A systematic review on environmental accounting

Abstract

Purpose –The purpose of this study is to investigate Environmental Accounting and its importance. The systematic review of academic and professional literature depicts that EA is very useful and significant in controlling entities that are operating in environmentally sensitive industries. The research papers that relating to the EA, which are available in Emerald, Taylor and Francis, and also Oxford journal, were used for this systematic review. The probability of published reports is a little bit unclear. The commitments of the companies towards sharing the environmental cost are not disclosed. For better recognition and charging of environmental related costs, this system is necessary. So EA system provides a significant road map for internal and external auditors in their achievements as well as assists the entities in enhancing performance. There are many policy implications from both national and international levels. The paper commits for improving knowledge relating to the EA in many ways. And the ideas present in this paper are original