Systematic Literature Analysis of Scientific Articles on Joint Costs and Environmental Joint Costs
Keywords:
Joint costs; management accounting; environmental management accounting; sustainability; SDGs.Abstract
This article aims to conduct a systematic literature review of scientific studies addressing joint costs and environmental joint costs, seeking to identify predominant theoretical approaches, methodologies employed, and existing research gaps. The methodology is classified as descriptive research, developed through a systematic review in the Scopus database using a structured search protocol and explicit inclusion and exclusion criteria. The results highlight the diversity of applications of the joint cost concept in sectors such as energy, technology, agriculture, computer networks, environmental management, and finance, demonstrating its interdisciplinary versatility. However, a low representation of studies consistently integrating the environmental dimension into the traditional joint cost allocation framework was identified, indicating a significant gap in the literature. The study concludes that the consolidation of this field requires stronger articulation between management accounting, environmental management accounting, and corporate sustainability, particularly in alignment with the Sustainable Development Goals (SDGs).
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