Two decades of environmental management accounting research a systematic literature review

Abstract

Research purpose: This study aims to present a systematic literature review of peer-reviewed environmental management accounting (EMA) studies from 2000 to 2025 to synthesize existing knowledge, identify pertinent trends, and highlight future research opportunities. Research design, approach, and method: Following the PRISMA procedure, 118 publications indexed in Scopus are selected and analyzed by VOSviewer software to identify co-authorship network, keyword network, citation network, theoretical frameworks, methodologies, geographical context, and thematic focus. Main findings: The results identify five key study themes: (1) drivers and barriers of EMA adoption, (2) advancing EMA practices, (3) the correlation between EMA and organizational/environmental performance, (4) EMA as a source of competitive advantage, and (5) the role of EMA in the circular economy and cleaner production. Quantitative methods, particularly PLS-SEM, dominate the methodological landscape, with a primary focus on manufacturing and industrial sectors. Practical/managerial implications: This study contributes to the literature by outlining the framework of EMA research and presenting a future research agenda. The study provides valuable insights for scholars, practitioners, and policymakers to enhance the strategic role of EMA in achieving sustainable goals.