Work

The intellectual structure of sustainability accounting in the corporate environment: A literature review

Year: 2023

Type: article

Abstract: The paper focuses on a current study on sustainable accounting as well as potential future research issues.679 publications dealing with sustainable accounting produced between 2003 and 2022 were assessed using a bibliometric and visualization tool for the Web of Science cor collection database and viewerbased literature.The study looks at cluster analysis, all-keyword co-occurrence analysis, and bibliographic coupling mapping.This study allows us to suggest future research directions that may be beneficial in reflecting on the major influence that technology will have on the expansion of sustainable accounting in a business.The survey identified four major research trends in accounting for sustainability: reporting and disclosure, sustainability as part of management control systems, accounting and environmental management, stakeholder involvement and accountability, sustainability and business social responsibility.Education and

Source: Cogent Business & Management

DOI: 10.1080/23311975.2023.2211370

Authors: Ahmad Kalbouneh, Khaled Aburisheh, Loona Shaheen, Qasem Aldabbas

Institution: Al-Balqa Applied University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: gold

Estimated APC paid: $1,165