HUMAN RESOURCE DEVELOPMENT STRATEGY TO SUPPORT THE IMPLEMENTATION OF GREEN ACCOUNTING
DOI:
https://doi.org/10.15575/aksy.v8i2.58013Abstract
The implementation of green accounting has become an increasingly important strategic issue in supporting sustainable business practices. However, the success of its implementation depends not only on environmental accounting systems and regulations but also on the quality of human resources (HR) capable of understanding and applying sustainability principles in organizational decision-making. This article aims to analyze HR development strategies that can support the effective implementation of green accounting. The study employs a qualitative approach through a literature review of academic journals, books, regulations, and sustainability reports related to green accounting and HR development. The findings indicate that successful green accounting implementation requires integrated HR development strategies, including competency-based training, strengthening environmental organizational culture, sustainability-oriented performance evaluation, digital capability enhancement, and leadership commitment. Organizations that integrate sustainability competencies into HR management tend to demonstrate more effective environmental cost management, improved environmental reporting quality, and stronger organizational competitiveness. This study contributes theoretically by integrating human resource development and green accounting perspectives and provides practical recommendations for organizations seeking to strengthen sustainability implementation through strategic HR management.
References
Al-Nimer, Munther. 2025. ‘Green HRM as a Mediator: Strategic Management Accounting and Environmental Performance in the Jordanian Industry’. Economics-Innovative and Economics Research Journal 13 (3): 1–25.
Asiaei, Kaveh, Nick Bontis, Raziye Alizadeh, and Mehdi Yaghoubi. 2022a. ‘Green Intellectual Capital and Environmental Management Accounting: Natural Resource Orchestration in Favor of Environmental Performance’. Business Strategy and the Environment 31 (1): 76–93.
Asiaei, Kaveh, Nick Bontis, Raziye Alizadeh, and Mehdi Yaghoubi. 2022b. ‘Green Intellectual Capital and Environmental Management Accounting: Natural Resource Orchestration in Favor of Environmental Performance’. Business Strategy and the Environment 31 (1): 76–93.
Avery, Gayle C., and Harald Bergsteiner. 2011. ‘Sustainable Leadership Practices for Enhancing Business Resilience and Performance’. Strategy & Leadership 39 (3): 5–15.
Barreto, Adriana, Patrícia Gomes, Patrícia Quesado, and Shane O’Sullivan. 2025. ‘Advancements in Management Accounting and Digital Technologies: A Systematic Literature Review’. Accounting, Finance & Governance Review 34.
Benevene, Paula, and Ilaria Buonomo. 2020. ‘Green Human Resource Management: An Evidence-Based Systematic Literature Review’. Sustainability 12 (15): 5974.
Bin-Nashwan, Saeed Awadh, Hijattulah Abdul-Jabbar, and Saliza Abdul Aziz. 2021. ‘Does Trust in Zakat Institution Enhance Entrepreneurs’ Zakat Compliance?’ Journal of Islamic Accounting and Business Research 12 (5): 768–90.
Cahyono, Puguh, Aringgi Dwi Ramadhani, Inda Rochmawati, Putri Febriyanty, and Akhmad Khoirul Mas’ ud. 2024. ‘Leadership and ESG-Based Innovation (Environmental, Social, Governance): Implications for SME Performance in the Start-up Environment’. Journal of Contemporary Administration and Management (ADMAN) 2 (3): 591–99.
Delmas, Magali A., and Sanja Pekovic. 2018. ‘Corporate Sustainable Innovation and Employee Behavior’. Journal of Business Ethics 150 (4): 1071–88.
Freihat, Lana, Mousa Al-Qaaida, Zayed Huneiti, and Maysam Abbod. 2024. ‘Green Human Resource Management/Supply Chain Management/Regulation and Legislation and Their Effects on Sustainable Development Goals in Jordan’. Sustainability 16 (7): 2769.
Galpin, Timothy, J. Lee Whitttington, and Greg Bell. 2015. ‘Is Your Sustainability Strategy Sustainable? Creating a Culture of Sustainability’. Corporate Governance 15 (1): 1–17.
Greenham, Tony. 2010. ‘Green Accounting: A Conceptual Framework’. International Journal of Green Economics 4 (4): 333–45.
Guerreschi, Asia, Letizia Piras, and Ferdinand Heck. 2023. ‘Barriers to Efficient Knowledge Transfer for a Holistic Circular Economy: Insights towards Green Job Developments and Training for Young Professionals’. Youth 3 (2): 553–78.
Gull, Shamaila, and Hassan Idrees. 2022. ‘Green Training and Organizational Efficiency: Mediating Role of Green Competencies’. European Journal of Training and Development 46 (1–2): 105–19.
Hammer, Janet, and Gary Pivo. 2017. ‘The Triple Bottom Line and Sustainable Economic Development Theory and Practice’. Economic Development Quarterly 31 (1): 25–36.
Hsiu-Yu, LEE, HU Mu-Chen, YAIN Yu-Sheng, and LIN Yu-Ting. 2018. ‘Influence of Human Resources Development on Green Accounting Performance’. Journal of Economic and Social Thought 5 (4): 330–34.
Husda, Anggun Permata, and Aditya Rizqi Senoaji. 2025. ‘The Evolving Landscape of Environmental Management Accounting: A Systematic Review of Contemporary Research (2020-2025)’. Sustainability Accounting Journal 1 (3): 74–84.
Jasch, Christine. 2006a. ‘Environmental Management Accounting (EMA) as the next Step in the Evolution of Management Accounting’. Journal of Cleaner Production 14 (14): 1190–93.
Jasch, Christine. 2006b. ‘Environmental Management Accounting (EMA) as the next Step in the Evolution of Management Accounting’. Journal of Cleaner Production 14 (14): 1190–93.
Jerab, Daoud, and Tarek Mabrouk. 2023. ‘The Role of Leadership in Changing Organizational Culture’. Available at SSRN 4574324.
Kang, Grace Il Joo, Kyongsun Heo, and Sungmin Jeon. 2024. ‘A Comparison of Analysts’ and Investors’ Information Efficiency of Corporate Social Responsibility Activities’. Sustainability Accounting, Management and Policy Journal 15 (2): 547–72.
Kareem, Mohanad Ali, and Ibrahim Jaafar Hussein. 2019. ‘The Impact of Human Resource Development on Employee Performance and Organizational Effectiveness’. Management Dynamics in the Knowledge Economy 7 (3): 307–22.
Liem, Vo Tan, and Nguyen Ngoc Hien. 2026. ‘The Impact of Green Transformational Leadership on Green Production Strategy, Environmental Management Accounting and Environmental Performance: The Moderator Role of Perceived Environmental Uncertainty’. Sage Open 16 (1): 21582440251408514.
Liu, Yunqiang, Sha Liu, Xiaoyu Shao, and Yanqiu He. 2022. ‘Policy Spillover Effect and Action Mechanism for Environmental Rights Trading on Green Innovation: Evidence from China’s Carbon Emissions Trading Policy’. Renewable and Sustainable Energy Reviews 153: 111779.
Maama, Haruna, and Kingsley Opoku Appiah. 2019. ‘Green Accounting Practices: Lesson from an Emerging Economy’. Qualitative Research in Financial Markets 11 (4): 456–78.
Marota, ROCHMAN. 2024a. ‘Uncovering the Potential of Sustainability: Opportunities and Challenges in Applying Green Accounting for Natural Environmental Sustainability in Companies’. Journal of Sustainability Science and Management 19 (8): 89–102.
Marota, ROCHMAN. 2024b. ‘Uncovering the Potential of Sustainability: Opportunities and Challenges in Applying Green Accounting for Natural Environmental Sustainability in Companies’. Journal of Sustainability Science and Management 19 (8): 89–102.
Marota, ROCHMAN. 2024c. ‘Uncovering the Potential of Sustainability: Opportunities and Challenges in Applying Green Accounting for Natural Environmental Sustainability in Companies’. Journal of Sustainability Science and Management 19 (8): 89–102.
Marrucci, Luca, Tiberio Daddi, and Fabio Iraldo. 2024. ‘Creating Environmental Performance Indicators to Assess Corporate Sustainability and Reward Employees’. Ecological Indicators 158: 111489.
Moreira, Ana, Ana Cláudia Rodrigues, and Marisa R. Ferreira. 2025. ‘Where Is Human Resource Management in Sustainability Reporting? ESG and GRI Perspectives’. Sustainability 17 (7): 3033.
Pargmann, Julia, and Florian Berding. 2024. ‘Integrating Sustainability in Controlling and Accounting Practices: A Critical Review and Implications for Competences in German Vocational Business Education’. arXiv Preprint arXiv:2406.02314.
Roscoe, Samuel, Nachiappan Subramanian, Charbel JC Jabbour, and Tao Chong. 2019. ‘Green Human Resource Management and the Enablers of Green Organisational Culture: Enhancing a Firm’s Environmental Performance for Sustainable Development’. Business Strategy and the Environment 28 (5): 737–49.
Rounaghi, Mohammad Mahdi. 2019. ‘Economic Analysis of Using Green Accounting and Environmental Accounting to Identify Environmental Costs and Sustainability Indicators’. International Journal of Ethics and Systems 35 (4): 504–12.
Saptaria, Lina, Budi Eko Soetjipto, and Cipto Wardoyo. 2022. ‘Impact of the Implementation of Green Human Resources Management: A Study of Systematic Literature’. Ilomata International Journal of Management 3 (2): 264–83.
Schaltegger, Stefan, Martin Bennett, Roger L. Burritt, and Christine Jasch. 2008. ‘Environmental Management Accounting (EMA) as a Support for Cleaner Production’. In Environmental Management Accounting for Cleaner Production. Springer.
Shrivastava, Paul, and Amr Addas. 2014. ‘The Impact of Corporate Governance on Sustainability Performance’. Journal of Sustainable Finance & Investment 4 (1): 21–37. https://doi.org/10.1080/20430795.2014.887346.
Sutria, Ima, Fitri Rahmadani, Husnul Khatima, and Dimi Putra Ramadhani. 2025. ‘Peran Green Accounting Dalam Pengambilan Keputusan Keuangan Berkelanjutan: Studi Literatur’. Jurnal Aktiva: Riset Akuntansi Dan Keuangan 7 (1): 10–24. https://doi.org/10.52005/aktiva.v7i1.288.
Tahir, Rubab, Muhammad Razzaq Athar, Farida Faisal, and Banazir Solangi. 2019. ‘Green Organizational Culture: A Review of Literature and Future Research Agenda’. Annals of Contemporary Developments in Management & HR (ACDMHR), Print ISSN, 2632–7686.
Tanchangya, Tipon, Kazi Omar Siddiqi, Bablu Kumar Dhar, Junaid Rahman, Naimul Islam, and Shishir Das. 2025. ‘Leveraging Green Capabilities and Digital Accounting Under ESG Pressure: Strategic Insights From an Emerging Market’s Global Value Chains’. Thunderbird International Business Review.
Wahyuni Td, Ika Sari, Yudi Fernando, and Joothykannan Krisnanmoorthy. 2026. ‘Green Intellectual Capital and Accounting Capability: The Game-Changer for Sustainability Reporting’. Journal of Intellectual Capital, 1–29.
Walaszczyk, Ludmita, and Remigiusz Mazur. 2024. ‘Enhancing Corporate Sustainability: ESG Reporting and Employee Competence Development’. 595–602.
Walton, Sara, Annie Zhang, and Conor O’Kane. 2020. ‘Energy Eco‐innovations for Sustainable Development: Exploring Organizational Strategic Capabilities through an Energy Cultures Framework’. Business Strategy and the Environment 29 (3): 812–26.
Wilson, Fiona, and James E. Post. 2013. ‘Business Models for People, Planet (& Profits): Exploring the Phenomena of Social Business, a Market-Based Approach to Social Value Creation’. Small Business Economics 40 (3): 715–37. https://doi.org/10.1007/s11187-011-9401-0.
Yakhou, Mehenna, and Vernon P. Dorweiler. 2004. ‘Environmental Accounting: An Essential Component of Business Strategy’. Business Strategy and the Environment 13 (2): 65–77.
Yong, Jing Yi, M. Y. Yusliza, and Olawole Olanre Fawehinmi. 2020. ‘Green Human Resource Management: A Systematic Literature Review from 2007 to 2019’. Benchmarking: An International Journal 27 (7): 2005–27.
Zik-Rullahi, Ahmed Abubakar, and Ibikunle Jide. 2023. ‘Green Accounting: A Fundamental Pillar of Corporate Sustainability Reporting’. Journal of Accounting and Financial Management 9 (8): 59–72.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Lisensi Creative Commons
Jurnal Ilmu Akuntansi dan Bisnis Syariah are licensed under Attribution-ShareAlike 4.0 International
