IDEAS home Printed from https://ideas.repec.org/a/spr/endesu/v27y2025i3d10.1007_s10668-023-04170-4.html
   My bibliography  Save this article

Research on environmental accounting: past studies and future trends

Author

Listed:
  • Jessica París Paricio

    (Escola Universitaria Salesiana de Sarrià (EUSS))

  • M. Pilar Curós Vilà

    (University of Barcelona)

  • Keivan Amirbagheri

    (Escola Universitaria Salesiana de Sarrià (EUSS))

  • Agustín Torres Martínez

    (University of Barcelona)

Abstract

This study aims to address a comprehensive analysis of the structure of publications and citations on environmental accounting. A total of 1370 indexed articles were analyzed using the Scopus database and characterized by bibliometric indicators such as the most cited authors, journals, universities, and countries with the highest number of publications.Our findings demonstrate a large increase in research on environmental accounting over the period analyzed (1976–2020), with 643 articles cited at least 10 times and 1182 articles cited at least once. Furthermore, the most relevant articles on the topic, as well as leading countries, institutions, journals, and authors, have been identified. Our methodology involves a descriptive quantitative analysis, specifically a bibliometric study, which is one of the most commonly used research methods for identifying research trends. Using VOSviewer software, we extracted different co-citation clusters of articles and authors. The contribution of this paper to academic literature is evident in the identification of trends and the evolution of scientific production related to environmental accounting. This research can be useful for governments, company directors, and researchers who continue to enhance their knowledge in this field with the aim of improving environmental accounting practices.

Suggested Citation

  • Jessica París Paricio & M. Pilar Curós Vilà & Keivan Amirbagheri & Agustín Torres Martínez, 2025. "Research on environmental accounting: past studies and future trends," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(3), pages 5717-5751, March.
    • Handle: RePEc:spr:endesu:v:27:y:2025:i:3:d:10.1007_s10668-023-04170-4
    DOI: 10.1007/s10668-023-04170-4
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10668-023-04170-4
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s10668-023-04170-4?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Mohammad Mahdi Rounaghi, 2019. "Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 35(4), pages 504-512, September.
    2. Donthu, Naveen & Kumar, Satish & Mukherjee, Debmalya & Pandey, Nitesh & Lim, Weng Marc, 2021. "How to conduct a bibliometric analysis: An overview and guidelines," Journal of Business Research, Elsevier, vol. 133(C), pages 285-296.
    3. repec:eme:aaaj00:aaaj-03-2021-5172 is not listed on IDEAS
    4. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    5. repec:eme:aaaj00:09513571011080144 is not listed on IDEAS
    6. Snyder, Hannah, 2019. "Literature review as a research methodology: An overview and guidelines," Journal of Business Research, Elsevier, vol. 104(C), pages 333-339.
    7. Wei Qian & Carol Tilt & Ataur Belal, 2021. "Social and environmental accounting in developing countries: contextual challenges and insights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(5), pages 1021-1050, April.
    8. Mohammad Aladwan, 2018. "Undertaking of environmental accounting responsibility to achieve sustainable development: evidence from Jordanian chemical and mining companies," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 10(1), pages 48-64.
    9. Henry Small, 1973. "Co‐citation in the scientific literature: A new measure of the relationship between two documents," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 24(4), pages 265-269, July.
    10. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    11. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    12. M.J. Cobo & A.G. López-Herrera & E. Herrera-Viedma & F. Herrera, 2011. "Science mapping software tools: Review, analysis, and cooperative study among tools," Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 62(7), pages 1382-1402, July.
    13. Paul, Justin & Criado, Alex Rialp, 2020. "The art of writing literature review: What do we know and what do we need to know?," International Business Review, Elsevier, vol. 29(4).
    14. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
    15. Boyd, James & Banzhaf, Spencer, 2007. "What are ecosystem services? The need for standardized environmental accounting units," Ecological Economics, Elsevier, vol. 63(2-3), pages 616-626, August.
    16. Simone Pizzi & Salvatore Principale & Roberta Fasiello & Francesca Imperiale, 2023. "The institutionalisation of social and environmental accounting practices in Europe," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(5), pages 816-838, February.
    17. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    18. Yagi, Michiyuki & Kokubu, Katsuhiko, 2020. "A Framework of Sustainable Consumption and Production from the Production Perspective: Application to Thailand and Vietnam," MPRA Paper 103931, University Library of Munich, Germany.
    19. Ullmann, Arieh A., 1976. "The corporate environmental accounting system: A management tool for fighting environmental degradation," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 71-79, January.
    20. Assunta Di Vaio & Theodore Syriopoulos & Federico Alvino & Rosa Palladino, 2020. "“Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(4), pages 691-719, July.
    21. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    22. M.J. Cobo & A.G. López‐Herrera & E. Herrera‐Viedma & F. Herrera, 2011. "Science mapping software tools: Review, analysis, and cooperative study among tools," Journal of the American Society for Information Science and Technology, Association for Information Science & Technology, vol. 62(7), pages 1382-1402, July.
    23. David Wheeler & John Elkington, 2001. "The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 1-14, January.
    24. Nees Jan Eck & Ludo Waltman, 2010. "Software survey: VOSviewer, a computer program for bibliometric mapping," Scientometrics, Springer;Akadémiai Kiadó, vol. 84(2), pages 523-538, August.
    25. Ole Ellegaard & Johan A. Wallin, 2015. "The bibliometric analysis of scholarly production: How great is the impact?," Scientometrics, Springer;Akadémiai Kiadó, vol. 105(3), pages 1809-1831, December.
    26. Rey-Martí, Andrea & Ribeiro-Soriano, Domingo & Palacios-Marqués, Daniel, 2016. "A bibliometric analysis of social entrepreneurship," Journal of Business Research, Elsevier, vol. 69(5), pages 1651-1655.
    27. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    28. repec:eme:ijoes0:ijoes-03-2019-0056 is not listed on IDEAS
    29. Fahimnia, Behnam & Sarkis, Joseph & Davarzani, Hoda, 2015. "Green supply chain management: A review and bibliometric analysis," International Journal of Production Economics, Elsevier, vol. 162(C), pages 101-114.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yuruixian Zhang & Wei Chong Choo & Yuhanis Abdul Aziz & Choy Leong Yee & Jen Sim Ho, 2022. "Go Wild for a While? A Bibliometric Analysis of Two Themes in Tourism Demand Forecasting from 1980 to 2021: Current Status and Development," Data, MDPI, vol. 7(8), pages 1-38, July.
    2. Weisheng Chiu & Thomas Chun Man Fan & Sang-Back Nam & Ping-Hung Sun, 2021. "Knowledge Mapping and Sustainable Development of eSports Research: A Bibliometric and Visualized Analysis," Sustainability, MDPI, vol. 13(18), pages 1-17, September.
    3. Anita Mendiratta & Shveta Singh & Surendra Singh Yadav & Arvind Mahajan, 2023. "Bibliometric and Topic Modeling Analysis of Corporate Social Irresponsibility," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 24(3), pages 319-339, September.
    4. MaruÅ¡a Premru & Matej ÄŒerne & SaÅ¡a BatistiÄ, 2022. "The Road to the Future: A Multi-Technique Bibliometric Review and Development Projections of the Leader–Member Exchange (LMX) Research," SAGE Open, , vol. 12(2), pages 21582440221, May.
    5. Merigó, José M. & Gil-Lafuente, Anna M. & Kydland, Finn & Amiguet, Lluis & Vivoda, Vlado & Campbell, Gary & Lei, Yalin & Fleming-Muñoz, David, 2024. "50 years of Resources Policy: A bibliometric analysis," Resources Policy, Elsevier, vol. 96(C).
    6. Martha Flores-Sosa & José M. Merigó & Kenia Sanchez-Valenzuela, 2025. "30 years of the Journal of Heuristics: a bibliometric analysis," Journal of Heuristics, Springer, vol. 31(1), pages 1-55, March.
    7. Busra Yiğit & Bünyamin Yasin Çakmak, 2024. "Discovering Psychological Well-Being: A Bibliometric Review," Journal of Happiness Studies, Springer, vol. 25(5), pages 1-24, June.
    8. Qian Wang & Shixian Luo & Jiao Zhang & Katsunori Furuya, 2022. "Increased Attention to Smart Development in Rural Areas: A Scientometric Analysis of Smart Village Research," Land, MDPI, vol. 11(8), pages 1-28, August.
    9. Areeba Khan & Saboohi Nasim, 2025. "Mapping research on the subjective well-being of knowledge workers: a systematic enquiry deploying bibliometrics," Management Review Quarterly, Springer, vol. 75(1), pages 911-954, February.
    10. Hugo Baier-Fuentes & José M. Merigó & José Ernesto Amorós & Magaly Gaviria-Marín, 2019. "International entrepreneurship: a bibliometric overview," International Entrepreneurship and Management Journal, Springer, vol. 15(2), pages 385-429, June.
    11. Goodell, John W. & Kumar, Satish & Lahmar, Oumaima & Pandey, Nitesh, 2023. "A bibliometric analysis of cultural finance," International Review of Financial Analysis, Elsevier, vol. 85(C).
    12. Hema Diwan & Binilkumar Amarayil Sreeraman, 2024. "From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 13769-13805, June.
    13. Cinzia Colapinto & Issam Mejri, 2025. "The relevance of goal programming for financial portfolio management: a bibliometric and systematic literature review," Annals of Operations Research, Springer, vol. 346(2), pages 917-943, March.
    14. Oğuzhan Öztürk & Rıdvan Kocaman & Dominik K. Kanbach, 2024. "How to design bibliometric research: an overview and a framework proposal," Review of Managerial Science, Springer, vol. 18(11), pages 3333-3361, November.
    15. Shashi & Piera Centobelli & Roberto Cerchione & Amit Mittal, 2021. "Managing sustainability in luxury industry to pursue circular economy strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 432-462, January.
    16. Victor Tiberius & Meike Rietz & Ricarda B. Bouncken, 2020. "Performance Analysis and Science Mapping of Institutional Entrepreneurship Research," Administrative Sciences, MDPI, vol. 10(3), pages 1-21, September.
    17. Sofia Aparisi-Torrijo & Gabriela Ribes-Giner, 2022. "Female entrepreneurial leadership factors," International Entrepreneurship and Management Journal, Springer, vol. 18(4), pages 1707-1737, December.
    18. repec:ehu:cuader:56544 is not listed on IDEAS
    19. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    20. Gaviria-Marin, Magaly & Merigó, José M. & Baier-Fuentes, Hugo, 2019. "Knowledge management: A global examination based on bibliometric analysis," Technological Forecasting and Social Change, Elsevier, vol. 140(C), pages 194-220.
    21. Migliavacca, Milena & Goodell, John W. & Paltrinieri, Andrea, 2023. "A bibliometric review of portfolio diversification literature," International Review of Financial Analysis, Elsevier, vol. 90(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:endesu:v:27:y:2025:i:3:d:10.1007_s10668-023-04170-4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.