مجلة الإقتصاد الجديد
Volume 13, Numéro 2, Pages 842-856
Authors : Bouarar Ahmed Chemseddine .
The author presents a systematic literature review on green accounting effect on companies' performance. The purpose of this article is to review the effect of green accounting adoption on companies' performance in developing economies. Analysising and reviewing the body of literature also provide directions for future research. A total of 29 papers were systematically studied and classified. The review includes an analysis of the chosen papers that provides insights about green accounting adoption. The literature indicates the positive effect of green accounting on the performance of companies, but with a varying degree on various categories of countries, industries, companies, and greening adoption level. The findings can assist managers and policy makers to tailor strategies related to green accounting in developing economies. Keywords: Environmental costs; Financial performance; Sustainability accounting. Jel Classification Codes: M41, Q56.
Environmental costs; Financial performance; Sustainability accounting
Said Houari Amel
عبد الحفيظ بوخرص