Green Accounting in Public Sectors: A Systematic Review

Abstract

Green accounting (GA) has emerged as a crucial tool to improve accountability, sustainability, as well as transparency in government-affiliated organizations worldwide. However, research on this topic remains fragmented, lacking comprehensive synthesis of empirical data regarding the impacts of GA practices on public sector performance, sustainable development, and regulatory compliance. To bridge this gap, a systematic literature review (SLR) was carried out following the PRISMA methodology, resulting in the identification of 24 primary studies from databases like Web of Science (WoS) and Scopus. Thematic analysis, quality evaluation, and study selection were all included in the methodological appraisal. The most frequently studied theme, according to numerical results, was Environmental Accounting Disclosure and Corporate Performance (10 studies), followed by GA, Sustainability, and Sectoral Applications (8 studies), and Governance, Regulation, and Innovation in GA (6 studies). In the first theme, strong disclosure practices were consistently associated with improved managerial, financial, and environmental results in public sector organizations. Diverse sectoral applications that showed notable improvements in operational efficiency and resource conservation, including green budgeting, sustainability reporting frameworks, and environmental cost allocation, were emphasized in the second theme. The acceptance and development of GA practices have been fueled by technical advancements, policy tools, and regulatory frameworks, especially digital reporting platforms, as highlighted by the third theme. Overall, the empirical data presented in this analysis support the idea that integrated GA techniques can improve public sector accountability and advance environmental policy goals. Specifically, in emerging economies and understudied public service domains, the findings provide a unified basis for scholars and policymakers to create more efficient GA systems and pinpoint opportunities for further research.