Literature review on trends and prospects of green accounting development in the period 2000 - 2004: Global perspective

Abstract

This study delves into the field of Green Accounting, a methodology that integrates environmental factors into traditional accounting systems. The growing global awareness of environmental issues and the push towards sustainable development have increased interest in Green Accounting. This research investigates trends in Green Accounting articles, examining aspects such as research topics, keywords, and global dissemination. The study aims to analyze publication trends from 2000 to 2024 to identify key international channels for disseminating information, recognize contributions from prominent authors, examine author relationships and roles, and explore prevalent themes in Green Accounting articles. The research methodology employed bibliometric analysis using the Scopus database and the VOSviewer tool. Results indicate fluctuations driven by environmental and social concerns, as well as policy changes, economic efficiency, and particularly the sustainable development of enterprises. The most common types of articles emphasize the multidisciplinary nature of green economics, focusing on economic and ecological aspects. Additionally, the study identifies significant contributions from both developed and developing countries, with the involvement of prominent authors such as Robert D. Cairns (Canada), Elvira Buonocore (Italy), and Pier Paolo Franzese (Italy). Prominent themes include environmental accounting, sustainable development, CSR, finance, and the SDGs. The novelty of this research lies in its comprehensive analysis of the Green Accounting context, providing valuable insights for stakeholders, policymakers, and researchers to promote sustainable practices. The study also highlights the need for continued research to address ecological challenges through Green Accounting, leveraging insights into trends, themes, and global participation to develop greener strategies, foster collaboration among authors and organizations, and raise overall awareness to facilitate sustainable development. Furthermore, the research presents recommendations for developing studies related to the field of Green Accounting