Abstract
Green accounting is a methodology that factors in environmental and social costs and benefits when evaluating economic activities and their impact on sustainability. Green accounting typically includes elements such as valuing natural resources, quantifying environmental impacts, assessing the social and economic implications of sustainability, and incorporating these factors into financial and policy decision-making processes. Research areas in green accounting encompass topics like environmental valuation methods, sustainable reporting and disclosure, the integration of environmental and social factors into financial accounting, the development of green economic indicators, and the evaluation of the effectiveness of environmental policies and regulations in promoting sustainability. However, there is little insights on the studies that has been conducted in green accounting domain. This study examines the domain of green accounting research by analyzing all publications indexed by Scopus. The research highlights the ongoing interest in this subject, starting in 1992 and showing no clear convergence patterns, indicating its continuous development and expansion. Sweden is involved in this research from an early stage and is actively participating. The “article” category dominating other types of publications, with a total of 69 publications. English is the primary language for the publications (96.43%), while Chinese represents only 3.57%. The article titled “Green Accounting: Cosmetic Irrelevance or Radical Agenda for Change?” by Owen D., Grey R., and Bebbington J., published in 1997, has gained significant recognition with 37 citations, indicating its influence in the field. Moreover, “green accounting” is frequently linked to the terms “sustainability” “environmental accounting” and “green accounting” which together reflect the key ideas of this developing field of research.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
References
Dubey, A.: Green accounting practices in global development. In: International Scientific Conference on Business Management and Social Sciences, p. 57 (2022)
Kornieieva, Y.: Non-financial reporting challenges in monitoring SDGs achievement: investment aspects for transition economy (2020)
Maama, H., Appiah, K.O.: Green accounting practices: lesson from an emerging economy. Qualit. Res. Financ. Mark. 11(4), 456–478 (2019)
Nasir, N.A.M., Zainuddin, S.A., Said, N.M.: Accounting practices’ intention among student entrepreneurs. In: Mansour, N., Bujosa Vadell, L.M. (eds.) Finance, Accounting and Law in the Digital Age. Contributions to Management Science. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-27296-7_39
Md Nasir, N.A., et al.: Improving financial management literacy among undergraduate students in East Coast Malaysia. In: Alareeni, B., Hamdan, A. (eds.) Innovation of Businesses, and Digitalization during Covid-19 Pandemic. ICBT 2021. Lecture Notes in Networks and Systems, vol. 488. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-08090-6_63
Shah, D., Bhatt, V.: Examine the mediating role of environmental concern and perceived benefit on adoption of Green Accounting with the Emerging Economy Perspective. Int. J. Spec. Educ. 37(3), 5243–5259 (2022)
Zainuddin, S.A., et al.: The study on technology acceptance in baby and mother product business operation. In: Hamdan, A., Harraf, A., Buallay, A., Arora, P., Alsabatin, H. (eds.) From Industry 4.0 to Industry 5.0. Studies in Systems, Decision and Control, vol. 470. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-28314-7_45
Zainuddin, S.A., et al.: The study of digital learning experience in cargo business. In: Hamdan, A., Harraf, A., Buallay, A., Arora, P., Alsabatin, H. (eds.) From Industry 4.0 to Industry 5.0. Studies in Systems, Decision and Control, vol. 470. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-28314-7_59
Said, N.M., et al.: Factors influencing customers’ perception of online zakat payment among Muslim employees in Kelantan. In: Mansour, N., Bujosa Vadell, L.M. (eds.) Finance, Accounting and Law in the Digital Age. Contributions to Management Science. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-27296-7_43
Diansyah, R., Nawi, N.C., Zainuddin, S.A.b.: The factors influencing e-learning adoption behavior: a conceptual paper. In: Mansour, N., Bujosa Vadell, L.M. (eds.) Finance, Accounting and Law in the Digital Age. Contributions to Management Science. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-27296-7_45
Abdullah, B.S., Nawi, N.C., Zainuddin, S.A., Hassan, A.A., Ibrahim, W.S.A.A.W., Mohamed, A.F., Zin, M.Z.M.: Customer satisfaction and sustainable purchasing behaviour via QR code with the mediating role of perceived flow among Malaysian shoppers. FIIB Bus. Rev. 23197145231176951 (2023)
Zainuddin, S.A., et al.: An application of actor network theory (ANT) in business-to-business procurement platform. In: Mansour, N., Bujosa Vadell, L.M. (eds.) Finance, Accounting and Law in the Digital Age. Contributions to Management Science. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-27296-7_64
Miin, G.H., et al.: Examining the affect of impulse purchase behavior in live streaming e-commerce among generation Z. In: Mansour, N., Bujosa Vadell, L.M. (eds.) Finance, Accounting and Law in the Digital Age. Contributions to Management Science. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-27296-7_19
Arribe, E., Nawi, N.C., Zainuddin, S.A.: Human competency effect on the usage of government school information system “DAPODIK” in Pekanbaru City: a conceptual paper. In: Mansour, N., Bujosa Vadell, L.M. (eds.) Finance, Accounting and Law in the Digital Age. Contributions to Management Science. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-27296-7_36
Zainuddin, S.A., et al.: The effect of digitalization of cooperative on better transparency and competitive advantage. In: Alareeni, B., Hamdan, A. (eds.) Impact of Artificial Intelligence, and the Fourth Industrial Revolution on Business Success. ICBT 2021. Lecture Notes in Networks and Systems, vol. 485. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-08093-7_8
Said, N.M., et al.: The factor drive consumer perceptions towards Banking 4.0. In: Alareeni, B., Hamdan, A. (eds.) Financial Technology (FinTech), Entrepreneurship, and Business Development. ICBT 2021. Lecture Notes in Networks and Systems, vol. 486. Springer, Cham (2022). https://doi.org/10.1007/978-3-031-08087-6_5
Zainuddin, S.A., et al.: Examining Future Ready Accounting Course (FRAC) experiences for non-accounting students: an education in Society 5.0 using augmented reality and IoT. In: Gerber, A., Hinkelmann, K. (eds.) Society 5.0. Society 5.0 2021. Communications in Computer and Information Science, vol. 1477. Springer, Cham (2021). https://doi.org/10.1007/978-3-030-86761-4_15
Hashim, N.A.A.N., Aziz, R.C., FahmieRamlee, S.I., Zainuddin, S.A., Zain, E.N.M., Awang, Z., Mohamad, S.R., MuhamedYusoff, A.: E-learning technology effectiveness in teaching and learning: analyzing the reliability and validity of instruments. In: IOP Conference Series: Materials Science and Engineering, vol. 993, no. 1, p. 012096. IOP Publishing (2020)
Mohamad Anuar, N.I., Nik Mahdi, N.M., Nik Hashim, N.A.A., Mohamad, S.R., Zainuddin, S.A., Azmi, N.F., Zulkiffli, W.F.W.: The barriers towards the adoption of e-wallet payment system. Int. J. Eng. Res. Technol. (2020)
Aziz, R.C., Hashim, N.A.A.N., Omar, R.N.R., Yusoff, A.M., Muhammad, N.H., Simpong, D.B., Zainuddin, S.A., Adbullah, T., Safri, F.H.M.: Teaching and learning in higher education: E-learning as a tool. Int. J. Innov. Technol. Expl. Eng. (IJITEE) 9(1), 458–463 (2019)
Abdullah, T., et al.: Delivering future-ready financial management course for non-finance students using Internet of Things (IoT). In: Alareeni, B., Hamdan, A. (eds.) Impact of Artificial Intelligence, and the Fourth Industrial Revolution on Business Success. ICBT 2021. Lecture Notes in Networks and Systems, vol. 485. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-08093-7_5
Ramayani, C. et al.: Application of technology acceptance model (TAM) in the adoption of accounting information system (AIS) among Indonesia private Universities. In: Mansour, N., Bujosa Vadell, L.M. (eds) Finance, accounting and law in the digital age. Contributions to Management Science. Springer, Cham (2023). https://doi.org/10.1007/978-3-031-27296-7_38
Zhu, Y., Zhang, H., Siddik, A.B., Zheng, Y., Sobhani, F.A.: Understanding corporate green competitive advantage through green technology adoption and green dynamic capabilities: does green product innovation matter? Systems 11(9), 461 (2023)
Gonzalez, C.C., Peña-Vinces, J.: A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environ. Dev. Sustain. 25(9), 9517–9541 (2023)
Endiana, I.D.M., Dicriyani, N.L.G.M., Adiyadnya, M. S. P., Putra, I.P.M.J.S.: The effect of green accounting on corporate sustainability and financial performance. J. Asian Finance Econ. Bus. (JAFEB) 7(12), 731–738 (2020)
Rojas-Sánchez, M.A., Palos-Sánchez, P.R., Folgado-Fernández, J.A.: Systematic literature review and bibliometric analysis on virtual reality and education. Educ. Inf. Technol. 28(1), 155–192 (2023)
Acknowledgements
Authors would like to thank the Universiti Malaysia Kelantan Prototype Research Grant (UMK-PRO): R/PRO/A0100/00185A/005/2022/01131 and European University of Cyprus (EUC) for various types of support and encouragement that consist of monetary and non-monetary aspects to the successful publication of this research findings and manuscript.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2024 The Author(s), under exclusive license to Springer Nature Switzerland AG
About this chapter
Cite this chapter
Azwin Md Nasir, N., Afiqah Zainuddin, S., Che Nawi, N., Asrul Hery Ibrahim, M., Hasan, H. (2024). Critical Insights into Green Accounting Research: A Bibliometric Review. In: El Khoury, R. (eds) Technology-Driven Business Innovation: Unleashing the Digital Advantage. Studies in Systems, Decision and Control, vol 540. Springer, Cham. https://doi.org/10.1007/978-3-031-62656-2_54
Download citation
DOI: https://doi.org/10.1007/978-3-031-62656-2_54
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-031-62655-5
Online ISBN: 978-3-031-62656-2
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)