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000170084 005__ 20260318155254.0
000170084 0247_ $$2doi$$a10.1108/MEDAR-04-2025-2982
000170084 0248_ $$2sideral$$a148645
000170084 037__ $$aART-2026-148645
000170084 041__ $$aeng
000170084 100__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000170084 245__ $$aCircular accounting practices for the Spanish waste sector: an approach from the stakeholders’ theoretical framework in a circular economy
000170084 260__ $$c2026
000170084 5060_ $$aAccess copy available to the general public$$fUnrestricted
000170084 5203_ $$aPurpose – This study aims to extend our knowledge of environmental accounting practices related to the circular economy (CE). This study expands knowledge of environmental accounting practices related to the CE, a topic still in its early stages of research from a stakeholders’ perspective. Design/methodology/approach – Thirty-one Spanish waste companies are surveyed on their circular accounting practices associated with CE activities and the influence of relevant stakeholders. Partial least squares structural equation modeling is used to analyze the relationships among these main constructs. Findings – Using unpublished definitions of a set of accounting practices related to the CE and an analysis of their company implementation, this study empirically demonstrates the central role of stakeholders in both the adoption of the CE and the development of circular accounting practices. Practical implications – This study provides a novel definition and measurement of accounting practices for the CE in the waste sector, along with key accountability indicators. Practitioners can align sustainability accounting with sector-specific circular actions and stakeholder expectations. Accountants, chief financial officers and managers can apply the results to measure and report CE-related impacts in alignment with primary stakeholders. Social implications – Circular accounting enhances transparency, accountability and stakeholder trust, thereby reinforcing the role of waste management companies in promoting a more sustainable and equitable economic model. Originality/value – The results prompt debate on the impact of CE on the transformation of accounting systems in companies adopting circular practices or principles, especially during their initial CE implementation. Notably, this study offers novel insights from an underresearched yet critical sector and national context, drawing on survey data to illustrate how accounting systems are only being partially adapted
to emerging circularity and sustainability reporting requirements.
000170084 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2023-146084OB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S33-23R
000170084 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttps://creativecommons.org/licenses/by-nc/4.0/deed.es
000170084 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000170084 700__ $$0(orcid)0009-0005-3535-038X$$aKuba-Khoury, Víctor$$uUniversidad de Zaragoza
000170084 700__ $$0(orcid)0000-0001-6673-4945$$aAranda-Usón, Alfonso$$uUniversidad de Zaragoza
000170084 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000170084 773__ $$g(2026), 1-27$$pMeditari Account. Res.$$tMeditari Accountancy Research$$x2049-372X
000170084 8564_ $$s991711$$uhttps://zaguan.unizar.es/record/170084/files/texto_completo.pdf$$yPostprint
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000170084 909CO $$ooai:zaguan.unizar.es:170084$$particulos$$pdriver
000170084 951__ $$a2026-03-18-13:51:52
000170084 980__ $$aARTICLE