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Bibliometrics Analysis of Green Accounting Research

Author

Listed:
  • Agustine Dwianika

    (Department of Accounting and Jaya Launch Pad, Universitas Pembangunan Jaya, South Tangerang, Indonesia)

  • Edi Purwanto

    (Department of Management and Jaya Launch Pad, Universitas Pembangunan Jaya, South Tangerang, Indonesia)

  • Yohanes Totok Suyoto

    (Department of Management and Jaya Launch Pad, Universitas Pembangunan Jaya, South Tangerang, Indonesia)

  • Endang Pitaloka

    (Department of Management and Jaya Launch Pad, Universitas Pembangunan Jaya, South Tangerang, Indonesia)

Abstract

This research delves into Green Accounting, which integrates environmental considerations into traditional accounting practices. Green Accounting has garnered significant attention in the context of heightened global ecological awareness and sustainability efforts. The study examines the trends in Green Accounting publications, investigating various aspects such as subject areas, types of publications, and international dissemination. The objectives encompass analyzing publication trends from 1992 to mid-2023 and identifying influencing factors, exploring the implications of different publication types, revealing the significance of dominant subject areas, recognizing key international channels for dissemination, making global comparisons, acknowledging prominent authors' contributions, examining affiliations and roles of authors, and uncovering prevalent themes in Green Accounting publications. The methodology involves employing bibliometric analysis utilizing Scopus and VOSviewer tools to discern patterns and advancements in Green Accounting. The findings demonstrate fluctuations driven by environmental concerns, policy shifts, funding availability, and industry involvement. Dominant article types highlight interdisciplinary green economic engagement focusing on economic and ecological aspects. The research identifies global contributions to Green Accounting from developed and developing nations, driven by notable authors such as Cairns, Bartelmus, and Markandya, and spanning diverse affiliations like Universite McGill and the University of Bath, showcasing international interdisciplinary collaboration. Themes encompass environmental accounting, economics, corporate social responsibility, sustainable development, finance, and align with the Sustainable Development Goals. The study's novelty lies in its comprehensive analysis of Green Accounting's landscape, shedding light on its development, global involvement, and influences, thus providing valuable insights for stakeholders, policymakers, and researchers to advance sustainable practices. The implications underscore the need for ongoing research to address ecological challenges through Green Accounting, utilizing the understanding of trends, subject areas, and global engagement to formulate greener strategies, fostering collaboration among authors and affiliations, and enhancing overall awareness for facilitating sustainable development progress.

Suggested Citation

  • Agustine Dwianika & Edi Purwanto & Yohanes Totok Suyoto & Endang Pitaloka, 2024. "Bibliometrics Analysis of Green Accounting Research," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 349-358, January.
    • Handle: RePEc:eco:journ2:2024-01-36
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    References listed on IDEAS

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    1. El Serafy, Salah, 1997. "Green accounting and economic policy," Ecological Economics, Elsevier, vol. 21(3), pages 217-229, June.
    2. Donthu, Naveen & Kumar, Satish & Mukherjee, Debmalya & Pandey, Nitesh & Lim, Weng Marc, 2021. "How to conduct a bibliometric analysis: An overview and guidelines," Journal of Business Research, Elsevier, vol. 133(C), pages 285-296.
    3. Aronsson, Thomas, 1998. "Welfare measurement, green accounting and distortionary taxes," Journal of Public Economics, Elsevier, vol. 70(2), pages 273-295, November.
    4. Cairns, Robert D. & Lasserre, Pierre, 2006. "Implementing carbon credits for forests based on green accounting," Ecological Economics, Elsevier, vol. 56(4), pages 610-621, April.
    5. Spence, Crawford & Chabrak, Nihel & Pucci, Richard, 2013. "Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 469-473.
    6. Bartelmus, Peter, 1999. "Green accounting for a sustainable economy: Policy use and analysis of environmental accounts in the Philippines," Ecological Economics, Elsevier, vol. 29(1), pages 155-170, April.
    7. Thornton, Daniel B., 2013. "Green accounting and green eyeshades twenty years later," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 438-442.
    8. Othman Hel Al-Dhaimesh, 2020. "Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 164-168.
    9. Thornton, Daniel B., 2013. "Green accounting and green eyeshades twenty years later rejoinder to critics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 474-476.
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    11. Vincent, Jeffrey R., 2000. "Green accounting: from theory to practice," Environment and Development Economics, Cambridge University Press, vol. 5(1), pages 13-24, February.
    12. Jui-Che Tu & Hsieh-Shan Huang, 2015. "Analysis on the Relationship between Green Accounting and Green Design for Enterprises," Sustainability, MDPI, vol. 7(5), pages 1-14, May.
    13. Agustine Dwianika & Edi Purwanto & Yohanes Totok Suyoto & Endang Pitaloka, 2024. "Bibliometrics Analysis of Green Accounting Research," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 349-358, January.
    14. Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
    15. Robert D. Cairns, 2009. "Green Accounting for Black Gold," The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 113-140.
    16. Hosam Alden Riyadh & Maher A. Al-Shmam & Henry Hongren Huang & Barbara Gunawan & Salsabila Aisyah Alfaiza, 2020. "The Analysis of Green Accounting Cost Impact on Corporations Financial Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 421-426.
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    1. Agustine Dwianika & Edi Purwanto & Yohanes Totok Suyoto & Endang Pitaloka, 2024. "Bibliometrics Analysis of Green Accounting Research," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 349-358, January.

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    More about this item

    Keywords

    Green Accounting; Corporate Social Responsibility; Ecological Awareness; Sustainability; Bibliometric Analysis;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q43 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Energy and the Macroeconomy
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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