Improving Food Safety through Green Accounting: A Comprehensive Overview
Okto Irianto1*, Zainal Putra2, Tini Adiatma3, Agustin Bagu4, and Henie Poerwandar Asmaningrum5

1 Accounting Department, Musamus University, Merauke, Indonesia
2 Management Department, Teuku Umar University, Meulaboh, Indonesia
3 Management Department, Musamus University, Merauke, Indonesia
4 Accounting Department, Ichsan Gorontalo University, Gorontalo, Indonesia
5 Chemistry Education Department, Musamus University, Merauke, Indonesia

Abstract

Green accounting improves food safety by including social and environmental costs into the accounting process, which makes it easier to spot and reduce possible hazards related to the production and distribution of food. Through literature study inside the framework of the function of green accounting in food safety, this research seeks to provide a green accounting framework that the government may use to improve accountability and transparency. A systematic literature review is used in this work. It followed the checklist for Preferred Reporting Items Systematic Reviews and Meta-Analysis (PRISMA) 2020. Scopus and Web of Science, two sizable academic databases, provided the papers under examination, with Google Scholar serving as a backup database. Governments implementing green accounting are found to face a number of obstacles, including a lack of data and information, a lack of cost involvement, a shortage of qualified personnel, insufficient environmental accounting standards, low adoption of environmental accounting, no particular principles of environmental accounting, coordination and guidance, public awareness and education, regulatory framework, and monitoring and enforcement. Governments may create plans to go beyond these obstacles and successfully put green accounting techniques into place that support environmental stewardship and sustainable growth. It was concluded that the green accounting framework gives the government the means to enhance reporting, guarantee regulatory compliance, encourage stakeholder involvement, maximize resource allocation, and facilitate long-term planning for environmental sustainability, so enhancing accountability and transparency.

Keywords: food safety, green accounting, government, accountability, transparency

Topic: Food Security and Food Processing