Menjelajahi Perencanaan Lingkungan, Pembangunan Berkelanjutan, dan Tanggung Jawab Sosial Perusahaan (Penelitian Akuntansi Hijau)

Muhammad Sholahuddin, Sugiarti Sugiarti, Roostina Nugrahani Putri, Chania Aulia, Erma Setiawati

Abstract


The abstract provides an overview of a study that focuses on mapping trends in international scientific publications related to Green Accounting Policy. The study utilizes bibliometric analysis and the Scopus database to analyze articles on the adoption of green accounting, including the direction of writing, most cited papers, journal rankings, and countries of publication. The study encompasses a population of 262 articles from the Scopus database, covering the period from 2014 to 2023. After applying keyword criteria, 121 articles were selected as a sample. Data processing was conducted using Microsoft Excel, and the data was stored in RIS format for analysis utilizing VOSviewer software. The trend analysis reveals that the publication of articles on Green Accounting has shown instability since 2016 but has consistently increased from 2019 onwards. Through mapping analysis using VOSviewer, three themes related to Green Accounting, namely "Environmental Planning," "Sustainable Development," and "Corporate Social Responsibility," were identified. These themes are currently being researched and offer opportunities for further investigation. In summary, this research employs bibliometric analysis to examine trends in Green Accounting publications, provide insights into research directions, and identify potential areas for future studies.

 


Keywords


: Green Accounting, Bibliometric Analysis, Environmental Planning, Sustainable Development, Corporate Social Responsibility.

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References


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DOI: https://doi.org/10.36600/rma.v14i2.343

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