Bibliometric Analysis for Mapping Future Research About Green Accounting Publications
DOI:
https://doi.org/10.26905/ap.v9i2.9329Keywords:
Green accounting, enviromental accounting, research mapping, bibliometric, VosViewer.Abstract
The application of green accounting in companies is very important for environmental sustainability and concern for the community. This triggers researchers to discuss the impact of green accounting on companies and examine green accounting issues. This research aims to map publications on green accounting in Accounting and Auditing. To answer all research questions, the author uses a bibliometric analysis research method. Research data is taken from the dimension.ai database starting from 1984-2022. Using the data retrieval keyword green accounting, 441 documents were obtained consisting of articles, chapters, proceedings, preprints, edited books and monographs. The software used is VOSViewer. The results found that Business Strategy and the Environment is the best journal in terms of productivity, the most productive authors are Sonja Gallhofer and Jim Haslam. Topics that are frequently discussed are environmental accounting information disclosure, information disclosure, mining company, firm value. The findings of this research provide valuable knowledge for researchers, academics and practitioners regarding scientific developments related to accounting science, especially in the field of green accounting.References
A.C. Buehler Library. 2020. Source Evaluation and Credibility: Journals and Magazines. Accessed
at: https://library.elmhurst.edu/credibility.
Amor, A., & Asrida, A. (2022, August). The Effect of Green Accounting on Financial Performance
of Mining Companies Listed on the Indonesia Stock Exchange. In Proceedings of the 6th
Batusangkar International Conference, BIC 2021, 11-12 October, 2021, Batusangkar-West
Sumatra, Indonesia.
Anggraeni, A. A., & Dewi, H. P. (2022). Green Accounting and Corporate Social Responsibility
Disclosure: Financial Performance of Mining Companies in Indonesia. Journal of Auditing,
Finance, and Forensic Accounting, 10(1), 61-74.
Brooks, C., & Schopohl, L. (2020). Green accounting and finance: Advancing research on
environmental disclosure, value impacts and management control systems. British Accounting
Review, Forthcoming.
Carroll, A. (2021). Corporate Social Responsibility: Perspectives on the CSR Construct’s
Development and Future, 1-21, SAGE Publications, (USA) https://journals.sagepub.com/
doi/10.1177/00076503211001765#.YLGIYsTH6Wk.linkedin.
Christine, D. (2019). The relationship of environmental management accounting, environmental
strategy and managerial commitment with environmental performance and economic
performance. International Journal of Energy Economics and Policy, 9(5), 458-464.
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental
disclosure perspective. Critical Perspectives on accounting, 24(6), 443-447.
Datta, R., & Deb, S. K. (2012). Green accounting: What? Why? Where we are now and where we are
heading – A Closer Look. European Journal of Business and Management, 4(4), 99–109.
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between
implementation of green accounting and sustainable development: A study on heavily
polluting companies in Bangladesh. Corporate Social Responsibility and Environmental
Management, 29(1), 71-78.
Esty, D. C., & Karpilow, Q. (2019). Harnessing investor interest in sustainability: The next frontier
in environmental information regulation. Yale J. on Reg., 36, 625.
Fusco, F. and Ricci, P. (2019), “What is the stock of the situation? A bibliometric analysis on social
and environmental accounting research in public sectorâ€, International Journal of Public Sector
Management, Vol. 32 No. 1, pp. 21-41. https://doi.org/10.1108/IJPSM-05-2017-0134.
Gallhofer, S. and Haslam, J. (1997), “The direction of green accounting policy: critical reflectionsâ€,
Accounting, Auditing & Accountability Journal, Vol. 10 No. 2, pp. 148-174.
Gray, R., Kouhy, R. and Lavers, S. (1995) Corporate Social and Environmental Reporting: A
Review of the Literature and a Longitudinal Study of UK Disclosure. Accounting, Auditing &
Accountability Journal, 8, 47-77. http://dx.doi.org/10.1108/09513579510146996.
| 161 |
Bibliometric Analysis for Mapping Future Research About Green Accounting Publications
Wildan Dwi Dermawan, Dedi Kusmayadi, Irman Firmansyah
Ji, M., Ji, Y., And Dong, S. (2022). Environmental Accounting Information Disclosure Driving
Factors: The Case of Listed Firms in China. Sustainability, 14(23), 15797.
Just, A.,. Schäffer, U. and Meyer, M. (2009), “The intellectual structure of accounting research -
a bibliometric analysisâ€, Working Paper, available at: http://accounting.rutgers.edu/docs/
seminars/Just.Schaeffer.Meyer%20paper.pdf.
Koçyiğit, s. Ç., çilhoroz, i. A., çelik, g., & günenç, e. Ö. (2023). Bibliometric mapping of studies
on green accounting in health. Mehmet Akif Ersoy Ãœniversitesi Ä°ktisadi ve Ãdari Bilimler
Fakültesi Dergisi, 10(2), 1627-1645.
Kumar, R., Jat, D. R., and Sharma, S. (2016). Towards green accounting: Effective tool for sustainable
development. International Journal of Applied Research, 2(12), 604-607.
Le, T., & Nguyen, T. (2019). Practice environmental cost management accounting: The case of
Vietnamese brick production companies. Management Science Letters, 9(1), 105-120.
Lusiana, M., Haat, M. H. C., Saputra, J., Yusliza, M. Y., Muhammad, Z., & Bon, A. T. (2021). A review
of green accounting, corporate social responsibility disclosure, financial performance and firm
value literature. In Proceedings of the International Conference on Industrial Engineering and
Operations Management (pp. 5622-5640).
Ma, J., & Ma, J. (2019, August). A research review of corporate green accounting information
disclosure. In IOP Conference Series: Earth and environmental science (Vol. 310, No. 5, p.
. IOP Publishing.
Meidijati; Augustine, Yvonne. (2022). The Effect of Tax Accounting, Green Accounting, and Carbon
Accounting on Environmental, Social, and Governance Performance: Moderated by Green
Intellectual Capital. Technium Soc. Sci. J., 31, 371.
Mene, R.E., Karamoy, H., & Warongan, J.D.L. 2018. Pengaruh Pemanfaatan Teknologi Informasi Dan
Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah
Daerah Kabupaten Halmahera Utara. Jurnal Riset Akuntansi Going Concern, 13(3), 133-143.
Moorthy, K., & Yacob, P. (2013). Green accounting: Cost measures. Open Journal of Accounting,
(1), 4-7.
Moreau, FB, & Parguel, B. (2011). Building brand equity with environmental communication:
an empirical investigation in France. Jurnal Bisnis EuroMed 6(1), 100–116. doi: 10.1108
/14502191111130334.
Munro, V. (2020a). CSR for Purpose, Shared Value and Deep Transformation. Emerald Publishing
Porter, SAYA, & Kramer, MR (2011). The big idea: Creating shared value. Bisnis
Harvard Review, 89(1–2), 1–17. Diperoleh dari http://www.nuovavista.com/
SharedValuePorterHarvardBusinessReview.PDF.
Rob Gray, Jesse Dillard, Crawford Spence. 2009. Social Accounting Research as If The World
Matters. Public Management Review 11, 545-573.
| 162 |
Jurnal Akuntansi & Perpajakan
Vol. 9 (2) 2023: 148-162
Ryoo, S. Y., and Koo, C. (2013). Green practices-IS alignment and environmental performance: The
mediating effects of coordination. Information Systems Frontiers, 15(5), 799-814. https://doi.
org/10.1007/s10796-013-9422-0
Sepasi, S., & Esmaili Kejani, M. (2015). Green Accounting: A Model for Environmental Disclosure.
Journal of Health Accounting, 4(1), 1-19.
Singh, S., Singh, A., Arora, S., & Mittal, S. (2019, October). Revolution of green accounting: A
conceptual review. In 2019 2nd International Conference on Power Energy, Environment and
Intelligent Control (PEEIC) (pp. 481-485). IEEE.
Visser, W., & Kymal, C. (2015). Integrated Value Creation (IVC): Beyond Corporate Social
Responsibility (CSR) and Creating Shared Value (CSV). International Journal of Business
Ethics, 8(1), 1–14. http://www.waynevisser.com/wp-content/uploads/2012/06/paper_ivc_
wvisser.pdf.
