Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)

Tevfik Eren; Ali Kurnaz; Semih Büyükipekci

doi:10.52642/susbed.1776843

TR EN

Web Of Science (WOS) Veri Tabanına Göre Yeşil Muhasebe Alanında Yapılan Çalışmaların Bibliyometrik Analizi (1992-2024)

Abstract

Bu çalışma yeşil muhasebe alanında yapılmış olan çalışmaların bibliyometrik analizi amacı ile yapılmıştır. Bu kapsamda Web of Science (WOS) veri tabanında taranan yayınlar 30.03.2024 tarihi itibari ile WoS veri tabanının arama kısmına “green accounting” anahtar kelimesi yazılmış ve bütün WoSCore Collection kriterleri seçilerek arama yapılmıştır. Arama sonucunda 1992 yılı öncesi yeşil muhasebe alanına ilişkin bir çalışmaya rastlanılmamış, 1992-2024 yılları arasında 250 adet çalışmaya ulaşılmıştır. En fazla yayının 2013 yılında yapıldığı görülmektedir. İncelenen çalışmaların 118 çalışma ile en fazla ekonomi alanında yer aldığı, yayın bazında değerlendirildiğinde ise ABD’nin 61 çalışma ile alana en fazla katkı sağlayan ülke olduğu belirlenmiştir. Yeşil muhasebe alanına en fazla katkı sağlayan kurumun The World Bank olduğu, en fazla atıf alan yazarların Nicholas Z. Muller, Robert Mendelsohn olduğu tespit edilmiştir. Son olarak çalışmada, ortak yazar, ortak kurum ağları, ortak ülke ağları, anahtar kelime, metinlerin bibliyografik eşleşme ve yazarların ortak atıf analizleri yapılarak haritalamalar yapılmış, tartışma ve sonuç ortaya konulmuştur.

Keywords

Yeşil Muhasebe, Bibliyometrik Analiz, Tematik Kümeler

Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)

Abstract

This study was conducted to perform a bibliometric analysis of research in the field of green accounting. In this context, publications indexed in the Web of Science (WoS) database were examined. As of March 30, 2024, a search was conducted in the WoS database using the keyword “green accounting”, with all WoS Core Collection criteria selected. The search results revealed no studies related to green accounting prior to 1992, while 250 studies were identified between 1992 and 2024. The highest number of publications was recorded in 2013. Among the analyzed studies, economics was found to be the most prominent research field, encompassing 118 publications. In terms of country-based contributions, the United States led the field with 61 studies. The World Bank was identified as the institution contributing the most to green accounting research. Additionally, Nicholas Z. Muller and Robert Mendelsohn were determined to be the most highly cited authors in the field. Furthermore, the study conducted co-authorship, institutional collaboration, and country collaboration network analyses, along with keyword mapping, bibliographic coupling of texts, and co-citation analysis of authors. Based on these analyses, visual mappings were created, and the discussion and conclusions were presented.

Keywords

Green Accounting, Bibliometric Analysis, Thematic Clusters

References

Açık Taşar, S. (2023). A Bibliometric Analysis Related To Green Accounting. R&S: Research Studies Anatolia Journal, 6(4), 636–651.
Altınbay, A., & Durak, H. (2022). Bibliometric Analysis of Sustainability Accounting and Reporting. International Journal Of Applied Economic And Finance Studies, 7(1), 140–155.
Bezirci, M., Özpeynirci, R., & Duman, H. (2011). Sosyal Sorumluluk Kavramı Bağlamında Yeşil Muhasebe Eğitimi: Bir Alan Araştırması. Muhasebe Bilim Dünyası Dergisi, (3), 61–89.
Çetin, A. A., & Doğan, S. (2023). Yeşil Muhasebeye Yönelik Kavramsal Bir Araştırma. Muhasebe Bilim Dünyası Dergisi, 25(Modavıca Özel Sayısı), 153-179.
Çankaya Kurnaz, S. (2024). E-Devlet Gelişmişlik Endeksi ile İlgili Yayınların Görsel Haritalandırılması ve Bibliyometrik Analizi. Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(4), 184–212. https://doi.org/10.53443/anadoluibfd.1479910
Çankaya Kurnaz, S. & Afşar, Ö.A. (2025). The Phenomenon of E-Participation: Bibliometric Analysis of Studies Published in the Web of Science Database, Politik Ekonomik Kuram, cilt 9, sayı 2.
Çil Koçyiğit, S., & Tarsuslu, S. (2020). University Students’ Perceptions and Awareness on Green Accounting: A Case of University. Journal of Selçuk University Social Sciences Vocational School, 23(1), 326–340.
Çil Koçyiğit, S., Arslan Çilhoroz, İ., Çelik, G., & Örs Günenç, E. (2023). Bibliometric Mapping Of Studies On Green Accounting In Health. Journal Of Mehmet Akif Ersoy University Economics And Administrative Sciences Faculty, 10(2), 1627–1645. https://doi.org/10.30798/makuiibf.1282690
Dilber, N., (2020). Çevre Muhasebesinin Gelişmekte Olan Ülkelerde Uygulanabilirliği Üzerine Bir Araştırma. Yüksek Lisans Tezi, İstanbul Kültür Üniversitesi Lisansüstü Eğitim Enstitüsü, İşletme Anabilim Dalı. İstanbul.
Dwianika, A., Purwanto, E., Suyoto, Y. T., & Pitaloka, E. (2024). Bibliometrics Analysis Of Green Accounting Research. International Journal Of Energy Economics And Policy, 14(1), 349–358. https://doi.org/10.32479/ijeep.15055

Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How To Conduct A Bibliometric Analysis: An Overview and Guidelines. Journal Of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Dwianika, A., Purwanto, E., Suyoto, Y. T., & Pitaloka, E. (2024). Bibliometrics Analysis Of Green Accounting Research. International Journal of Energy Economics and Policy, 14(1), 349–358. https://doi.org/10.32479/ijeep.15055
European Commission. (2022). Corporate Sustainability Reporting Directive (CSRD). Retrieved from https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
Fleischman, R. K., & Schuele, K. (2006). Green accounting: A primer. Journal of Accounting Education, 24(1), 35-66. https://doi.org/10.1016/j.jaccedu.2006.04.001.
Global Reporting Initiative (GRI). (2021). GRI Standards: Sustainability Reporting Standards. Retrieved from https://www.globalreporting.org/standards/
Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu. (2023). Kamusal Destekler ve Sürdürülebilirlik Raporlamasına Yönelik Düzenlemeler. Retrieved from https://kgk.gov.tr/
Karcıoğlu, R., & Tosunoğlu, B. (2022). Bibliometric Analysis of Green Accounting Research with Science Mapping Techniques. The World of Accounting Science, 24(MODAVICA Special issue), 57–70. https://doi.org/10.31460/mbdd.1055706
Kurnaz, S. Ç., & Kurnaz, A. (2022). Major challenges for eu tourism policy. Acta Universitatis Danubius. Relationes Internationales, 15(1).
Moorthy, K., & Yacob, P. (2013). Green Accounting: Cost Measures. Open Journal Of Accounting, 2(1), 4–7. https://doi.org/10.4236/ojacct.2013.21002
Nofita, R., Siskawati, E., Andriani, W., & Ansar, M. (2024). Green Accounting and Organization Performance: Science Mapping of Present and Future Trends. JASF: Journal of Accounting and Strategic Finance, 7(1), 62-81. https://doi.org/10.33005/jasf.v7i1.475.
Qiu, X., Kong, H., Wang, K., Zhang, N., Park, S., & Bu, N. (2023). Past, Present, And Future Of Tourism And Climate Change Research: Bibliometric Analysis Based On VOSviewer And SciMAT. Asia Pacific Journal Of Tourism Research, 28(1), 36–55. https://doi.org/10.1080/10941665.2023.2187702
Rizka, H. N., Hastina, H., & Pramono, S. E. (2024). A Bibliometric Analysis Of Green Accounting Research. JAS (Jurnal Akuntansi Syariah), 8(1), 37–53. https://doi.org/10.46367/jas.v8i1.1737
Rounaghi, M. M. (2019). Economic Analysis Of Using Green Accounting And Environmental Accounting To Identify Environmental Costs And Sustainability Indicators. International Journal Of Ethics And Systems, 53(4), 504–512. http://dx.doi.org/10.1108/IJOES-03-2019-0056
Small, H. (1973). Co‐Citation In The Scientific Literature: A New Measure Of The Relationship Between Two Documents. Journal Of The American Society For Information Science, 24(4), 265–269.
Süklüm, N. (2020). A Conceptual Overview of Corporate Social Responsibility, Green Accounting and Green Auditing. Bilecik Şeyh Edebali University Journal of Social Science, TBMM 100th Anniversary Special Issue, 151–163. https://doi.org/10.33905/bseusbed.752576
Tu, J. C., & Huang, H. S. (2015). Analysis On The Relationship Between Green Accounting And Green Design For Enterprises. Sustainability, 7(5), 6264-6277. https://doi.org/10.3390/su7056264.
Wider, P., Bellmann, T., & Richter, K. (2023a). The Integration Of Blockchain Technology In Sustainable Accounting Practices. Sustainability Accounting Review, 15(1), 45–60. https://doi.org/10.1016/j.susacc.2023.100762
Wider, W., Gao, Y., Chan, C. K., Lin, J., Li, J., Tanucan, J. C. M., & Fauzi, M. A. (2023). Unveiling Trends In Digital Tourism Research: A Bibliometric Analysis Of Co-Citation And Co-Word Analysis. Environmental And Sustainability Indicators, 20, 100308. https://doi.org/10.1016/j.indic.2023.100308
Yalçın, A., & Sümerli Sarıgül, S. (2021). Bibliometric Analysis of Green Marketing and Green Accounting Topics According to Visual Mapping Technique. Third Sector Social Economy Journal, 56(1), 304–328.
Yang, M., Cho, T. Y., Liu, X., & Dai, Y. (2023). Research Status And Development Direction Of Child-Friendly Cities: A Bibliometric Analysis Based On VOSviewer And SciMAT. Journal Of Asian Architecture And Building Engineering, 22(1), 1–10. https://doi.org/10.1080/13467581.2023.2292082
Yelgen, E. (2022). Yeşil Muhasebe ve Uygulama Örnekleri Üzerine Bir Çalışma. Yönetim Bilimleri Dergisi, 20(1), 100–126. https://doi.org/10.35408/comuybd.1150938
Yılmaz, Z., & Şahin, Z. (2017). MuPerceptions and Awareness of Students Taking Hasebe Course on Green Accounting. Balkan and Near East Journal of Social Sciences, (03) 01, 110–122.

Details

Primary Language

English

Subjects

Accounting, Auditing and Accountability (Other)

Journal Section

Research Article

Authors

Tevfik Eren
0000-0002-6674-602X
Türkiye

Ali Kurnaz
0000-0002-0380-2493
Türkiye

Semih Büyükipekci ^*
0000-0002-5617-4021
Türkiye

Publication Date

December 30, 2025

Submission Date

September 2, 2025

Acceptance Date

November 19, 2025

Published in Issue

Year 2025 Number: 58

DOI

https://doi.org/10.52642/susbed.1776843

IZ

https://izlik.org/JA82TA43FE

APA

Eren, T., Kurnaz, A., & Büyükipekci, S. (2025). Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024). Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 58, 225-241. https://doi.org/10.52642/susbed.1776843

AMA

1.Eren T, Kurnaz A, Büyükipekci S. Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024). SUSBED. 2025;(58):225-241. doi:10.52642/susbed.1776843

Chicago

Eren, Tevfik, Ali Kurnaz, and Semih Büyükipekci. 2025. “Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)”. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, nos. 58: 225-41. https://doi.org/10.52642/susbed.1776843.

EndNote

Eren T, Kurnaz A, Büyükipekci S (December 1, 2025) Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024). Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 58 225–241.

IEEE

[1]T. Eren, A. Kurnaz, and S. Büyükipekci, “Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)”, SUSBED, no. 58, pp. 225–241, Dec. 2025, doi: 10.52642/susbed.1776843.

ISNAD

Eren, Tevfik - Kurnaz, Ali - Büyükipekci, Semih. “Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)”. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 58 (December 1, 2025): 225-241. https://doi.org/10.52642/susbed.1776843.

JAMA

1.Eren T, Kurnaz A, Büyükipekci S. Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024). SUSBED. 2025;:225–241.

MLA

Eren, Tevfik, et al. “Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)”. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 58, Dec. 2025, pp. 225-41, doi:10.52642/susbed.1776843.

Vancouver

1.Tevfik Eren, Ali Kurnaz, Semih Büyükipekci. Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024). SUSBED. 2025 Dec. 1;(58):225-41. doi:10.52642/susbed.1776843

24108 28027

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

Web Of Science (WOS) Veri Tabanına Göre Yeşil Muhasebe Alanında Yapılan Çalışmaların Bibliyometrik Analizi (1992-2024)

Abstract

Keywords

Bibliometric Analysis of Studies in the Field of Green Accounting Based on the Web of Science (WOS) Database (1992–2024)

Abstract

Keywords

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

Cite