Alfatih, Muhammad and Gustanto, Dimas Dwi and Sudarma, Ade and Indrawan, Andri (2026) SYNERGIZING GREEN HOSPITAL MANAGEMENT AND CARBON ACCOUNTING: A FRAMEWORK FOR SUSTAINABLE HEALTHCARE INNOVATION. International Journal of Accounting Innovation, 2 (3). ISSN 3089-5383

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Abstract

Objective: This study develops a conceptual framework that integrates green hospital management and carbon accounting to support sustainable healthcare innovation. Method: This study uses a literature review and conceptual paper approach by synthesizing recent studies, sustainability frameworks, healthcare management practices, and carbon accounting principles. Results: The findings propose an integrated framework consisting of five strategic pillars: sustainable governance, green operational systems, carbon measurement and disclosure, circular healthcare resource management, and digital sustainability innovation. The framework demonstrates that carbon accounting can function not only as a reporting tool but also as a strategic instrument for efficiency, cost control, regulatory compliance, and long-term hospital resilience. Novelty: This study contributes theoretically by bridging sustainability accounting and healthcare management literature and practically by offering a roadmap for hospital administrators and policymakers. The proposed model supports environmentally responsible healthcare systems while maintaining service quality and operational effectiveness.

Item Type:	Article
Uncontrolled Keywords:	Green hospital, Carbon accounting, Sustainable healthcare, Hospital management, ESG, Healthcare innovation
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	15 Aug 2026 00:02
Last Modified:	15 Aug 2026 00:02
URI:	http://eprints.umsida.ac.id/id/eprint/16969

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