Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review

Abstract

The aim of this study is to examine the importance of Environmental Accounting Disclosure Practices (EADP) and provide a systematic review based on the existing literature. Bibliometric analysis technique was used in this research work based on the Scopus database over a 30-year period (1991-2021), using a sample of 190 articles we determined the most relevant journals, influential authors, countries, keywords, academic institutions, most cited papers, and trends. The results of the study show that this area of research is still at an early stage but is developing at a greater pace. The current analysis reveals that there is a steady rise in publications, and major academic work in this area was from Italy, the USA and the UK. This research also highlighted that environmental accounting disclosure practices have a positive effect on a firm’s performance and that these disclosure practices are significantly dependent upon the firm’s characteristics such as firm size, profitability, time of listing, financial leverage, board size and firm age. This research work does not consider books and chapters but only includes papers published in academics and international journals. Future researchers can also take into consideration other literature review techniques and various other database platforms for data extraction.

How Sustainable is Environmental Economics? A Review of Research Trends and Implications

“…Current research trends within this stream reveal a burgeoning interest in the green economy and environmental accounting methodologies (Alsmadi and Alzoubi, 2022;Shoeb et al, 2022). Additionally, studies exploring the relationship between renewable energy consumption and economic growth (Al-Kasasbeh et al, 2023;Wahyudi and Palupi, 2023) highlight the evolving landscape of environmental economics.…”

“…Additionally, the evolving discourse on the economic dimensions of environmental accounting, as showcased by Shoeb et al (2022), mirrors the field's dynamic nature.…”

“…Investigating the practical implications and implementation challenges of circular economy principles in diverse socio-economic contexts could offer valuable insights. Additionally, the burgeoning interest in the green economy, evident in recent studies (Alsmadi and Alzoubi, 2022;Shoeb et al, 2022), suggests a need for deeper exploration into the economic mechanisms that drive sustainable practices and their potential global impact. Future research could delve into the nuanced interactions between economic policies, technological innovations, and consumer behavior shaping the trajectory of the green economy.…”

“…Environmental Economics, firmly rooted in microeconomic principles, delves into the intricate relationship between economic systems and the environment. It tackles pressing challenges like environmental degradation and resource depletion, employing economic tools to quantify the negative externalities arising from human activities (Setyari, 2021;Shoeb et al, 2022). The discipline advocates for market-based solutions, regulatory frameworks, and incentives to harmonize economic development with environmental conservation (Torras and Boyce, 1998).…”

Análisis de los sistemas de costos aplicados a las empresas agrícolas: un estudio de revisión sistemática

“…La contabilidad de costos es una rama especializada de la contabilidad que tiene como objetivo registrar, clasificar y asignar los costos asociados con la producción de bienes y servicios (Franco et al, 2018). A diferencia de la contabilidad financiera que se ocupa de las actividades externas y los informes financieros, la contabilidad de costos se centra en los costos internos de las operaciones de una empresa (Shoeb et al, 2022).…”