Landscape of Sustainability Accounting: Past, Present, And Future Using Bibliometric Analysis 2009-2024

Abstract

The objective of this study is to explore significant developments, trends, and opportunities in the field of sustainability accounting through a comprehensive bibliometric analysis. Utilizing data from the Scopus database, this research examines 70 peer-reviewed articles published in English between 2009 and 2024. The analysis identifies influential publications, key authors, major thematic areas, and countries that have successfully implemented sustainability accounting practices and policies. Methodologically, the study employs network mapping to highlight scholarly collaborations and uncover relationships among the identified themes. The findings of this study not only shed light on current research trends but also identify critical gaps in the extant literature, thereby offering a solid foundation for future studies. Moreover, the results are expected to contribute to the refinement of business policies and practices, particularly in addressing environmental and social challenges in Indonesia. This research enhances understanding of sustainability accounting, supporting its integration into strategic decision-making and promoting sustainable business practices across diverse industries and regions.