Systemic Barriers and Strategic Solutions in Waste Governance
DOI:
https://doi.org/10.61194/ijat.v2i4.718Keywords:
Sustainable Waste Management, Institutional Governance, Social Participation, Environmental Policy, Fiscal Incentives, Digital Transformation, Integrative StrategyAbstract
This narrative review investigates the synergistic role of social, economic, and institutional factors in influencing the success of sustainable waste management strategies. The study aims to explore how the interaction of these multidimensional variables can either facilitate or hinder the implementation of effective environmental policies. Using a qualitative synthesis of peer-reviewed literature, the review integrates empirical findings and theoretical frameworks to identify thematic patterns and systemic barriers. The results reveal that while social engagement and community-based collaboration enhance policy acceptance and operational cohesion, economic factors such as funding availability, investment in green technology, and fiscal incentives critically determine policy feasibility. At the institutional level, transparency, coordination, and the adoption of non-financial performance evaluation methods significantly strengthen governance frameworks. However, persistent challenges such as fragmented regulations, resistance to technology adoption, and inadequate inter-agency communication continue to undermine policy success. The discussion emphasizes the need for integrative strategies that bridge these dimensions through cross-sectoral collaboration, digital innovation, and participatory governance. Ultimately, the findings advocate for a shift from reactive, siloed policymaking to proactive, system-level interventions that address structural constraints. This study offers strategic recommendations and a conceptual foundation for future research and policymaking aimed at promoting holistic, resilient, and scalable sustainability practices.
References
Albarracín, A., Ortega-Rodríguez, C., Álvarez-López, J., & Utrilla, P. (2021). How do we measure social management in non-profit organizations? A scale design based on the ONCE case. Frontiers in Psychology, 12. https://doi.org/10.3389/fpsyg.2021.652663 DOI: https://doi.org/10.3389/fpsyg.2021.652663
Chen, Y. (2022). Enterprise financial data sharing based on information fusion cloud computing environment. Wireless Communications and Mobile Computing, 2022, 1-11. https://doi.org/10.1155/2022/5994628 DOI: https://doi.org/10.1155/2022/5994628
Corrado, S. and Sala, S. (2018). Food waste accounting along global and European food supply chains: state of the art and outlook. Waste Management, 79, 120-131. https://doi.org/10.1016/j.wasman.2018.07.032 DOI: https://doi.org/10.1016/j.wasman.2018.07.032
Gulluscio, C., Пунтилло, П., Luciani, V., & Huisingh, D. (2020). Climate change accounting and reporting: a systematic literature review. Sustainability, 12(13), 5455. https://doi.org/10.3390/su12135455 DOI: https://doi.org/10.3390/su12135455
Hayes, K., Heiman, H., & Honoré, P. (2023). Developing a management and finance training for future public health leaders. Frontiers in Public Health, 11. https://doi.org/10.3389/fpubh.2023.1125155 DOI: https://doi.org/10.3389/fpubh.2023.1125155
Luhtala, M., Welinder, O., & Vikstedt, E. (2024). Glocalizing sustainability: how accounting begins for sustainable development goals in city administration. Journal of Public Budgeting Accounting & Financial Management, 37(2), 196-223. https://doi.org/10.1108/jpbafm-06-2023-0097 DOI: https://doi.org/10.1108/JPBAFM-06-2023-0097
Miroshnikova, T. and Taskaeva, N. (2017). Influence of town-planning on social and economic progress of the subject of the Russian Federation in aspect of regional management. Matec Web of Conferences, 106, 08093. https://doi.org/10.1051/matecconf/201710608093 DOI: https://doi.org/10.1051/matecconf/201710608093
Nielsen, J., Lueg, R., & Liempd, D. (2020). Challenges and boundaries in implementing social return on investment: an inquiry into its situational appropriateness. Nonprofit Management and Leadership, 31(3), 413-435. https://doi.org/10.1002/nml.21439 DOI: https://doi.org/10.1002/nml.21439
Pires, R., Alves, M., & Rodrigues, L. (2024). Forty years of publications on strategic management accounting: exploring the conceptual structure through co-word analysis. Revista De Contabilidad, 27(2), 288-306. https://doi.org/10.6018/rcsar.491521 DOI: https://doi.org/10.6018/rcsar.491521
Sepetis, A., Georgantas, K., & Nikolaou, I. (2024). Innovative strategies for bio-waste collection in major cities during the COVID-19 pandemic: a comprehensive model for sustainable cities—The city of Athens experience. Urban Science, 8(3), 80. https://doi.org/10.3390/urbansci8030080 DOI: https://doi.org/10.3390/urbansci8030080
Sult, A., Wobst, J., & Lueg, R. (2023). The role of training in implementing corporate sustainability: a systematic literature review. Corporate Social Responsibility and Environmental Management, 31(1), 1-30. https://doi.org/10.1002/csr.2560 DOI: https://doi.org/10.1002/csr.2560
Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: lessons from the last decade. Journal of Cleaner Production, 345, 131154. https://doi.org/10.1016/j.jclepro.2022.131154 DOI: https://doi.org/10.1016/j.jclepro.2022.131154
Vasylishyn, S., Ulyanchenko, O., Bochulia, T., Herasymenko, Y., & Горох, О. (2021). Improvement of analytical support of economic security management of the agricultural enterprises. Agricultural and Resource Economics International Scientific E-Journal, 7(3), 123-141. https://doi.org/10.51599/are.2021.07.03.08 DOI: https://doi.org/10.51599/are.2021.07.03.08
Bakhit, M. (2024). The role of forensic accounting to reduce financial corruption practices and improving the quality of financial reports. Revista De Gestão Social E Ambiental, 18(3), e04931. https://doi.org/10.24857/rgsa.v18n3-090 DOI: https://doi.org/10.24857/rgsa.v18n3-090
Bhagat, N. (2024). Artificial intelligence challenges and its impact on detection and prevention of financial statement fraud., 60-80. https://doi.org/10.4018/979-8-3693-0724-3.ch004 DOI: https://doi.org/10.4018/979-8-3693-0724-3.ch004
Bryan, J. (2010). Financial investigation and forensic accounting.. https://doi.org/10.4324/9781439825679 DOI: https://doi.org/10.4324/9781439825679
Cali, J. (2013). Forensic accounting., 423-431. https://doi.org/10.1016/b978-0-12-382165-2.00218-x DOI: https://doi.org/10.1016/B978-0-12-382165-2.00218-X
Deniswara, K., Kesuma, J., & Louis, V. (2022). Forensic accounting on indonesian energy sector with beneish m-score model analysis., 101-107. https://doi.org/10.1145/3537693.3537709 DOI: https://doi.org/10.1145/3537693.3537709
Ebaid, I. (2022). An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education. International Journal of Law and Management, 64(4), 337-357. https://doi.org/10.1108/ijlma-06-2021-0154 DOI: https://doi.org/10.1108/IJLMA-06-2021-0154
Gangwani, M. (2020). Suitability of forensic accounting in uncovering bank frauds in india: an opinion survey. Journal of Financial Crime, 28(1), 284-299. https://doi.org/10.1108/jfc-07-2020-0126 DOI: https://doi.org/10.1108/JFC-07-2020-0126
Handoko, B. and Rosita, A. (2022). The effect of skepticism, big data analytics to financial fraud detection moderated by forensic accounting., 59-66. https://doi.org/10.1145/3537693.3537703 DOI: https://doi.org/10.1145/3537693.3537703
Imjai, N., Swatdikun, T., Rungruang, P., Basiruddin, R., & Aujirapongpan, S. (2024). Empowering generation z accountants in the era of data complexity and open innovation: nurturing big data analytics, diagnostic, and forensic accounting skills. Journal of Open Innovation Technology Market and Complexity, 10(2), 100308. https://doi.org/10.1016/j.joitmc.2024.100308 DOI: https://doi.org/10.1016/j.joitmc.2024.100308
Isaković-Kaplan, Š., Demirović, L., & Proho, M. (2021). Benford’s law in forensic analysis of income statements of economic entities in bosnia and herzegovina. CES, 23(1), 31-61. https://doi.org/10.15179/ces.23.1.2 DOI: https://doi.org/10.15179/ces.23.1.2
Jaya, I. and Narsa, I. (2022). The nexus between forensic tax and accounting knowledge after pandemic covid-19 in indonesia., 480-494. https://doi.org/10.4018/978-1-7998-8856-7.ch026 DOI: https://doi.org/10.4018/978-1-7998-8856-7.ch026
Kasum, A. (2012). Forensic accounting for financial malpractices in developing countries: an analytical review of the state of the art., 65-73. https://doi.org/10.1007/978-3-642-20826-3_4 DOI: https://doi.org/10.1007/978-3-642-20826-3_4
Kılıç, B. (2020). The effects of big data on forensic accounting practices and education., 11-26. https://doi.org/10.1108/s1569-375920200000102005 DOI: https://doi.org/10.1108/S1569-375920200000102005
Malik, N. and Al-Sartawi, A. (2023). Literature review reviewing literature about the role of forensic accounting in detecting and preventing fraud in financial statements., 157-165. https://doi.org/10.1007/978-3-031-43300-9_14 DOI: https://doi.org/10.1007/978-3-031-43300-9_14
Mandal, A. and Amilan, S. (2023). Evaluating the perceived usefulness and fairness of forensic accounting and investigation standards. Journal of Financial Regulation and Compliance, 31(5), 754-769. https://doi.org/10.1108/jfrc-12-2022-0157 DOI: https://doi.org/10.1108/JFRC-12-2022-0157
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ira Nasriani
This work is licensed under a Creative Commons Attribution 4.0 International License.
