Bibliometrik Analysis Of Green Accounting

Abstract

Purpose: The purpose of this investigation is to delineate the evolutionary trajectory of Green Accounting discourse within academic scholarship from 2015 to 2025 using a bibliometric lens and to reconstruct the thematic architecture of the field.

Method: This study employs a qualitative-descriptive framework and bibliometric analysis tools, specifically VOSviewer and Microsoft Excel. The research population and sample consist of 96 scholarly works indexed in the Scopus database.

Finding: The results unveil a sharp escalation in academic interest, culminating in a productivity peak in 2024. Furthermore, the literature is categorized into four distinct conceptual clusters, ranging from practical integration to its nexus with corporate financial outcomes.

Novelty: The study’s primary contribution lies in the discovery of an empirical vacuum concerning "Environmental Information" and "Environmental Accounting" within the current discourse, offering a strategic roadmap for future investigators to explore these underdeveloped niches.