Ade Sudarma
Muhammadiyah University of Sukabumi, Indonesia

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SYNERGIZING GREEN HOSPITAL MANAGEMENT AND CARBON ACCOUNTING: A FRAMEWORK FOR SUSTAINABLE HEALTHCARE INNOVATION Muhammad Alfatih; Dimas Dwi Gustanto; Ade Sudarma; Andri Indrawan
International Journal of Accounting Innovation Vol. 2 No. 3 (2026): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i3.39

Abstract

Objective: This study develops a conceptual framework that integrates green hospital management and carbon accounting to support sustainable healthcare innovation. Method: This study uses a literature review and conceptual paper approach by synthesizing recent studies, sustainability frameworks, healthcare management practices, and carbon accounting principles. Results: The findings propose an integrated framework consisting of five strategic pillars: sustainable governance, green operational systems, carbon measurement and disclosure, circular healthcare resource management, and digital sustainability innovation. The framework demonstrates that carbon accounting can function not only as a reporting tool but also as a strategic instrument for efficiency, cost control, regulatory compliance, and long-term hospital resilience. Novelty: This study contributes theoretically by bridging sustainability accounting and healthcare management literature and practically by offering a roadmap for hospital administrators and policymakers. The proposed model supports environmentally responsible healthcare systems while maintaining service quality and operational effectiveness.