Articles Written About Environmental Accounting, Green Accounting and Carbon Accounting Concepts Bibliometric Analysis

It has been stated in the literature that human beings have produced from the environment in which they are located in order to sustain their lives due to their nature and are looking for alternatives around them in order to continue their lives. The rapid progress of production with the development of science, technology and industry has been observed to cause many environmental problems. For the sake of competition and sustainability in the markets, enterprises need financial statements on the consumption of environmental resources in order to maintain them at the level of international competition. Environmental accounting applications are important for enterprises in order to present their financial information in terms of international compliance. With the increasing prevalence of the concept of environmental accounting, it has been observed that enterprises benefit from by green accounting and carbon accounting when recording environmental problems in financial statements. Therefore, these three concepts that enterprises have used in the field of accounting for environmental problems are included as an important factor in the disclosure of corporate responsibility, sustainability and financial statements of enterprises. In this study, environmental accounting, green accounting and carbon accounting were explained conceptually and bibliometric analysis of the articles written in the field of accounting related to these concepts in the Turkish literature was carried out.