This study aims to provide a comprehensive review of the literature on green accounting, environmental accounting, and green business. The research methodology employs advanced bibliometric techniques to conduct an in-depth analysis of the subject matter. These techniques include co-citation analysis, trend topic analysis, and thematic evolution. A total of 1,610 documents, covering the period from 1991 to April 23, 2024, were retrieved from the Web of Science database and analyzed using the R program, VOSviewer, and MAXQDA software. The study performed detailed analyses to identify the thematic structures and key trends within the literature. The findings revealed six major thematic clusters: social and environmental accounting, emergy, green business, green innovation, environmental accounting, and green accounting. These thematic clusters address various dimensions of the field, highlighting the growing importance of developments in green business and environmental sustainability. The results also indicate that the journals with the most articles and citations in this field are Journal of Cleaner Production, Sustainability, Ecological Economics, and Accounting, Auditing & Accountability Journal. A country-level analysis showed that China, the USA, and Italy are the leading contributors to the literature. These findings reflect the increasing international collaboration and academic contributions in the field of green accounting and environmental sustainability. Moreover, the study provides clearer insights into the future evolution of research on green business and environmental accounting, identifying areas where further research is needed.

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Key Trends in Green Accounting and Environmental Sustainability

  • Hamide Özyürek

摘要

This study aims to provide a comprehensive review of the literature on green accounting, environmental accounting, and green business. The research methodology employs advanced bibliometric techniques to conduct an in-depth analysis of the subject matter. These techniques include co-citation analysis, trend topic analysis, and thematic evolution. A total of 1,610 documents, covering the period from 1991 to April 23, 2024, were retrieved from the Web of Science database and analyzed using the R program, VOSviewer, and MAXQDA software. The study performed detailed analyses to identify the thematic structures and key trends within the literature. The findings revealed six major thematic clusters: social and environmental accounting, emergy, green business, green innovation, environmental accounting, and green accounting. These thematic clusters address various dimensions of the field, highlighting the growing importance of developments in green business and environmental sustainability. The results also indicate that the journals with the most articles and citations in this field are Journal of Cleaner Production, Sustainability, Ecological Economics, and Accounting, Auditing & Accountability Journal. A country-level analysis showed that China, the USA, and Italy are the leading contributors to the literature. These findings reflect the increasing international collaboration and academic contributions in the field of green accounting and environmental sustainability. Moreover, the study provides clearer insights into the future evolution of research on green business and environmental accounting, identifying areas where further research is needed.