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.
Khamisy-Farah, Rola (55808741800); Gilbey, Peter (55980203000); Furstenau, Leonardo B. (57211463471); Sott, Michele Kremer (57218374403); Farah, Raymond (14013894800); Viviani, Maurizio (57231700200); Bisogni, Maurizio (57232852500); Kong, Jude Dzevela (56305065700); Ciliberti, Rosagemma (6507895664); Bragazzi, Nicola Luigi (57212030091)
Big data for biomedical education with a focus on the covid-19 era: An integrative review of the literature
2021
10.3390/ijerph18178989
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113546517&doi=10.3390%2fijerph18178989&partnerID=40&md5=d9dcc718aa0b917324d63a4b1f8d88c9
Clalit Health Service, Akko, Azrieli Faculty of Medicine, Bar-Ilan University, Safed, 13100, Israel; Azrieli Faculty of medicine, Bar Ilan University, Safed, 13100, Israel; Department of Industrial Engineering, Federal University of Rio Grande do Sul, Porto Alegre, 90035-190, Brazil; Business School, Unisinos University, Porto Alegre, 91330-002, Brazil; Department of Internal Medicine B, Ziv Medical Center, Azrieli Faculty of Medicine, Bar-Ilan University, Safed, 13100, Israel; TransHumanGene, MedicaSwiss, Cham, Zug, 6330, Switzerland; Laboratory for Industrial and Applied Mathematics (LIAM), Department of Mathematics and Statistics, York University, Toronto, M3J 1P3, ON, Canada; Section of History of Medicine and Bioethics, Department of Health Sciences (DISSAL), University of Genoa, Genoa, 16132, Italy
All Open Access; Gold Open Access; Green Open Access
Scopus
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