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September 3, 2025
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This study analyzed 925 Scopus-indexed documents from 2000–2024 using RStudio Bibliometrix to map trends, collaborations, and the evolution of green accounting research themes. Results show an 11.59% annual growth in publications, with Schaltegger and Gray as lead authors, and a shift in key topics from carbon accounting to biodiversity and accountability. Findings highlight a collaboration gap between developed and developing countries, and the dominance of institutions from the Global North, while engagement in developing countries remains low. This research contributes to scholarship by mapping international collaborations, understanding critical themes, and providing a roadmap for globally inclusive research. Practical implications include recommendations for cross-border collaboration and the development of integrated carbon reporting standards to drive business transitions toward sustainability. This study is limited by its data collection solely from English-language Scopus documents and its quantitative bibliometric approach. Consequently, qualitative aspects and other sources of basic data remain unexplored. Future research is recommended to incorporate content analysis and expand the data coverage for more comprehensive results.

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Hak Cipta (c) 2025 Anisa Rahman, Abdul Rohman

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Artikel ini berlisensi Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:

Hak cipta pada setiap artikel adalah milik penulis.

  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
  2. Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif  dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal  Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
Cara Mengutip
Rahman, A., & Rohman, A. (2025). GLOBAL TRENDS AND THEMATIC DYNAMICS IN GREEN ACCOUNTING RESEARCH (2000–2024): A BIBLIOMETRIC ANALYSIS OF SCOPUS PUBLICATIONS. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 6(3), 731–745. https://doi.org/10.31258/current.6.3.731-745
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Referensi

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