Sustainability Accounting Studies: A Metasynthesis
Abstract
:1. Introduction
2. Background Literature
2.1. Sustainability Accounting at Present
2.2. Sustainability Reporting and Accounting Reporting
3. Methods
- A template design, where the information revealed in each article review was characterized in the form of a finding.
- Each article was read by three researchers participating in this study, who selected the significant topics. The reading began with an analysis of the summaries, using the PICOS framework: problem or topic of interest (P), intervention (I), comparison (C), outcome (O), and study designs (S) [53,54,55]. The criteria applied in this study were as follows: P = sustainability accounting, I = current study development and the future of sustainability accounting, C = non-comparator, O = re-interpretation of the findings, and S = systematic reviews where sustainability accounting or sustainability reporting is developed. A complete analysis of the reviews was conducted using the IMYRD structure: I = introduction; M = methods; R = results, and D = discussion of the reviews [56]. We analyzed the (1) title, (2) objective, (3) method, (4) theories, (5) results, and (6) future research directions.
4. Results
4.1. Metasynthesis of Review Articles
4.2. Sustainability Accounting Concept Interpretation
4.3. Sustainability Accounting Subdivisions
4.4. Sustainability Accounting in Accountant Education
4.5. Sustainability Reports
4.6. The Future of Sustainability Accounting
5. Discussion
6. Conclusions
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Acknowledgments
Conflicts of Interest
Appendix A
References
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---|---|---|---|---|---|---|
Vysochan, O, et al. [22] | Sustainability Accounting: A Systematic Literature Review and Bibliometric Analysis | Quality-Access to Success | 10.47750/QAS/22.185.14 | 2021 | 0 | Management |
Ascani, I, et al. [1] | A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting | Sustainability | 10.3390/su13042357 | 2021 | 4 | Environmental Sciences Green Sustainability Science Technology Environmental Studies |
Adams, CA.; Larrinaga, C. [57] | Progress: engaging with organisations in pursuit of improved sustainability accounting and performance | Accounting Auditing & Accountability Journal | 10.1108/AAAJ-03-2018-3399 | 2019 | 20 | Green Sustainability Science Technology Business Finance |
Ndemewah, S, et al. [58] | Management accounting research on farms: what is known and what needs knowing? | Journal of Accounting and Organizational Change | 10.1108/JAOC-05-2018-0044 | 2019 | 8 | Business Finance |
Trautwein, C. [59] | Sustainability impact assessment of start-ups—Key insights on relevant assessment challenges and approaches based on an inclusive, systematic literature review | Journal of Cleaner Production | 10.1016/j.jclepro.2020.125330 | 2021 | 1 | Environmental Sciences Green Sustainability Science Technology Engineering Environmental |
Fiandrino, S.; Tonelli, A. [60] | A Text-Mining Analysis on the Review of the Non-Financial Reporting Directive: Bringing Value Creation for Stakeholders into Accounting | Sustainability | 10.3390/su13020763 | 2021 | 4 | Environmental Sciences Green Sustainability Science Technology Environmental Studies |
Kelsall, A. [7] | Ecological Management Accounting-Taking into Account Sustainability, Does Accounting Have Far to Travel? | Sustainability | 10.3390/su12218854 | 2020 | 0 | Environmental Sciences Green Sustainability Science Technology Environmental Studies |
Gulluscio C, et al. [4] | Climate Change Accounting and Reporting: A Systematic Literature Review | Sustainability | 10.3390/su12135455 | 2020 | 6 | Environmental Sciences Green Sustainability Science Technology Environmental Studies |
Tommasetti, A, et al. [61] | Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation? | Sustainability | 10.3390/su12051909 | 2020 | 6 | Environmental Sciences Environmental Studies |
Patten, DM.; Shin, H. [62] | Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research A review and assessment | Sustainability Accounting Management and Policy Journal | 10.1108/SAMPJ-01-2018-0017 | 2019 | 16 | Green Sustainability Science Technology Environmental Studies Business Finance |
Sharma, U.; An, Y. [63] | Accounting and Accountability in Fiji: A Review and Synthesis | Australian Accounting Review | 10.1111/auar.12197 | 2018 | 2 | Business Finance |
Buyukozkan, G.; Karabulut, Y. [64] | Sustainability performance evaluation: Literature review and future directions | Journal of Environmental Management | 10.1016/j.jenvman.2018.03.064 | 2018 | 73 | Environmental Sciences |
Imoniana, J, et al. [28] | A review of sustainability accounting for emission reduction credit and compliance with emission rules in Brazil: A discourse analysis | Journal of Cleaner Production | 10.1016/j.jclepro.2017.11.217 | 2018 | 6 | Environmental Sciences. Green Sustainability Science Technology Engineering Environmental |
Onat, N, et al. [14] | Systems Thinking for Life Cycle Sustainability Assessment: A Review of Recent Developments, Applications, and Future Perspectives | Sustainability | 10.3390/su9050706 | 2017 | 112 | Environmental Sciences Green Sustainability Science Technology Environmental Studies |
Farooq, MB.; de Villiers, C. [5] | The market for sustainability assurance services A comprehensive literature review and future avenues for research | Pacific Accounting Review | 10.1108/PAR-10-2016-0093 | 2017 | 39 | Business Finance |
Authors | Article Title | Primary Sources |
---|---|---|
Vysochan, O, et al. [22] | Sustainability Accounting: A Systematic Literature Review and Bibliometric Analysis | WoS and Scopus |
Ascani, I, et al. [1] | A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting | Google Scholar |
Trautwein, C. [59] | Sustainability impact assessment of start-ups—Key insights on relevant assessment challenges and approaches based on an inclusive, systematic literature review | EBSCO and Google Scholar |
Fiandrino, S.; Tonelli, A. [60] | A Text-Mining Analysis on the Review of the Non-Financial Reporting Directive: Bringing Value Creation for Stakeholders into Accounting | Review of Non-Financial Reporting Directive public consultation |
Kelsall, A. [7] | Ecological Management Accounting-Taking into Account Sustainability, Does Accounting Have Far to Travel? | Revistas: Critical Perspectives on Accounting (CPA) and Social and Environmental Accountability Journal (SEAJ) |
Gulluscio C, et al. [4] | Climate Change Accounting and Reporting: A Systematic Literature Review | WoS |
Tommasetti, A, et al. [61] | Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation? | WoS and Scopus |
Adams, CA.; Larrinaga, C. [57] | Progress: engaging with organisations in pursuit of improved sustainability accounting and performance | Scopus |
Ndemewah, S, et al. [58] | Management accounting research on farms: what is known and what needs knowing? | Journals: Agric. Econ. Res. Rev., Agric Human Values, Am J Agric Econ., Aust J Agric Resour Econ., China Agric. Econ. Rev., Econ Dev Cult Change, J. Agric. Appl. Econ., J. Food Distrib. Res., Rev. Agric. Econ., Rev. Mark. Agric. Econ., Account. Bus. Res., Eur. Account. Rev., Aust. Account. Rev., J. Account., J. Account. Manag. Inf. Syst., J. Account. Organ. Chang., J. Appl. Account. Res., J. of Appl. Manage. Account. Res., Manag. Account. Res., Qual. Res. Account. Manag., Agric. Finance Rev., J. Financ. Manage. and Anal., J Qual Maint Eng., Int. J. Sci. Res. Publ., Qual. Res. Organ. Manag., and Afr Dev Rev. |
Patten, DM.; Shin, H. [62] | Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research A review and assessment | Revista de Contabilidad, Gestión y Políticas de Sostenibilidad (SAMPJ) |
Sharma, U.; An, Y. [63] | Accounting and Accountability in Fiji: A Review and Synthesis | Revistas: Crit. Perspect. Account., Auditing and Accountability Journal, Accounting History, Aust. Account. Rev., J. Account. Organ. ChangPacific Account. Rev., and International Journal of Economics and Accounting |
Buyukozkan, G.; Karabulut, Y. [64] | Sustainability performance evaluation: Literature review and future directions | WoS and Scopus |
Imoniana, J, et al. [28] | A review of sustainability accounting for emission reduction credit and compliance with emission rules in Brazil: A discourse analysis | JSTOR, EBSCO, PROQUEST, and CAPES-Periodicals |
Onat, N, et al. [14] | Systems Thinking for Life Cycle Sustainability Assessment: A Review of Recent Developments, Applications, and Future Perspectives | Scopus |
Farooq, MB.; de Villiers, C. [5] | The market for sustainability assurance services A comprehensive literature review and future avenues for research | Google Scholar |
Keyword | Occurrences | Keyword | Occurrences |
---|---|---|---|
Reports on Sustainability | 1 | Non-Financial Information Directive | 1 |
Social Responsibility | 1 | Disclosure of Non-Financial | 1 |
Management Accountants | 1 | Information Sustainability Assurance | 1 |
Accountants | 1 | Accounting | 1 |
Emissions Reduction Credit | 1 | Ecological | 1 |
Standards | 1 | Environmental | 1 |
Sustainability Accounting (SA) | 1 | Sustainability Development | 1 |
Public Sector | 1 | Life Cycle Sustainability Assessment | 1 |
Co-Creation of Value | 1 | Sustainability | 1 |
Climate Change | 1 | Sustainability Accounting | 3 |
Accountability | 1 | Sustainability Reports | 3 |
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Gil-Marín, M.; Vega-Muñoz, A.; Contreras-Barraza, N.; Salazar-Sepúlveda, G.; Vera-Ruiz, S.; Losada, A.V. Sustainability Accounting Studies: A Metasynthesis. Sustainability 2022, 14, 9533. https://doi.org/10.3390/su14159533
Gil-Marín M, Vega-Muñoz A, Contreras-Barraza N, Salazar-Sepúlveda G, Vera-Ruiz S, Losada AV. Sustainability Accounting Studies: A Metasynthesis. Sustainability. 2022; 14(15):9533. https://doi.org/10.3390/su14159533
Chicago/Turabian StyleGil-Marín, Miseldra, Alejandro Vega-Muñoz, Nicolás Contreras-Barraza, Guido Salazar-Sepúlveda, Sandra Vera-Ruiz, and Analia Verónica Losada. 2022. "Sustainability Accounting Studies: A Metasynthesis" Sustainability 14, no. 15: 9533. https://doi.org/10.3390/su14159533