生物多样性核算:文献综合制图的文献计量分析

IF 5.2 4区 管理学 Q1 BUSINESS, FINANCE Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-31 DOI:10.1108/sampj-04-2022-0214
G. Maione, C. Cuccurullo, A. Tommasetti
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引用次数: 1

摘要

目的本文旨在进行全面的文献测绘,综合和描述性地分析生物多样性会计的研究趋势,为管理者和决策者提供启示,同时为学者概述未来的议程。设计/方法/方法通过采用系统综述首选报告项目和荟萃分析协议进行文献计量分析,以搜索和选择要分析的科学贡献。引文分析用于绘制当前研究前沿,并进行书目耦合来检测当前文献中的连接网络。发现生物多样性会计分为五个专题组(子领域),如“自然资源管理”、“生物多样性经济评估”、“自然资本会计”、“生态多样性问责制”和“生物多样度披露和报告”。从这些子领域的内容分析中可以得出关键的见解。实践含义对生物多样性会计文献主题演变的分析提供了有用的见解,为实践和研究提供了信息,并通过概述三个主要干预领域,即调整评估工具、整合生态知识和建立企业社会合法性,推断对管理者、决策者和学者的影响。社会影响目前,生物多样性报告的水平低得可怜。因此,各组织应通过整合多样且有时相互竞争的知识形式,为子孙后代提供稳定、有弹性的生态系统服务,从而妥善管理生物多样性。原创性/价值本文不仅更新和丰富了当前的技术状态,而且确定了生物多样性核算文献的五个主题领域,以供理论和实践考虑。
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Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping
Purpose The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars. Design/methodology/approach A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature. Findings Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas. Practical implications The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy. Social implications Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations. Originality/value This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
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来源期刊
CiteScore
9.50
自引率
6.70%
发文量
38
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