Integrating Environmental Accounting into Small Coastal Fisheries: A Review

Abstract

This study reviews and synthesizes existing research on the integration of environmental accounting in small coastal fisheries. Using an article review approach, this study analyzes peer-reviewed literature published between 2015 and 2024 to identify thematic patterns, methodological developments, and research gaps related to sustainability accounting in small-scale marine enterprises. The findings indicate that environmental accounting significantly enhances transparency, operational efficiency, and environmental responsibility in coastal fisheries. Three dominant themes emerge: (1) the use of environmental accounting to support sustainable resource management, (2) institutional, financial, and technical barriers in its implementation, and (3) the contribution of accounting practices to the blue economy and community-based sustainability. Despite these benefits, empirical applications remain limited, particularly in adapting accounting models to the socio-ecological characteristics of coastal communities. Existing frameworks often overlook local knowledge, environmental variability, and governance challenges that shape fisheries management. This study contributes by consolidating scattered evidence across environmental science, accounting, and fisheries management, and by proposing a conceptual link between environmental accounting, resource governance, and community welfare. The review highlights the need for further empirical research to design context-sensitive accounting tools that strengthen sustainable marine resource management and support the transition toward blue economy development.