Systematic Literature Review: Theory and Implementation of Social and Environmental Accounting in Public Sector Entities

Abstract

This study conducts a Systematic Literature Review (SLR) on the theory and implementation of social and environmental accounting in public sector entities. Using a bibliometric approach through the Bibliometrix package in R and data retrieved from the Scopus database, this study analyzes 82 articles that met the selection criteria and further examines the 21 most relevant articles. The findings indicate that the literature is dominated by studies focusing on local governments (67%) in developed countries, employing qualitative methods (57%) and exploratory approaches (57%). Stakeholder Theory and Neo-institutional Theory are the most frequently adopted theoretical frameworks. The review identifies six major research gaps: (1) limited studies at the central government level, (2) insufficient evidence from developing countries, (3) underutilization of theoretical perspectives such as Legitimacy Theory and Institutional Logics Theory, (4) the need for more quantitative and longitudinal studies, (5) limited attention to carbon accounting in public sector entities, and (6) the need to develop public sector-specific mechanisms for detecting greenwashing.