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Bibliometric Analysis of Carbon Accounting Research

Author

Listed:
  • Kurniawan Kuriawan

    (Accounting Department, Faculty of Economics and Business, Siliwangi University, Indonesia)

  • Hery Subowo

    (Accounting Department, Faculty of Economics, Universitas Singaperbangsa, Indonesia)

  • Irman Firmansyah

    (Accounting Department, Faculty of Economics and Business, Siliwangi University, Indonesia)

Abstract

The issue of the environment continues to receive special attention from researchers. This is related to business operations' importance in paying attention to the profit aspect and environmental impacts to maintain the surrounding environment. Therefore, activities that affect carbon emissions must be reported annually. This is called carbon accounting. This study aims to map carbon accounting articles for 2012 to 2021 on the dimensions.ai database. Using the keyword 'carbon accounting', the collected data was 500 articles. The study results found that the journal most relevant to carbon accounting is The Science of the Total Environment . Meanwhile, the journals that have the most significant impact are Global Change Biology , Scientific Reports , and The Science of the Total Environment . Meanwhile, the most productive journal is The Science of the Total Environment , followed by Environmental Science and Pollution Research . The most relevant and prolific authors were Wang Y, followed by Zhang Y and Zhang X. In addition, Wang Y and Zhang X were the authors who had the greatest impact. The distribution of words in articles with the theme of carbon accounting is dominated by 'carbon' and 'accounting'. This research shows that the theme is undergoing good development. Research data shows that the word 'carbon' is rapidly from 2012 to 2021. This study predicts that articles on carbon accounting will continue to increase in the years to come, especially the themes of 'emissions' and 'study' which have high development although their relevance is quite low. The development of research on carbon accounting is closely related to environmental issues which are currently being studied by many researchers, especially to achieve sustainable development goals.

Suggested Citation

  • Kurniawan Kuriawan & Hery Subowo & Irman Firmansyah, 2022. "Bibliometric Analysis of Carbon Accounting Research," International Journal of Energy Economics and Policy, Econjournals, vol. 12(3), pages 482-489, May.
    • Handle: RePEc:eco:journ2:2022-03-53
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    References listed on IDEAS

    as
    1. Sullivan, Rory & Gouldson, Andy, 2013. "Ten years of corporate action on climate change: What do we have to show for it?," Energy Policy, Elsevier, vol. 60(C), pages 733-740.
    2. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    3. Ale Ebrahim, Nader & Salehi, Hadi & Embi, Mohamed Amin & Habibi Tanha, Farid & Gholizadeh, Hossein & Motahar, Seyed Mohammad & Ordi, Ali, 2013. "Effective Strategies for Increasing Citation Frequency," MPRA Paper 50919, University Library of Munich, Germany, revised 12 Oct 2013.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Carbon accounting; Bibliometric; R;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General

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