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All Journal JIET (Jurnal Ilmu Ekonomi Terapan) Akbis: Media Riset Akuntansi dan Bisnis
Darmawati, Cut
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Economics, Econometrics & Finance

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Mapping Emerging Themes in Sustainability Accounting: A Systematic Literature Review Darmawati, Cut; Miraza, Chairanisa Natasha; Adnan, Muhammad Ichsan
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13219

Abstract

Sustainability accounting has developed into a critical field of study that supports responsible business practices in relation to environmental, social, and governance (ESG) dimensions. Although the number of publications addressing this topic has grown considerably in recent years, limited research has systematically identified the main themes and variables most frequently discussed in sustainability accounting literature. This study aims to map the emerging themes in sustainability accounting through a systematic literature review combined with content analysis. Data were obtained from the Scopus database using the keywords “sustainability accounting” and “green accounting.” The inclusion criteria required that articles be published in Scopus-indexed journals, written in English, issued between 2021 and 2024, and explicitly focused on sustainability accounting or ESG reporting. From an initial collection of 71 documents, 42 articles met the criteria and were analyzed. The findings indicate that dominant thematic categories include sustainability disclosure, green accounting, ESG reporting, environmental information quality, and the financial materiality of sustainability issues. In addition, subtopics such as green regulation, voluntary reporting systems, and the linkage between financial and environmental performance are frequently explored. The study also reveals variations in methodological approaches and the geographical distribution of research. These findings contribute to a more comprehensive understanding of the knowledge structure in sustainability accounting and provide a foundation for future research directions in this domain.
Determinants of Governance Performance: The Effects of Intellectual, Social, and Natural Capital in Middle-Income Countries Thahira, Zia; Dawood, Taufiq C.; Zikra, Naswatun; Darmawati, Cut
Jurnal Ilmu Ekonomi Terapan Vol. 10 No. 2 (2025)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jiet.v10i2.78311

Abstract

Objective: This study investigates the effect of intellectual, social, and natural capital on governance performance in middle income countries, addressing how non-financial resources shape institutional quality. The research is empirical and contributes to development economics by linking capital endowments with governance outcomes, which are central to sustainable development and institutional resilience. Methods: The study uses panel data from the Global Sustainable Competitiveness Index (GSCI) for 20 middle income countries during 2020–2024. Governance scores serve as the dependent variable, while intellectual, social, and natural capital are the main explanatory variables, analyzed through a fixed effects regression with robust standard errors. Findings: The results indicate that natural capital has a statistically significant and positive impact on governance performance, with a coefficient value of approximately 0.51, significant at the five percent level. This suggests that countries with stronger capacities to manage environmental resources tend to develop more accountable and resilient institutions. In contrast, intellectual and social capital do not show significant effects within the observed period, which may imply that their influence on governance is more indirect, requires longer time horizons to materialize, or depends on the presence of supportive institutional frameworks. Originality/Value: The novelty of this study lies in testing the reverse relationship between non-financial capital and governance and incorporating interaction models that reveal how these resources jointly shape institutional outcomes. Unlike most prior studies that focus on how governance drives capital formation, this research centers on middle-income countries and employs recent data from 2020–2024 to offer fresh empirical evidence on institutional determinants of governance. Practical/Policy implication: The findings suggest that governance reforms should integrate natural capital management within Sustainable Development Goal frameworks while enhancing institutional capacity in education and social cohesion to enable intellectual and social capital to more effectively strengthen governance in the long term.
Co-Authors Adnan, Muhammad Ichsan miraza, chairanisa natasha Taufiq Carnegie Dawood Thahira, Zia Zikra, Naswatun