Emerging trends of environmental accounting research: a science mapping approach

Linh Thi Phuong Nguyen, Natdanai Aleenajitpong and Sakun Boon-itt

Journal of Accounting & Organizational Change, 2024, vol. 21, issue 2, 214-249

Abstract: Purpose - This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation. Design/methodology/approach - Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends. Findings - EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results. Practical implications - This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field. Social implications - Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact. Originality/value - The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.

Keywords: Bibliometric analysis; Environmental accounting; Environmental management accounting; Science mapping (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-03-2023-0062

DOI: 10.1108/JAOC-03-2023-0062

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