Analysis of the limiting factors for the adoption of green accounting in small and medium-sized manufacturing companies
DOI:
https://doi.org/10.56162/transdigital518Keywords:
green accounting, business sustainability, manufacturing SMEs, environmental indicators, bibliometricsAbstract
Green accounting is a key tool for integrating sustainability into business management, although its adoption is limited in small and medium-sized manufacturing enterprises (SMEs). The aim of this article was to analyze the factors that restrict the implementation of green accounting in these organizations and to propose guidelines for overcoming these barriers. The research used a bibliometric approach and a systematic literature review, analyzing studies published between 2016 and 2024 in international databases. The results showed that the limiting factors are related to coercive, regulatory, and mimetic institutional pressures; clean production practices and environmental reporting; and the lack of standardized metrics that allow for sectoral comparability. Furthermore, a predominance of studies in Asia and Europe was evident, while Latin America shows a low level of scientific output on the topic. Future lines of research include generating empirical evidence in Latin American SMEs, developing standardized indicators, integrating digital technologies such as big data and artificial intelligence into green accounting, and longitudinally analyzing the impact of these practices on business competitiveness and sustainability.
References
Almeida, C. M. V. B., Bonilla, S. H., Giannetti, B. F., & Huisingh, D. (2013). Cleaner Production initiatives and challenges for a sustainable world: An introduction to this special volume. Journal of Cleaner Production, 47, 1–10.
Alnaim, M., & Metwally, A. B. M. (2024). Institutional Pressures and Environmental Management Accounting Adoption: Do Environmental Strategy Matter? Sustainability, 16(7), 3020.
Aranda-Usón, A., Portillo-Tarragona, P., Scarpellini, S., & Llena-Macarulla, F. (2020). The progressive adoption of a circular economy by businesses for cleaner production: An approach from a regional study in Spain. Journal of Cleaner Production, 247, 119648.
Bonilla, S. H., Almeida, C. M. V. B., Giannetti, B. F., & Huisingh, D. (2010). The roles of cleaner production in the sustainable development of modern societies: An introduction to this special issue. Journal of Cleaner Production, 18(1), 1–5.
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, 479–491.
Chamalinda, K. N. L., Kusufi, M. S., Sari, S. S., Jamilah, I., & Damayanti, W. S. (2024). Exploring concerns in the implementation of green accounting: A case study on MSMEs Batik Business. BIO Web of Conferences, 146, 01013. https://doi.org/10.1051/bioconf/202414601013
Chetanraj, D. B., Senthil Kumar, J. P., Sri Sai, V., & Ramegowda, K. V. (2024). The role of corporate environmental ethics in shaping environmental management accounting adoption under the institutional theory. Environmental Economics, 15(1), 32–45. https://doi.org/10.21511/ee.15(1).2024.03
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
Cruz Manzo, J., Bolaños González, F. F., Ortuño Barba, L. C., Villafuerte Palavicini, F. S., y Áraoz Baltazar, I. (2024). Bibliometría del uso del blockchain en la economía circular: decisión hacia la sostenibilidad. Ciencia Latina Revista Científica Multidisciplinar, 8(5), 9165-9180. https://doi.org/10.37811/cl_rcm.v8i5.14304
Darsono, D., Ratmono, D., Lee, S., Cahyonowati, N., & Lianawati, L. (2024). ESG and Environmental Performance: Multiple Mediation Models of Green Accounting and CSR Disclosure. International Journal of Energy Economics and Policy, 14(5), 365–371. https://doi.org/10.32479/ijeep.16682
Giannetti, B. F., Agostinho, F., Almeida, C. M. V. B., & Huisingh, D. (2015). A review of limitations of GDP and alternative indices to monitor human wellbeing and to manage eco-efficiency in the economy. Journal of Cleaner Production, 87, 11–25.
Guenther, E., Endrikat, J. y Guenther, T. W. (2016). Sistemas de control de gestión ambiental: una conceptualización y una revisión de la evidencia empírica. Journal of Cleaner Production, 136, 147–171.
Khaled, M. A., Salim, Amizawati, M. A., Ruhanita, M., & Dayana, J. (2023). Effects of institutional pressures, organisational resources, and capabilities on environmental management accounting for sustainability competitive advantage. International Journal of Business and Society, 24(3), 1284–1313. https://doi.org/10.33736/ijbs.6421.2023
Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2018). Whistleblowing triangle: Antecedents and consequences of internal whistleblowing among Indonesian managers. Journal of Business Ethics, 152(2), 573–588.
Liem, V. T., & Hien, N. N. (2024). The impact of managers’ attitudes towards environmental management accounting and green competitive advantage in Vietnam manufacturers. Heliyon, 10(13), e33565. https://doi.org/10.1016/j.heliyon.2024.e33565
Mondal, S. A., Akter, N., & Ibrahim, A. M. (2024). Nexus of environmental accounting, sustainable production and financial performance: An integrated analysis using PLS-SEM, fsQCA, and NCA. Environmental Challenges, 15, 100878.
Ng, A. W. (2018). From sustainability accounting to a green financing system: Institutional legitimacy and market heterogeneity in a global financial centre. Journal of Cleaner Production, 195, 585–592.
Obst, C., Hein, L., & Edens, B. (2016). National Accounting and the Valuation of Ecosystem Assets and Their Services. Environmental and Resource Economics, 64(1), 1–23.
Onat, C. N., Kucukvar, M., Halog, A., & Cloutier, S. (2017). Systems Thinking for Life Cycle Sustainability Assessment: A Review of Recent Developments, Applications, and Future Perspectives. Sustainability, 9(5), 706.
Portillo-Tarragona, P., Kuba-Khoury, V., Aranda-Usón, A., & Scarpellini, S. (2025). Environmental Management Accounting and Accountability for Circular Eco-Innovation Projects. Sustainability, 17(6), 2392.
Reyes Maldonado, N. M., Durán Peña, J. A., y Angarita Vargas, D. A. (2024). Indicadores de ecoeficiência e estratégias de sustentabilidade na indústria manufatureira colombiana: um estudo exploratório com foco em contabilidade ambiental. Innovar, 34(94), e116814. https://doi.org/10.15446/innovar.v34n94.116814
Scarpellini, S., Marín-Vinuesa, L. M., Aranda-Usón, A., & Portillo-Tarragona, P. (2020). Dynamic capabilities and environmental accounting for the circular economy in businesses. Sustainability Accounting, Management and Policy Journal, 11(7), 1129–1158.
Tiwari, K., & Khan, M. S. (2020). Sustainability accounting and reporting in the industry 4.0. Journal of Cleaner Production, 258, 120783.
Vargas González, V., Girleza Gallego, G., & Hernández, A. C. (2024). Contabilidad socioambiental en empresas industriales. Diversos enfoques para su implementación. Revista Venezolana de Gerencia, 29(Especial 11), 793–810. https://doi.org/10.52080/rvgluz.29.e11.47
Downloads
Autor de correspondencia
El autor de correspodencia se identifica con el siguiente símbolo: *Published
How to Cite
License
Copyright (c) 2025 Roberto Jesús Arriaga Espinoza, Alejandro Colotla López, Miguel Angel Flores De la Vega
This work is licensed under a Creative Commons Attribution 4.0 International License.
All articles in Transdigital are licensed under a Creative Commons Attribution 4.0 International License. Authors hold the copyright and retain publishing rights without restrictions.
