<![CDATA[Background: The global and Indonesian maritime sector requires accounting systems capable of addressing distinctive transaction characteristics, operational risks, and sustainability demands. Maritime accounting refers to accounting practices adapted to shipping, port, marine, and fisheries industries. However, its conceptual boundaries and scope remain insufficiently defined in the literature. Objective: This study aims to analyze the differences and relationships between general and maritime accounting, identify the principal dimensions distinguishing the two concepts, and propose a conceptual framework positioning maritime accounting within the broader accounting discipline. Methods: This study employed an integrative literature review. A total of 45 articles were identified from Google Scholar and Garuda (Garba Rujukan Digital) using keywords related to maritime accounting and the blue economy. After screening based on relevance, methodological rigor, and publication within the last five years, 25 articles were selected for thematic analysis. Results: The findings indicate that maritime accounting differs from general accounting in terms of recording objects and asset characteristics, cost and revenue structures, operational and environmental risk management, and the integration of environmental and sustainability aspects through the blue accounting approach. Operational complexity and sustainability integration emerged as the most distinctive characteristics. Nevertheless, maritime accounting remains fundamentally grounded in the principles of general accounting, while adapting their application to the specific characteristics of maritime industries. Conclusion: Maritime accounting represents a sectoral specialization that extends the role of accounting in supporting sustainable maritime economic development. The proposed conceptual framework provides a foundation for future empirical research and the development of accounting standards relevant to maritime industries.]]>
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