Emerging trends of environmental accounting research: a science mapping approach
Abstract
Purpose
This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.
Design/methodology/approach
Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.
Findings
EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.
Practical implications
This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.
Social implications
Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.
Originality/value
The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.
Keywords
Acknowledgements
This research is supported by the National Research Council of Thailand (NRCT) under TRF Research Team Promotion Grant, grant number N42A660883.
Declaration of interests: The authors confirm that there are no known conflicts of interest associated with this publication.
Data disclosure: The data sets generated during and/or analyzed during the current study are available from the corresponding author on reasonable request.
Citation
Nguyen, L.T.P., Aleenajitpong, N. and Boon-itt, S. (2024), "Emerging trends of environmental accounting research: a science mapping approach", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-03-2023-0062
Publisher
:Emerald Publishing Limited
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