Twelve Years Research Journey of Carbon Accounting

Kiswanto Kiswanto, Ain Hajawiyah, Atta Putra Harjanto and Endah Tri Setyarini
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Kiswanto Kiswanto: Universitas Negeri Semarang, Indonesia.
Ain Hajawiyah: Universitas Negeri Semarang, Indonesia.
Atta Putra Harjanto: Universitas Negeri Semarang, Indonesia.
Endah Tri Setyarini: Universitas Negeri Semarang, Indonesia.

International Journal of Energy Economics and Policy, 2023, vol. 13, issue 4, 246-254

Abstract: This study systematically reviews the journey of carbon accounting research published in international journals ranging from 2011-2022 to provide future directions of research. This paper aims to provide an overview of key themes in carbon accounting development over the past 12 years. This study analyzed 62 articles from Scopus database research journal from 9 countries published in 21 journals. This bibliometric study uses content analysis with QSR Nvivo software. Carbon accounting research development starts from counting to accounting field, but no one studied the accountability of carbon emission. Most of the samples studied carbon emission in corporate level compared with city, national, product, or project level. More than half of the samples use qualitative method, especially case study. Research on Carbon Accounting still allows a lot of development, especially in the measurement and disclosure of carbon emission. The accountability of carbon accounting also needs further analysis. This study contributes to the existing literature of carbon accounting research stream and provides suggestions for future research. Accounting standards setter can start to regulate the recognition, measurement, presentations, and disclosure of carbon emissions. Auditing standards setter also can start to regulate the auditing procedure of carbon accounting.

Keywords: Carbon Accounting; Literature Review; Bibliometric; Content Analysis (search for similar items in EconPapers)
JEL-codes: F23 M14 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2023-04-27

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