INTEGRASI STRATEGI MANAJERIAL DAN AKUNTANSI DALAM MENDUKUNG TRANSISI MENUJU EKONOMI HIJAU: LITERATURE REVIEW

Abstract

The global paradigm shift toward sustainable development has prompted the emergence of the green economy concept as a response to environmental, social, and economic crises. In this context, the integration between managerial strategies and accounting practices has become increasingly essential to support the transition toward a more environmentally conscious economic system. This study aims to conceptually examine how the strategic roles of management and accounting interact in promoting organizational sustainability within the green economy framework. The method used is a literature review of scientific publications from the past five years that discuss green accounting practices, sustainability management, and environmentally-driven business strategies. The review indicates that accounting practices adopting sustainability approaches such as green accounting and environmental management accounting (EMA) can provide relevant information to support the formulation of strategies aligned with green economy principles. On the other hand, environmentally-oriented managerial strategies have been shown to foster long-term value creation and enhance corporate competitiveness. The collaboration between these two approaches not only strengthens operational efficiency but also improves organizational transparency and accountability regarding environmental impact. This study contributes theoretically by offering an integrative understanding of accounting and managerial strategies in a sustainability context and provides insights for practitioners and policymakers in designing reporting systems and business strategies that support the green economy transition.