Journal of Environmental Accounting and Management

Vol. 15, No. 1 (2027): Regular Issue

Articles in Press Articles are available ahead of their scheduled issue. The DOI remains permanent; final issue metadata will be confirmed on formal publication.
Scheduled issue date 2027-03-01 JEAM

Articles in this issue

Vol. 15, No. 1 (2027): Regular Issue

Issue permalink
A Sustainable Future: Mitigating Environmental Pollution
Articles in Press
Pages 1--13
View article PDF
Open abstract
The widespread reliance on fossil fuels to meet energy needs has led to substantial environmental pollution problems around the globe. However, emerging countries have adopted different approaches to attain sustainability, exploiting available natural resources wildly leads to climate change and environmental degradation. This study aims to analyze the impact of communication technologies (CT), sustainable economic development (SED), green energy (GRE), Governance and regularization (GRN), and resource efficient management (REM) on environmental pollution (EP) in selected BRICS nations. For this purpose, a panel dataset of BRICS economies comprising yearly data from 1990 to 2021 was used. The CS-ARDL model was used to examine the correlation among the communication technologies, sustainable economic development, green energy, governance and regularization can assist in achieving a sustainable environment. The results reveal that a 1% increase in the GRE, environmental pollution deter approximately 0.207%. Further, a 1% increase in SED environmental pollution decelerated by 0.001%. The findings of CS-ARDL also advocate that constancy in government is negatively associated with the ecological footprint. This implies that a 1% increase in governance and regularization has lowered EP by 0.04%. Further, augmented mean group (AMG), Fully Modified Ordinary Least Square (FM-OLS), and Dynamic ordinary least Square (DOLS) validated the findings of CS-ARDL. The BRICS needs to promote and subsidize renewable energy sources such as solar, wind, and hydropower for a sustainable and eco-friendly environment.
Comprehensive Analysis of Typical Straw Utilization Technologies Based on the Coupled LCA-SD Method
Articles in Press
Pages 15--26
View article PDF
Open abstract
Emission characteristics of straw utilization technologies were analyzed based on the life cycle assessment method, and the straw utilization policies in Northeast China were optimized through system dynamics. The research results indicate that: from the perspective of environmental impact, straw pulp papermaking technology exhibited the most significant negative impact, with pollutant emissions reaching 97.60 kg, while straw returning technology showed the least impact, with pollutant emissions of only 4.19 kg. The contribution of straw pulp papermaking technology to the greenhouse effect was the largest, reaching 2606.48 kg CO_2-eq/t. The contribution of straw feed technology to the greenhouse effect was the least, with emissions of 51.51 kg CO_2-eq/t. Among all straw utilization technologies, dust contributed the most to the environmental impact, whereas photochemical ozone contributed the least. In the scenario analysis, scenario S_5 was predicted to demonstrate the optimal performance. Compared with scenario S_0, the projected average annual reductions of pollutants SO_2, NO_x, PM_2.5, and PM_10 in Northeast China were 4.73$\times$10${}^{3}$t, 3.79$\times$10${}^{3}$t, 0.06$\times$10${}^{3}$t, and 0.07$\times$10${}^{3}$t, respectively. The study concludes that, under the condition of prohibiting open straw burning, increasing the proportion of fertilizer in comprehensive utilization technologies can effectively mitigate environmental pollution.
Optimizing Bone Remodeling: A Control-Theoretic Approach to Model the Combination Therapy of Parathyroid Hormone and Denosumab
Articles in Press
Pages 27--78
View article PDF
Open abstract
Osteoporosis treatment options can be classified into two main groups: anabolic agents and antiresorptive agents. The initial anabolic agent to receive approval is Teriparatide, a 1-34 amino-terminal segment of parathyroid hormone(PTH). In contrast, denosumab, a fully monoclonal antibody, demonstrates strong binding affinity to RANKL, impeding RANKL-RANK interactions, and is recognized as a potent antiresorptive agent. The current model addresses monotherapy limitations by combining denosumab and PTH. Additionally, a proposed mathematical framework explores the temporal effects of plasma PTH and external PTH dosages. This dual-mechanism approach integrates biochemical and biomechanical signals, incorporating key bone remodeling pathways such as RANK-RANKL-OPG and Wnt-Scl-LRP5/6, along with the role of osteocytes in sensing mechanical stimuli. The primary objective of this study is to predict osteogenic responses with precision by employing mathematical modeling techniques, numerical simulations, stability analysis, sensitivity analysis and control theory approach. This involves evaluating the therapeutic effects of PTH and denosumab, as well as considering various elements within bone signaling pathways that serve as integrating factors in osteoblast-osteoclast interactions. The assessment encompasses the impact of PTH on the glands, denosumab's ability to inhibit RANKL on osteoclasts, and the regulatory functions of $Runx_2$, $p_{CREB}$, and $Bcl_2$ in osteoblast apoptosis and bone volume alterations. The present study conducts numerical evaluation for both pre- and post-menopausal scenarios, considering two cases: prior to and subsequent to preosteoblast saturation. Observation of cell dynamics behavior with and without control, using various weight functions is also conducted. By combining pharmacological and biomechanical insights, this research aims to enhance the clinical significance of osteoporosis treatment, offering a deeper understanding of how combination therapy influences bone remodeling and ultimately improving therapeutic strategies for osteoporosis management.
Measuring the Sustainability Performance of the Forgotten Ones -- A Suggested Framework for Fashion Micro Enterprises Validated by a Delphi Study
Articles in Press
Pages 79--96
View article PDF
Open abstract
Despite existing frameworks and increasing stakeholder and regulatory expectations, micro enterprises in the fashion sector, especially in the business-to-consumer field, still seem to be neglected in terms of sustainability performance assessment. To contribute to fill this gap, this study aims at developing a sustainability performance self-evaluation framework meeting the specific needs of micro enterprises in the fashion sector. A three round Delphi study (novel in this context) is applied to validate and refine it, involving 16 experts of various backgrounds. Based on the validation process along four success factors (relevance, simple interpretability, own impact and data availability), expert consensus supports the refined framework (including 50 sample indicators along 9 aspects within environmental, social and citizenship categories) meeting the special needs of the target group. Both the suggested framework and the validation method (Delphi study) are novel in the context (micro- and small enterprises in the fashion sector). Results contribute to the development of the sustainability performance evaluation of micro-enterprises in the fashion sector and imply That the proposed framework can be useful both for the target group in practice and for the broader society.
Blue Environmental Accounting for Fisheries and Marine Resources: An Econometric Model of Sustainable Yield Across Indonesian
Articles in Press
Pages 97--106
View article PDF
Open abstract
This study develops a blue environmental accounting model to support sustainable fisheries in Indonesia's blue economy. Using regional data and a descriptive quantitative approach, an econometric model aligns fishermen's catch behavior with the Maximum Sustainable Yield (MSY) principle. Equilibrium occurs when opportunity cost equals the marginal value of fish catch. The model integrates environmental considerations into fisheries accounting and marine resource management. Although the findings provide insights for sustainable fisheries management, the analysis relies on aggregate data and simplified assumptions, suggesting the need for validation using micro-level and dynamic datasets.
Emergy Evaluation of Ecological and Economic Implications in Resource Extraction for Construction Activities in Kerala, India During the Period 2009-2023
Articles in Press
Pages 107--121
View article PDF
Open abstract
The absence of a unified metric that links the temporal dynamics of natural resource extraction with sustainability indicators is a major limitation in environmental assessment of resource use pattern. This study investigates the application of emergy based environmental accounting to assess the ecological and economic implications of resource use for the construction activities carried out in south Indian state Kerala for the period from 2009 to 2023. Temporal variations in ecosystem services were estimated based on extraction patterns of sand, clay, limestone, and iron ore, in relation with the trends in material cost escalation over this period. The findings reveal that unregulated sourcing of natural resources leads to sharp increases in emergy procurement costs, deepening ecological deficits and expanding environmental footprints. By integrating all emergy components related to the extracted materials like ecosystem services, economic value and environmental load, the emergy accounting framework would be able to capture the full spectrum of resource impacts. The study establishes comprehensive emergy accounting as an essential tool for ensuring environmentally sound resource use in the construction sector.
Interpretive Structural Modeling Analysis for Community-Based Marine Tourism Development in Labengki Island, Indonesia
Articles in Press
Pages 123--134
View article PDF
Open abstract
Labengki, an untouched tropical island in Southeast Sulawesi, ranks sixth among the best tourist villages in Indonesia. Despite this recognition, it is still classified as an underdeveloped village based on the Village Development Index. This study aims to design a community-based marine tourism development model to enhance the village's economic growth. A qualitative descriptive approach was applied, leveraging Interpretive Structural Modeling (ISM) to systematically analyze data gathered from expert interviews and Focus Group Discussions (FGDs). The ISM results identify 12 critical elements in Labengki's tourism development. Key priorities include improving infrastructure, empowering the local community, and promoting environmental conservation. These findings emphasize the need for strategic initiatives that leverage community-based approaches to optimize the village's potential. This study highlights a significant research gap in addressing sustainable tourism development in remote island villages, particularly in the context of transitioning from underdeveloped to developed status. Our study makes the following novel contributions: it provides practical insights into the unique challenges faced by Labengki Island, and it proposes concrete policy measures to guide its sustainable transformation. These recommendations offer actionable pathways for stakeholders to support the island's economic and social advancement.
Effect of Climate Change under Greengases and Carbon Omission Utilizing Modeling Approach: Bifurcation Analysis
Articles in Press
Pages 135--146
View article PDF
Open abstract
Examining the global warming model and outlining the primary causes of global warming namely, community carbon omission are the primary objectives of this study. Various aspects can be considered while examining the impact of global warming dynamics on direct or indirect transmission through differential equations, either of fractional or integer order. Examining and evaluating instances of global warming in the environment, as well as climate, temperature, and tourism in particular areas, is the aim of this study. Mathematical models can be converted into fractional order with the help of fractal fractional definition with Mittag-leffler kernel. Global warming's consequences are observed through simulations on a global scale. Additionally, they show how the spreading period of global warming actually behaves in some places, which will help with understanding the effects of global warming, projecting its magnitude, and creating future mitigation plans.
Green Manufacturing: A Pathway to Improve the Performance and Sustainability of Indonesian SMEs
Articles in Press
Pages 147--160
View article PDF
Open abstract
This study examines the factors that drive and hinder the adoption of green manufacturing and its impact on SMEs in Indonesia using a more integrated framework. The sample used in this study comprises 258 SMEs in Indonesia, all of which have adopted green manufacturing practices. The modeling in this study employs structural equation modeling (SEM) with the aid of the SmartPLS 3.0 application for data processing. The results show that several factors such us organizational capability, competitiveness, relative advantage, also top management support affect the implementation of green manufacturing. The implication of adopting as well as all hypotheses that test the implications of adopting green manufacturing, namely financial performance, social performance, and environmental performance, are supported. This shows that micro, small, and medium enterprises in Indonesia tend to adopt green manufacturing with organizational capability, competitiveness, relative advantage, and top management support supporting this practice. In addition, green manufacturing practices have also been proven to impact financial, social, and environmental performance.
Chaotic Dynamics in Financial Systems Using Fractal-Fractional Derivatives with a Power-Law Kernel
Articles in Press
Pages 161--182
View article PDF
Open abstract
This paper investigates the dynamics of a chaotic system using the fractal-fractional derivative with a power-law kernel. We extend a classical financial model described by nonlinear coupled ordinary differential equations into the fractal-fractional domain to better capture its complex behaviors. This study includes comprehensive theoretical analyses, specifically the determination of equilibrium points, existence and uniqueness of solutions, and verification of Ulam stability. Our analysis demonstrates that the fractal-fractional approach reveals patterns and behaviors not evident in the classical-order model. The numerical simulations confirm the theoretical findings and illustrate how varying the fractal and fractional orders affects the system's dynamics. This research provides a mathematically rigorous framework for analyzing financial market volatility, offering a foundation for more accurate financial forecasting and risk assessment.
The Interplay of Human Activities, Environmental Pollution, and Lockdowns in Shaping Ecosystem Stability: A Theoretical Approach
Articles in Press
Pages 183--204
View article PDF
Open abstract
This research develops a mathematical model to study the interactions among wildlife species, human population, environmental pollution, forest biomass, and the effects of lockdowns. The model assumes that rising human population, declining wildlife, and increasing pollution contribute to forest biomass loss. Pollution and human population growth are key drivers of wildlife decline, while environmental pollution is modeled to increase steadily. Lockdowns influence multiple ecological processes, including human impact on forests, pollution levels, and wildlife mortality. Short-term lockdowns may support ecological stability, whereas prolonged lockdowns could disrupt it. The study finds that pollution is a major factor in rising wildlife deaths and ecological instability. Also, human-driven wildlife extinction and overpopulation contribute to pollution, resource overuse, and further degradation of forest and wildlife systems. Disease-related human mortality is also identified as a potential disruptor of ecosystem balance.
Fear-Induced Carry-Over Effects in Population Dynamics with Supplementary Food
Articles in Press
Pages 205--240
View article PDF
Open abstract
The dynamic behaviour of an interacting species system with a hyperbolic functional response to fear and its carry-over effects is examined in this study. The primary objective is to analyze how fear influences system equilibrium, stability, and bifurcation through these effects. The existence and stability of equilibria and solution boundedness are investigated, with the Jacobian matrix used to assess equilibrium stability, revealing complex dynamics under feasible constraints. Parameter sensitivity is assessed in a model with Beverton-Holt-like food supplementation. Qualitative and quantitative analyses, including bifurcation theory, dynamical theory, and numerical simulations, are conducted, employing Sotomayor's theory to confirm the presence of codimension $1$ bifurcations and the normal form theorem to determine Hopf bifurcation direction. The model also explores local and global codimension $2$ bifurcations, indicating species coexistence and permanence under specific parameter constraints. Moreover, the system's intriguing dynamic bi-stability and bubbling phenomena are the focus of the present investigation. Analytical and numerical methods are integrated to provide a comprehensive understanding of the system’s dynamics, with numerical simulations further elucidating the system's sensitivity and complexity.
Impact of Economic Crises under Energy Sources with Mathematical Modeling and Control Measures
Articles in Press
Pages 241--264
View article PDF
Open abstract
Motivated by the need to understand the complex interplay between energy dynamics and financial stability, especially in developing countries, this study develops a mathematical model to analyze the impact of economic crises. Examining the XYZR energy model and its financial ramifications in order to manage the energy issues is the aim of this study. When energy is taken into account, the financial system generated to capture the realistic economic crises with critical minimum interest rate. The modified ABC operator is utilized on the newly developed model, converting it into a fractionally ordered to observe the continuous monitoring of the finance system. This type of energy resources and finance system with chaotic behavior is tested using Banach space to look for bounded conclusions, and its basic elements uniqueness. The uniqueness of the constructed system is investigated to determine whether it has a unique solution make consensus for better control. Qualitative analysis derived for steady state position of the XYZR system for validity of the developed system. To confirm its actual state, both qualitative and quantitative analysis is conducted. Utilizing various fractional values, the constructed system's solution is found via Modified ABC scheme, an advanced technique for dependable bounded solution. Additionally, an examination of the developed technique's errors has been carried out to observe the accuracy of the developed results. To observe the actual behaviour and consequences of economic crises, simulations have been built on chaotic finance with critical minimum interest rate including energy sources effects in the developing countries. Determine the true energy state to maximize management after creating a financial plan to minimize losses, then monitor the outcomes with critical minimum interest rate. These kind of studies will be helpful in analyzing the economic crises with energy sources and formulating management plans in light of our confirmed outcomes.
Analysis of New Transfer Functions by Some Integral Transforms
Articles in Press
Pages 265--301
View article PDF
Open abstract
In this paper, we investigated the Shehu transform and the formable integral transform, both belonging to the class of Laplace-type integral transforms. The formable integral transform represents a novel and effective method for solving both ordinary and partial differential equations. We use these transforms to solve some differential equations that involve various types of derivatives, including classical, Caputo, Caputo-Fabrizio, and Atangana-Baleanu derivatives, investigating their complex dynamics and revealing the corresponding transfer functions. By extending the capabilities of Laplace and Sumudu integral transforms, these innovative integral transforms offer efficient solutions for classical as well as fractional differential equations, significantly expanding the range of solvable mathematical models. The derived transfer functions not only serve as powerful analytical tools but also demonstrate remarkable versatility in addressing diverse mathematical models, thus emphasizing their significant impact on mathematical analysis and applications.
China's Electricity-Water Nexus in Global Supply Chains: the Dominant Role of Non-electricity Trade and Consumption
Articles in Press
Pages 303--314
View article PDF
Open abstract
Enormous electricity demand puts heavy pressure on China's water resources. Therefore, this study explores the historical evolution of China's electricity-related water use embodied in global supply chains from 1995 to 2022 by means of embodiment accounting. Though China's international electricity trade continues expanding, a larger volume of electricity-related water is associated with non-electricity trade (especially through the service and public sectors). Consequently, China is a net importer of electricity-related embodied water in electricity trade, whereas it turns out to be a net exporter when considering non-electricity trade. Non-electricity sectors also contribute 62.34%--97.89% to embodied water use in China's final consumption. Besides, China is getting closer to more trade partners over time. The USA, India, and Mexico are major recipients of China's electricity-related embodied water use. Their net imports from China in 2022 were approximately 2, 339, and 15 times their 1995 levels, respectively, together accounting for 48.31% of China's net electricity-related embodied water outflows. While large amounts of electricity-related water flows from China to the world, over 99% of electricity-related water use embodied in China's final consumption is constituted by the local water source. The results highlight the significance of designing water-electricity policies based on systematic embodiment accounting, which not only includes on-site water exploitation of power generation from the production side, but also the influence of non-electricity commodities on electricity-related water use from the consumption side.