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Trends And Global Collaboration In Sustainable Development Goals Accounting

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  • CIRSTEA ANDREEA

    (BABES-BOLYAI UNIVERSITY, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, CLUJ-NAPOCA, ROMANIA)

Abstract

The integration of Sustainable Development Goals (SDGs) into accounting practices has gained significant academic and professional attention as organizations seek to align their financial and non-financial reporting with global sustainability objectives. The study employs bibliometric analysis to explore the evolving landscape of Sustainable Development Goals (SDG) accounting, focusing on research trends, publication patterns, and international collaboration. By analyzing a comprehensive dataset of academic articles (WoS database) between 2015 and 2024, the study identifies key journals, authors, and institutions contributing to the field, with particular attention to the most cited works that have shaped the discourse on SDG integration in accounting practices. The findings reveal a significant increase in SDG accounting research over time, driven by growing global demand for sustainable business practices and transparency. The analysis also uncovers the dominant research hubs, including the USA, China, the UK, Australia and Italy, while highlighting emerging clusters of collaboration between developed and developing economies. The study underscores the importance of global partnerships in advancing SDG-related accounting practices and offers valuable insights into the direction of future research in this critical area of sustainability. Additionally, the high citation rates suggest a growing interest and influence of SDG accounting research in the global sustainability discourse.

Suggested Citation

  • Cirstea Andreea, 2024. "Trends And Global Collaboration In Sustainable Development Goals Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 148-160, December.
    • Handle: RePEc:cbu:jrnlec:y:2024:v:6ii:p:148-160
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    References listed on IDEAS

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