Mapping The Evolution Of Green Accounting Research: A Comprehensive Bibliometric Analysis

Authors

  • Rahel Ananda Sitorus Universitas Sebelas Maret
  • Wahyu Widarjo Universitas Sebelas Maret

Keywords:

Green Accounting, Sustainability, Bibliometric Analysis

Abstract

This study aims to provide a comprehensive bibliometric analysis of green accounting literature in Indonesia between 2015 and 2025. Green accounting is an emerging approach that integrates environmental concerns into financial reporting to support sustainability. The study addresses the growing urgency of environmental degradation and the increasing demand for environmentally responsible corporate practices. Using a bibliometric method, data were collected from the Scopus database and analyzed using VOSviewer software. The analysis included publication trends, co-authorship networks, keyword co-occurrence, research variables, and theoretical frameworks. The findings reveal a significant growth in green accounting publications since 2020, driven by ESG awareness and sustainability reporting demands. Stakeholder and legitimacy theories were the most dominant, with profitability and firm value as frequently studied variables. Keyword mapping indicates a research emphasis on sustainability, CSR, and environmental performance. However, author collaboration remains fragmented. The study concludes that green accounting research in Indonesia is evolving toward broader sustainability dimensions, although financial impact remains a key focus. These findings offer strategic insights for academics, practitioners, and policymakers to enhance research collaboration, policy integration, and the practical implementation of green accounting to achieve sustainable development goals.

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Published

2026-06-17

How to Cite

Sitorus, R. A., & Widarjo, W. . (2026). Mapping The Evolution Of Green Accounting Research: A Comprehensive Bibliometric Analysis. DAS CONFERENCE INTERNATIONAL SERIES, 4, 253–265. Retrieved from https://journal.das-institute.com/index.php/proceeding/article/view/1430

Issue

Vol. 4 (2026): Proceeding International Conference on Global Economic Dynamics

Section

Articles Proceeding

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Copyright (c) 2026 Rahel Ananda Sitorus, Wahyu Widarjo

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