Standards Without Action? A Bibliometric Review Of The Political Trucks In Global Green Accounting
Keywords:
Accounting Standards, Bibliometric, Green AccountingAbstract
In response to growing global concerns over environmental degradation and climate change, green accounting has emerged as a crucial approach to incorporate environmental considerations into financial reporting. However, the integration of sustainability principles into accounting standards remains fragmented and often influenced by political and economic factors. This study aims to explore the development and influence of green accounting within the context of global standard-setting through a bibliometric analysis. Using data sourced from Scopus and Dimensions databases, this research maps publication trends, identifies key authors, journals, countries, and thematic clusters related to green accounting and accounting standardization. The findings reveal a significant increase in scholarly attention over the past two decades, with a strong emphasis on environmental disclosure, sustainability reporting, and the role of regulatory frameworks. Additionally, the analysis highlights the complex interplay between environmental priorities and standard-setting institutions such as IASB and FASB. This study contributes to the academic discourse by providing a comprehensive overview of how green accounting is being discussed, challenged, and supported within the literature on accounting standards. The results underscore the urgent need for harmonized, transparent, and enforceable sustainability-related financial reporting standards to address global environmental concerns effectively.
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