Nghiên cứu tổng quan hệ thống về kế toán quản trị môi trường: Xu hướng, thách thức và định hướng nghiên cứu tương lai
DOI:
https://doi.org/10.24311/jabes/2025.36.6.06Từ khóa:
Hiệu suất môi trường, Kế toán quản trị môi trường, Phát triển bền vữngTóm tắt
Trong bối cảnh biến đổi khí hậu và áp lực ngày càng gia tăng về minh bạch thông tin môi trường, kế toán quản trị môi trường nổi lên như một công cụ chiến lược hỗ trợ doanh nghiệp hướng tới phát triển bền vững. Nghiên cứu này tiến hành tổng quan hệ thống 74 bài báo từ cơ sở dữ liệu Scopus giai đoạn 2000–2025, kết hợp phương pháp phân tích thư mục bằng phần mềm VOSviewer nhằm xác định các xu hướng, thách thức và khoảng trống nghiên cứu trong lĩnh vực kế toán quản trị môi trường. Kết quả cho thấy kế toán quản trị môi trường đang chuyển mình từ công cụ kỹ thuật sang nền tảng quản trị chiến lược, với chủ đề nghiên cứu nổi bật. Những định hướng tương lai tiềm năng bao gồm: tích hợp công nghệ số tiêu biểu như trí tuệ nhân tạo, chuỗi khối, phát triển mô hình kế toán quản trị môi trường linh hoạt cho doanh nghiệp vừa và nhỏ, xây dựng chỉ số chi phí môi trường tích hợp và kết nối kế toán quản trị môi trường với kinh tế tuần hoàn, trách nhiệm xã hội doanh nghiệp và tài chính xanh. Nghiên cứu đóng góp vào việc hoàn thiện khung lý thuyết và tăng cường ứng dụng kế toán quản trị môi trường trong thực tiễn, đặc biệt tại các nền kinh tế mới nổi.
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