Sustainability-Focused Accounting, Management, and Governance Research: A Bibliometric Analysis

David Teh and Tehmina Khan ()
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David Teh: College of Business and Law, RMIT University, Melbourne 3000, Australia
Tehmina Khan: School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne 3000, Australia

Sustainability, 2024, vol. 16, issue 23, 1-46

Abstract: This paper explores the importance of a multidisciplinary approach to sustainability in business, emphasizing the need for integrated perspectives from the angles of accounting, management, and governance. It argues that addressing the complex and multifaceted environmental and social impacts of business requires more than just sustainability reporting frameworks. While reporting holds businesses accountable, it is not sufficient on its own without meaningful action. Business management plays a crucial role in implementing sustainability initiatives, and executives, as key decision-makers, must align organizational strategies and resources to achieve sustainability goals. A bibliometric analysis of sustainability-related literature across three business research domains—accounting, management, and governance—has been undertaken. Web of Science has been used as the data source to identify key themes, trends, and relationships. In the analysis, co-authorship, citation patterns, and keyword co-occurrence analysis have been implemented to uncover interconnections between the domains. The findings highlight both commonalities and unique aspects of each literature stream, offering insights into how business practices can more holistically address sustainability challenges. The article concludes with recommendations for a combined approach to sustainability that encourages comprehensive action by researchers, practitioners, and decision-makers to address the pressing environmental and social issues that businesses face.

Keywords: sustainability accounting; sustainability management; sustainability governance; research; business; change; action (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:16:y:2024:i:23:p:10435-:d:1532047

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