Two Decades of Environmental Accounting: A Bibliometric Analysis
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Abstract
This article aims to empirically examine research related to environmental accounting (EA) using bibliometric analysis over the span of two decades. As part of the methodology, the study applies bibliometric measures based on the analysis made through Biblioshiny from the Web of Science (WoS) database from 2000 to 2021. The bibliometric analysis found that EA has evolved as a rising discipline, although it still faces several challenges in being recognised in accounting and management research. The number of articles is growing, but a significant number of these papers were published in nonaccounting journals. The limited number of articles and citations suggests that EA is still a developing field. The study has a few limitations, most of which are related to the use of bibliometrics. It only considers articles published in international journals through WoS databases and not conference proceedings. This might exclude a large amount of the current literature and other related research contributions to the field of EA. Business firms can engage in EA to gain competitive advantage and market value by marketising EA as part of their corporate social responsibility to increase value among stakeholders.
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