环境管理会计研究四十七年:文献计量分析

Q3 Economics, Econometrics and Finance Journal of Environmental Management and Tourism Pub Date : 2023-09-01 DOI:10.14505/jemt.v14.5(69).05
Chetanraj Db, S. Jp
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引用次数: 0

摘要

环境可持续性被认为是对环境负责任的参与,以防止自然资源的枯竭或退化,并确保长期的环境质量。环境管理会计(EMA)是一种有助于提高环境绩效和环境信息管理的工具。EMA是一个不断发展的话题,但还没有一个完整的分析来把所有的东西都放在一起,并让它变得有意义。通过文献计量学综述、绩效分析和科学制图,我们的研究填补了这一研究空白。R和VOS查看器中的Bibliobshing用于进行数据分析。通过对1075篇文献的广泛研究,本研究揭示了出版物和引文趋势、顶级有影响力的作者、期刊、出版物以及顶级生产机构和国家。该研究还通过时间分析确定了主题趋势。不同的主题集群是通过作者关键词(即社会和环境会计、环境管理会计、环境绩效、碳会计、可持续性和可持续发展、生态系统服务、环境披露和企业社会责任)的书目耦合和共现来确定的。集中度度量显示了作者和关键词的影响。该研究最后对未来的研究提出了建议,并提出了未来的研究方向,重点关注循环经济、绿色会计、物流成本会计、碳核算、可持续性等。该研究完全依赖于Scopus数据库,进一步的研究可以探索其他数据库,如Web of science、google scholar等。
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Forty-Seven Years of Environmental Management Accounting Research: A Bibliometric Analysis
Environmental sustainability is considered as responsible engagement with the environment in order to prevent the depletion or degradation of natural resources and ensure long-term environmental quality. Environmental management accounting (EMA) is a tool that aids in enhancing environmental performance and environmental information management. EMA is a growing topic, but there hasn't been a complete analysis to pull everything together and make sense of it all. By adopting bibliometric review, through performance analysis, and science mapping, our research fills in this research gap. Biblioshiny in R and VOS viewer is used for conducting data analysis. Through an extensive study of 1,075 documents, this study discloses the publication and citation trend, top influential authors, journals, publications, and top productive institutions and countries. The study also identifies topic trends through temporal analysis. Different thematic clusters are identified through bibliographic coupling and Co-occurrence of the author’s keywords (i.e. Social and environmental accounting, Environmental management accounting, Environmental performance, Carbon accounting, Sustainability, and sustainable development, Eco-system services, Environmental disclosure, and corporate social responsibility). Centrality measures are presented to show the impact of the author and keywords. The study concludes with suggestions for future study, and ways forward focusing on Circular economy, green accounting, material flow cost accounting, carbon accounting, sustainability, etc. The study is wholly dependent on the Scopus database, further studies can explore other databases like Web of science, google scholar, and others.
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来源期刊
Journal of Environmental Management and Tourism
Journal of Environmental Management and Tourism Economics, Econometrics and Finance-Economics and Econometrics
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期刊介绍: Journal of Environmental Management and Tourism is an interdisciplinary research journal, aimed to publish articles and original research papers that should contribute to the development of both experimental and theoretical nature in the field of Environmental Management and Tourism Sciences. Journal will publish original research and seeks to cover a wide range of topics regarding environmental management and engineering, environmental management and health, environmental chemistry, environmental protection technologies (water, air, soil), pollution reduction at source and waste minimization, energy and environment, modeling, simulation and optimization for environmental protection; environmental biotechnology, environmental education and sustainable development, environmental strategies and policies, etc. This topic may include the fields indicated above, but are not limited to these. Authors are encouraged to submit high quality, original works that discuss the latest developments in environmental management research and application with the certain scope to share experiences and research findings and to stimulate more ideas and useful insights regarding current best-practices and future directions in Environmental Management.
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