Green Accounting Research Trends Using Bibliometric Analysis

Abstract

This study analyzes trends in the development of green accounting literature using a bibliometrics approach with data from Google Scholar 2020–2025. The results of the analysis against 998 articles show significant improvement in the study of green accounting, with a total of 7,423 citations and an average of 7.44 citations per article. Network visualization uncovers five main thematic clusters: (1) practice green accounting and sustainable development, (2) integration with CSR, (3) material flow cost accounting, (4) aspects management, and (5) role of good corporate governance. Research trends shift from draft base like cost environment going to complex issues like transparency and sustainable governance. Several gap studies identified, including the impact of long term green accounting on performance companies and comparative cross sector studies. Implications in practice covers recommendations for regulators to strengthen standard reporting environment, for companies to adopt green accounting practices, and for researchers to develop interdisciplinary studies. Findings This became the foundation for developing green accounting policies and practices which are more effective in the future.