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Artículo

Deciphering Barriers and Strategies in Environmental Management Accounting (EMA) Adoption: A Comprehensive Two-Decade Analysis

Resumen

This study presents a comprehensive analysis of the evolution and challenges of Environmental Management Accounting (EMA) adoption across diverse industries and regions over the past two decades. Through a bibliometric analysis, this study categorizes the literature into three distinct periods, each elucidating crucial developments in EMA practices from initial theoretical formulations to their strategic integration with corporate sustainability and circular economy frameworks. The recent period particularly focuses on identifying the multifaceted challenges in EMA adoption, encapsulated in the newly developed “EMA adoption and application issue framework.” This framework not only categorizes but also visually represents systemic barriers such as regulatory constraints, organizational and cultural resistance, economic and technical obstacles, and the influence of external market forces. The analysis reveals significant regional disparities in EMA research, with a notable lack of contribution from European Union countries compared to active regions such as Australia, South Africa, and Southeast Asia, suggesting a critical need for strategic interventions to enhance EMA research and practical implementation in the EU. These findings advocate for more robust regulations, enhanced managerial commitment, and international collaboration to improve EMA adoption rates. This study aims to advance the understanding of EMA’s implementation challenges and foster dialog among academics, policymakers, and practitioners to overcome these barriers and enhance the integration of EMA into sustainability strategies globally.
Liu, Qian (58043907500); Yang, Shijie (59167076100); Chen, HeCheng (57203946435)
Global trends and hotspots in the study of the effects of PM2.5 on ischemic stroke
2024
10.1186/s41043-024-00622-3
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85202738639&doi=10.1186%2fs41043-024-00622-3&partnerID=40&md5=2f80b4bf91836970169230f4633fc742
Cerebrovascular Disease Department, Gansu Provincial Hospital, No.204 West Donggang Road, Gansu Province, Lanzhou, 730000, China; Key Laboratory of Cerebrovascular Disease of Gansu Province, Gansu Provincial Hospital, Gansu, Lanzhou, China; The First Clinical Medical College of Lanzhou University, Lanzhou, China
All Open Access; Gold Open Access
Scopus
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