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Twelve Years Research Journey of Carbon Accounting

Author

Listed:
  • Kiswanto Kiswanto

    (Universitas Negeri Semarang, Indonesia.)

  • Ain Hajawiyah

    (Universitas Negeri Semarang, Indonesia.)

  • Atta Putra Harjanto

    (Universitas Negeri Semarang, Indonesia.)

  • Endah Tri Setyarini

    (Universitas Negeri Semarang, Indonesia.)

Abstract

This study systematically reviews the journey of carbon accounting research published in international journals ranging from 2011-2022 to provide future directions of research. This paper aims to provide an overview of key themes in carbon accounting development over the past 12 years. This study analyzed 62 articles from Scopus database research journal from 9 countries published in 21 journals. This bibliometric study uses content analysis with QSR Nvivo software. Carbon accounting research development starts from counting to accounting field, but no one studied the accountability of carbon emission. Most of the samples studied carbon emission in corporate level compared with city, national, product, or project level. More than half of the samples use qualitative method, especially case study. Research on Carbon Accounting still allows a lot of development, especially in the measurement and disclosure of carbon emission. The accountability of carbon accounting also needs further analysis. This study contributes to the existing literature of carbon accounting research stream and provides suggestions for future research. Accounting standards setter can start to regulate the recognition, measurement, presentations, and disclosure of carbon emissions. Auditing standards setter also can start to regulate the auditing procedure of carbon accounting.

Suggested Citation

  • Kiswanto Kiswanto & Ain Hajawiyah & Atta Putra Harjanto & Endah Tri Setyarini, 2023. "Twelve Years Research Journey of Carbon Accounting," International Journal of Energy Economics and Policy, Econjournals, vol. 13(4), pages 246-254, July.
    • Handle: RePEc:eco:journ2:2023-04-27
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    References listed on IDEAS

    as
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    15. Andrea Liesen & Andreas G. Hoepner & Dennis M. Patten & Frank Figge, 2015. "Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1047-1074, September.
    16. Charl De Villiers & Sile Chen & Chenxing jin & Yiner Zhu, 2014. "Carbon sequestered in the trees on a university campus: a case study," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 5(2), pages 149-171, May.
    17. Gillian Maree Vesty & Abby Telgenkamp & Philip J Roscoe, 2015. "Creating numbers: carbon and capital investment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(3), pages 302-324, March.
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    19. Luo, Le & Tang, Qingliang, 2016. "Determinants of the Quality of Corporate Carbon Management Systems: An International Study," The International Journal of Accounting, Elsevier, vol. 51(2), pages 275-305.
    20. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 978-999, October.
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    More about this item

    Keywords

    Carbon Accounting; Literature Review; Bibliometric; Content Analysis;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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