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Is environmental management accounting a discipline? A bibliometric literature review

Author

Listed:
  • Delphine Gibassier

    (TBS - Toulouse Business School)

  • Stefan Schaltegger

    (Leuphana University of Lüneburg)

  • Dimitar Zvezdov

    (Leuphana University of Lüneburg)

Abstract

Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach – Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double‐checked and examined by applying bibliometric measures. Findings – The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non‐accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research. Originality/value – The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.

Suggested Citation

  • Delphine Gibassier & Stefan Schaltegger & Dimitar Zvezdov, 2013. "Is environmental management accounting a discipline? A bibliometric literature review," Post-Print hal-01097577, HAL.
    • Handle: RePEc:hal:journl:hal-01097577
    DOI: 10.1108/MEDAR-12-2012-0039
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
    2. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    3. Gregorio González-Alcaide & Pedro Llorente & José M. Ramos, 2016. "Bibliometric indicators to identify emerging research fields: publications on mass gatherings," Scientometrics, Springer;Akadémiai Kiadó, vol. 109(2), pages 1283-1298, November.
    4. Wei Peng & Baogui Xin & Yekyung Kwon, 2019. "Optimal Strategies of Product Price, Quality, and Corporate Environmental Responsibility," IJERPH, MDPI, vol. 16(23), pages 1-24, November.
    5. Sasmoko Sasmoko & Leonardus W. Wasono Mihardjo & Firdaus Alamsjah & Elidjen Elidjen & Arun Kumar Tarofder, 2019. "Investigating the Effect of Digital Technologies, Energy Consumption and Climate Change on Customer s Experience: A Study from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 353-362.
    6. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    7. He Tingting, 2021. "Comparing Money and Time Donation: What Do Experiments Tell Us?," Marketing of Scientific and Research Organizations, Sciendo, vol. 41(3), pages 65-94, September.
    8. Osman Issah & Lúcia Lima Rodrigues, 2021. "Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future," Sustainability, MDPI, vol. 13(11), pages 1-23, June.
    9. Peter Gordon Roetzel, 2019. "Information overload in the information age: a review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework developmen," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 479-522, December.
    10. Silvia Ferramosca & Roberto Verona, 2020. "Framing the evolution of corporate social responsibility as a discipline (1973–2018): A large‐scale scientometric analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 178-203, January.
    11. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    12. Kevin Baird & Sophia Su & Amy Tung, 2018. "Organizational Culture and Environmental Activity Management," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 403-414, March.
    13. repec:mth:ijafr8:v:9:y:2019:i:1:p:122-134 is not listed on IDEAS
    14. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.
    15. Kwame Oduro Amoako & Emmanuel Opoku Marfo & Eric Nsiah Gyabaah & Kofi Owiredu-Ghorman, 2017. "Achieving a Sustainable Business: The Role of Environmental Management Accounting in Corporate Governance," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 11-20, October.
    16. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
    17. Robert Miehe & Matthias Finkbeiner & Alexander Sauer & Thomas Bauernhansl, 2022. "A System Thinking Normative Approach towards Integrating the Environment into Value-Added Accounting—Paving the Way from Carbon to Environmental Neutrality," Sustainability, MDPI, vol. 14(20), pages 1-20, October.
    18. Tu Thanh Hoai & Nha Nguyen Minh & Hien Vo Van & Nguyen Phong Nguyen, 2023. "Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1928-1941, July.
    19. Benoit Mougenot & Jean-Pierre Doussoulin, 2022. "Conceptual evolution of the bioeconomy: a bibliometric analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(1), pages 1031-1047, January.
    20. Morgane Le Breton & Franck Aggeri, 2015. "La Construction De La Comptabilite Carbone : Histoire, Usages Et Perspectives," Post-Print hal-01200628, HAL.

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