Accounting for the circular economy through interdisciplinary lenses - a systematic review and research agenda
Files
(Published version)
Date
2026
Authors
Atupola, U.
Kuruppu, S.
Qian, W.
Kim, S.
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
Journal article
Citation
Meditari:Accountancy Research, 2026; 34(7):161-197
Statement of Responsibility
Upekha Atupola, Sanjaya Kuruppu, Wei Qian and Sumin Kim
Conference Name
Abstract
Purpose – The purpose of this paper is to systematically review accounting and non-accounting literature related to accounting for the circular economy (CE) and develop a research agenda that advances and promotes interdisciplinary research. Design/methodology/approach – A systematic literature review is conducted in accordance with PRISMA guidelines. This is followed by a comprehensive content analysis examining how CE is represented in both accounting and non-accounting journals. The study uses a conceptual framing informed by knowledge boundaries to understand conceptual fragmentation and boundary objects to identify both resilient and adaptable features across disciplines. Findings – Accounting for the CE is an emerging yet highly diverse field, characterised by a range of terminology, concepts, measurement bases, tools, techniques and disclosure practices. Research published in accounting journals predominantly focuses on aligning the CE imperatives with traditional accounting principles and lags behind non-accounting journals in terms of both publication volume and scope. In contrast, non-accounting journals often explore innovative methods for assessing and measuring circularity, though these approaches frequently remain disconnected from corporate decision-making processes. This disciplinary fragmentation stems from differences in terminology (syntactic boundaries), interpretation (semantic boundaries) and priorities (pragmatic boundaries). Framing academic journals as boundary objects may help to foster interdisciplinary dialogue and overcome conceptual fragmentation. Research limitations/implications – This study advances the field of accounting for the CE by identifying its current boundaries and proposing a synthesised research agenda to support interdisciplinary engagement. The study is limited by the scope of its systematic review protocol, which future research can build upon. Originality/value – This study extends prior systematic literature reviews by examining sources of diversity within the field and identifying a way forward by promoting interdisciplinary collaboration through a proposed research agenda.
School/Discipline
Dissertation Note
Provenance
Description
Access Status
Rights
© 2026 Upekha Atupola, Sanjaya Kuruppu, Wei Qian and Sumin Kim. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence Link to the terms of the CC BY 4.0 licence.