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Sustainable development goals (SDGs) within Romanian accounting research from Higher Education Institutions (HEIs)

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  • Emil Adrian Bancu

    (Doctoral School of Accounting, Bucharest University of Economic Studies, Piata Romana, No: 6, 010374, Bucharest, Romania.)

Abstract

The increasing severity of economic, environmental, and social issues determines the transformational and positive role of accounting researchers in the context of climate change. This study aims to bibliometric analysis of the interest of Romanian accounting scholars to publish articles in journals from the Business, Management, and Accounting areas, respectively the Accounting Q1 and Q2 categories that contribute to accounting research, as well as analyzing their interest in publishing articles that are assessed by the WOS database as contributing to SDGs research. The research is based on 161 articles collected from the WOS database, of which 79 articles are assessed by the WOS database as contributing to the research of one or more SDGs. The results support the involvement of Romanian accounting scholars from HEIs in accounting research, as well as their contribution through the articles published as part of the relevant and important SDGs for the accounting profession. The contribution to SDGs research was noted as follows: 4 – quality education; 5 – gender equality; 8 – decent work and economic growth; 9 – industry, innovation, and infrastructure; 12 – responsible consumption and production; 13 – climate action. They target all components of sustainability, namely economic (SDG 8 and 9), environmental (SDG 12 and 13), and social (SDG 4 and 5), but with a significantly greater emphasis on the economic component. This study fills the gap in investigating the interest of Romanian accounting scholars from HEIs in accounting research for the SDGs. Accounting scholars should consider increasing attention to the publication of articles that will contribute to SDGs research, while HEIs should adopt initiatives to implement the SDGs in accounting research. Key Words:Sustainability, Sustainable Development Goals (SDGs), Romanian accounting scholars, Higher education institutions (HEIs), Bibliometric analysis

Suggested Citation

  • Emil Adrian Bancu, 2025. "Sustainable development goals (SDGs) within Romanian accounting research from Higher Education Institutions (HEIs)," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(1), pages 175-191, January.
    • Handle: RePEc:rbs:ijbrss:v:14:y:2025:i:1:p:175-191
    DOI: 10.20525/ijrbs.v14i1.3831
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