Understanding Trends in Green Accounting Studies: A Bibliometrics Analysis

Abstract

The concept of sustainable business, which emerges as one of the consequences of environmental degradation, is currently a significant focus for many entities. Having the ability to incorporate business costs with environmental sustainability within an accounting system becomes a distinct advantage for companies. The term for this concept is referred to as "green accounting". This article aims to explore and map research related to Green Accounting using bibliometric methods, covering the observation period from 1976 to 2023. Data were sourced from the Scopus database using keywords "green accounting" and "environment* accounting". The Scopus search yielded a total of 421 articles or documents discussing Green Accounting. The employed method was bibliometric analysis, utilizing R-Studio Biblioshiny and Vos Viewer software. The results of this mapping indicate a progressive increase in publication volume over time, particularly within the last two decades. The majority of publication sources stem from the Social and Environmental Accountability Journal and are predominantly authored by individuals from the United Kingdom and the United States. The primary trending topics in green accounting research revolve around the central theme of environmental accounting, which is presently undergoing evolution and generating several other new topics.