Kajen
Vol 9 No 01 (2025): Kajen:Jurnal Penelitian dan Pengembangan Pembangunan Vol. 09 No. 01 2025

INTEGRASI STRATEGI MANAJERIAL DAN AKUNTANSI DALAM MENDUKUNG TRANSISI MENUJU EKONOMI HIJAU: LITERATURE REVIEW

Inna Khoridatul Bahiyah Inna (Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan)



Article Info

Publish Date
31 Jul 2025

Abstract

The global paradigm shift toward sustainable development has prompted the emergence of the green economy concept as a response to environmental, social, and economic crises. In this context, the integration between managerial strategies and accounting practices has become increasingly essential to support the transition toward a more environmentally conscious economic system. This study aims to conceptually examine how the strategic roles of management and accounting interact in promoting organizational sustainability within the green economy framework. The method used is a literature review of scientific publications from the past five years that discuss green accounting practices, sustainability management, and environmentally-driven business strategies. The review indicates that accounting practices adopting sustainability approaches such as green accounting and environmental management accounting (EMA) can provide relevant information to support the formulation of strategies aligned with green economy principles. On the other hand, environmentally-oriented managerial strategies have been shown to foster long-term value creation and enhance corporate competitiveness. The collaboration between these two approaches not only strengthens operational efficiency but also improves organizational transparency and accountability regarding environmental impact. This study contributes theoretically by offering an integrative understanding of accounting and managerial strategies in a sustainability context and provides insights for practitioners and policymakers in designing reporting systems and business strategies that support the green economy transition.

Copyrights © 2025






Journal Info

Abbrev

jurnalkabpekalongan

Publisher

Subject

Agriculture, Biological Sciences & Forestry Arts Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Kajen: Jurnal Penelitian dan Pengembangan Pembangunan merupakan jurnal ilmiah yang dikelola Badan Perencanaan Pembangunan Daerah dan Penelitian dan Pengembangan Daerah (BAPPEDA LITBANG) dan sekarang berubah nomenklatur menjadi Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah (BAPPERIDA) ...