":[107],"specified":[110],"criteria,":[111],"final":[113],"paper":[114],"that":[115,193],"could":[116],"be":[117,195],"analyzed":[118],"69":[120],"out":[121],"112":[123],"articles.Research":[124],"findings:":[125],"Using":[126],"VOS-viewer,":[127],"15":[128,137],"items":[129,138],"keyword":[131],"themes":[132],"discovered.":[134],"Then,":[135],"classified":[140],"into":[141],"three":[142],"clusters:":[143],"Green":[144],"Accounting,":[145],"Regulation,":[147],"Sustainable":[149],"Development":[150],"Goals":[151],"Public":[154],"Sector.":[155],"Theoretical":[156],"contribution/Originality:":[157],"authors":[159],"are":[160],"unaware":[161],"any":[163],"existing":[164],"review":[166],"EA,":[169],"specifically":[170],"sector,":[174],"even":[175],"though":[176],"it":[177],"arises":[178],"environmental":[180],"management":[181],"accounting":[182],"This":[187],"also":[189],"demonstrates":[190],"inferences":[192],"can":[194],"derived.":[196]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-03-17T00:00:00"}