Green Accounting, Environmental Accounting, and Sustainability: A Current and Future Opportunity

Khomsiyah Khomsiyah, Juniati Gunawan, Yuana Jatu Nilawati


Green Accounting, Environmental Accounting, and Sustainability (GAEAS) play an essential role in environmental issues. Limited studies in the field of GAEAS are challenging for accountants. Therefore, current and future opportunities are essential to be explored. The purpose of this search is to describe or present the green accounting response to the development of accounting, business and management science. The primary research method for this research is Bibliometric analysis using Scopus sources in the 1976-2022 publications. After screening based on GAEAS keywords, and the field of accounting, business, economic, and social science, there are 312 publications analysed. The results show that publications related to GAEAS have increased rapidly since 2016. The most productive journals, countries, institutions, and authors are Accounting, Auditing, and Accountability Journal, Victoria University of Wellington, and Jann Bebbington. Many studies related to GAEAS have been carried out in continental Europe such as the United Kingdom, New Zealand, Italy, Spain, France, and Germany. Research related to GAEAS in Asia is still very rare and needs to be explored more. The keywords that appear the most are environmental accounting, social and environmental accounting, sustainability, and legitimacy theory. Compared to the environmental field, research related to GAEAS is still very little in many such as IFRS, SASB, and GRI. Finally, suggestions on how to further promote the development of this research area were raised.



Environmental accounting, Bibliometric, and Green accounting sustainability

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