Research Article
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Year 2023, Volume: 16 Issue: 1, 1 - 15, 18.02.2023
https://doi.org/10.29067/muvu.1192389

Abstract

References

  • Altınbay, A., and Durak, H. (2022). Çevre muhasebesi, yeşil muhasebe ve karbon muhasebesi kavramları hakkında yazılan makalelerin bibliyometrik analizi. International Journal of Applied Economic and Finance Studies, 7(1), 140-155.
  • Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend?. Accounting, Auditing & Accountability Journal.
  • Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, organizations and society, 32(7-8), 639-647.
  • Çıtak, L., & Ersoy, E. (2016). Firmaların BIST sürdürülebilirlik endeksine alınmasına yatırımcı tepkisi: olay çalışması ve ortalama testleri ile bir analiz. Uluslararası Alanya İşletme Fakültesi Dergisi, 8(1), 43-57.
  • De Villiers, C., & Van Staden, C. J. (2006). Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, organizations and society, 31(8), 763-781.
  • Demircioğlu, E. N., & Ever, D. (2019). Sürdürülebilirlik muhasebesinin teorik açıdan incelenmesi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 28(3), 59-72.
  • Flower, J. (2015). The international integrated reporting council: a story of failure. Critical Perspectives on Accounting, 27, 1-17.
  • Gale, R. J., and Stokoe, P. K. (2001). Environmental cost accounting and business strategy. Springer.
  • Gök, A. G., and Çarıkçı, O. (2022). Çevre muhasebesi konulu çalışmaların bibliyometrik analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 27(3), 369-391.
  • Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?. Accounting, Auditing & Accountability Journal.
  • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, organizations and society, 35(1), 47-62.
  • He, Q. (1991). Knowledge discovery through Co-word analysis. Library Trends, 48(1), 133–159.
  • Hernádi, B. H. (2012). Green accounting for corporate sustainability.Theory, Methodology, Practice, 8(2), 23.
  • Karcıoğlu, R., & Öztürk, S. (2021). Sürdürülebilirlik muhasebesi ve raporlaması. Ankara: Gazi Kitabevi.
  • Kaya, U. (2006). İşletme-Doğal Çevre İlişkilerinin Mali Tablolar Aracılığıyla Raporlanması ve Denetimi. Sermaye Piyasası Kurulu.
  • Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business strategy and the environment, 19(3), 182-198.
  • Lamberton, G. (2005, March). Sustainability accounting—a brief history and conceptual framework. In Accounting forum (Vol. 29, No. 1, pp. 7-26). No longer published by Elsevier.
  • Lievrouw, L. A. (1989). The invisible college reconsidered: Bibliometrics and the development of scientific communication theory. Communication research, 16(5), 615-628.
  • Lungu, C. I., Caraiani, C., Dascalu, C., & Guse, R. G. (2011). Exploratory study on social and environmental reporting of European companies in crises period. Accounting and Management Information Systems, 10(4). 459– 478.
  • Lynes, J. K., and Andrachuk, M. (2008). Motivations for corporate social and environmental responsibility: A case study of Scandinavian Airlines. Journal of International management, 14(4), 377-390. doi: 10.1016/j.intman.2007.09.004
  • Moneva, J. M., Archel, P., & Correa, C. (2006, June). GRI and the camouflaging of corporate unsustainability. In Accounting forum (Vol. 30, No. 2, pp. 121-137). No longer published by Elsevier.
  • Öktem, B. (2018). Sürdürülebilirlik Raporlaması. Türkmen Kitabevi.
  • O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31-52.
  • Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems. Business strategy and the environment, 15(5), 296-308.
  • Tuna, Ö., & Besler, S. (2015). Kurumsal sürdürülebilirilik anlayışı ve uygulamaları: örnek olay çalışması. Journal of Faculty of Political Science, (52), 173-199.
  • Ulusan, H. (2009). Çevresel Raporlama Rehberleri ve İşletme Çevresel Raporlarında Açıklanması Gereken Bilgiler. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14(2), 181-206.
  • Van Eck, N. J., & Waltman, L. (2017). Citation-based clustering of publications using CitNetExplorer and VOSviewer. Scientometrics, 111(2), 1053–1070.
  • Vogel, R., & Güttel, W. H. (2013). The dynamic capability view in strategic management: A bibliometric review. International Journal of Management Reviews, 15(4), 426–446.
  • Yalçin, A., and Sarigül, S. S. (2021). Yeşil pazarlama ve yeşil muhasebe konularının görsel haritalama tekniğine göre bibliyometrik analizi. Üçüncü Sektör Sosyal Ekonomi, 56(1), 304-328. doi: 10.15659/3.sektor-sosyal-ekonomi.21.02.1548
  • Yöndemli, S. Ö. (2022). Türkiye'de çevre muhasebesi konusunda yayınlanmış akademik çalışmaların bibliyometrik analizi. 1. Kafkas University. Faculty of Economics and Administrative Sciences. Journal, 13(26), 743-767. doi: 10.36543/kauiibfd.2022.031
  • Yücel, T. S. (2016). Sürdürülebilirlik ve kurumsal sürdürülebilirlik kavramının incelenmesi ve muhasebe ile ilişkisi: Teorik bir araştırma. Kesit Akademi Dergisi, (5), 158-181.

Bibliometric Analysis of Sustainability Accounting and Reporting

Year 2023, Volume: 16 Issue: 1, 1 - 15, 18.02.2023
https://doi.org/10.29067/muvu.1192389

Abstract

The execution of accounting activities in accordance with the understanding of social responsibility is directly related to the management of businesses based on the principles of sustainability, transparency and, accountability. In this context, notions of sustainable accounting and reporting emerge, which pertain to the public disclosure of accounting operations in transparency and accountability. This research investigated scientific studies on sustainability accounting and reporting by using bibliometric indices. In this regard, the scanned Scopus database articles were categorized with regarding to the topic headings and their contents defined in accordance with the relevant literature. The literature search yielded a total of 817 papers. After filtering, 378 articles were deemed suitable for the analysis. According to the analysis results, the most productive year for the publication of research papers on sustainable accounting was the year 2020, with 47 publications. Based upon the research findings, it can be asserted that the United Kingdom has the most publications, and the most effective journal is the "Accounting, Auditing and Accountability Journal". Finally, keyword analysis shows that "sustainable development", "environmental management" and "environmental impact" are the most frequent keywords.

References

  • Altınbay, A., and Durak, H. (2022). Çevre muhasebesi, yeşil muhasebe ve karbon muhasebesi kavramları hakkında yazılan makalelerin bibliyometrik analizi. International Journal of Applied Economic and Finance Studies, 7(1), 140-155.
  • Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend?. Accounting, Auditing & Accountability Journal.
  • Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, organizations and society, 32(7-8), 639-647.
  • Çıtak, L., & Ersoy, E. (2016). Firmaların BIST sürdürülebilirlik endeksine alınmasına yatırımcı tepkisi: olay çalışması ve ortalama testleri ile bir analiz. Uluslararası Alanya İşletme Fakültesi Dergisi, 8(1), 43-57.
  • De Villiers, C., & Van Staden, C. J. (2006). Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, organizations and society, 31(8), 763-781.
  • Demircioğlu, E. N., & Ever, D. (2019). Sürdürülebilirlik muhasebesinin teorik açıdan incelenmesi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 28(3), 59-72.
  • Flower, J. (2015). The international integrated reporting council: a story of failure. Critical Perspectives on Accounting, 27, 1-17.
  • Gale, R. J., and Stokoe, P. K. (2001). Environmental cost accounting and business strategy. Springer.
  • Gök, A. G., and Çarıkçı, O. (2022). Çevre muhasebesi konulu çalışmaların bibliyometrik analizi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 27(3), 369-391.
  • Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation?. Accounting, Auditing & Accountability Journal.
  • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, organizations and society, 35(1), 47-62.
  • He, Q. (1991). Knowledge discovery through Co-word analysis. Library Trends, 48(1), 133–159.
  • Hernádi, B. H. (2012). Green accounting for corporate sustainability.Theory, Methodology, Practice, 8(2), 23.
  • Karcıoğlu, R., & Öztürk, S. (2021). Sürdürülebilirlik muhasebesi ve raporlaması. Ankara: Gazi Kitabevi.
  • Kaya, U. (2006). İşletme-Doğal Çevre İlişkilerinin Mali Tablolar Aracılığıyla Raporlanması ve Denetimi. Sermaye Piyasası Kurulu.
  • Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business strategy and the environment, 19(3), 182-198.
  • Lamberton, G. (2005, March). Sustainability accounting—a brief history and conceptual framework. In Accounting forum (Vol. 29, No. 1, pp. 7-26). No longer published by Elsevier.
  • Lievrouw, L. A. (1989). The invisible college reconsidered: Bibliometrics and the development of scientific communication theory. Communication research, 16(5), 615-628.
  • Lungu, C. I., Caraiani, C., Dascalu, C., & Guse, R. G. (2011). Exploratory study on social and environmental reporting of European companies in crises period. Accounting and Management Information Systems, 10(4). 459– 478.
  • Lynes, J. K., and Andrachuk, M. (2008). Motivations for corporate social and environmental responsibility: A case study of Scandinavian Airlines. Journal of International management, 14(4), 377-390. doi: 10.1016/j.intman.2007.09.004
  • Moneva, J. M., Archel, P., & Correa, C. (2006, June). GRI and the camouflaging of corporate unsustainability. In Accounting forum (Vol. 30, No. 2, pp. 121-137). No longer published by Elsevier.
  • Öktem, B. (2018). Sürdürülebilirlik Raporlaması. Türkmen Kitabevi.
  • O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31-52.
  • Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems. Business strategy and the environment, 15(5), 296-308.
  • Tuna, Ö., & Besler, S. (2015). Kurumsal sürdürülebilirilik anlayışı ve uygulamaları: örnek olay çalışması. Journal of Faculty of Political Science, (52), 173-199.
  • Ulusan, H. (2009). Çevresel Raporlama Rehberleri ve İşletme Çevresel Raporlarında Açıklanması Gereken Bilgiler. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14(2), 181-206.
  • Van Eck, N. J., & Waltman, L. (2017). Citation-based clustering of publications using CitNetExplorer and VOSviewer. Scientometrics, 111(2), 1053–1070.
  • Vogel, R., & Güttel, W. H. (2013). The dynamic capability view in strategic management: A bibliometric review. International Journal of Management Reviews, 15(4), 426–446.
  • Yalçin, A., and Sarigül, S. S. (2021). Yeşil pazarlama ve yeşil muhasebe konularının görsel haritalama tekniğine göre bibliyometrik analizi. Üçüncü Sektör Sosyal Ekonomi, 56(1), 304-328. doi: 10.15659/3.sektor-sosyal-ekonomi.21.02.1548
  • Yöndemli, S. Ö. (2022). Türkiye'de çevre muhasebesi konusunda yayınlanmış akademik çalışmaların bibliyometrik analizi. 1. Kafkas University. Faculty of Economics and Administrative Sciences. Journal, 13(26), 743-767. doi: 10.36543/kauiibfd.2022.031
  • Yücel, T. S. (2016). Sürdürülebilirlik ve kurumsal sürdürülebilirlik kavramının incelenmesi ve muhasebe ile ilişkisi: Teorik bir araştırma. Kesit Akademi Dergisi, (5), 158-181.
There are 31 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Issue
Authors

Meltem Altın 0000-0001-6673-3627

Recep Yılmaz 0000-0002-0306-2958

Early Pub Date February 18, 2023
Publication Date February 18, 2023
Submission Date October 22, 2022
Acceptance Date January 29, 2023
Published in Issue Year 2023 Volume: 16 Issue: 1

Cite

APA Altın, M., & Yılmaz, R. (2023). Bibliometric Analysis of Sustainability Accounting and Reporting. Journal of Accounting and Taxation Studies, 16(1), 1-15. https://doi.org/10.29067/muvu.1192389

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