Muhasebe Literatüründe Yeşil Muhasebe ve Yeşil Denetim Çalışmalarının Bibliometrik Analizi

Öz

Bu çalışmada, yeşil perspektifinden muhasebe ve denetim konuları ele alınmıştır. Yeşil muhasebe ve yeşil denetim konularında yapılan çalışmalar bibliometrik analiz ile araştırılmıştır. Bu alanda yapılan çalışmaların yıl, endeks türü, yazar, ülke, ortak yazar, atıf, ortak atıf ve anahtar kelime dağılımları incelenmiştir. Analiz sonucunda en fazla 2023 yılında bu konularda makale yayınlandığı tespit edilmiştir. Makalelerin çoğunluğu SSCI endeksinde taranmaktadır. Schalteger Stefan bu konularda en fazla makalesi bulunan yazardır. Amerika ise en fazla makale bulunan ülkedir. Scarpellini Sabina ortak yazarlı çalışmalar başlığında ilk sırayı alırken Amerika ortak yazar çalışmalarında ilk sırayı alan ülkedir. Bu konuda en fazla atıf alan yazar Gray Rob ülke ise Avustralya’dır. Anahtar kelimelerde ilk sırayı environmental accounting almaktadır.

Anahtar Kelimeler

• Yeşil Muhasebe
• Yeşil Denetim
• Sürdürülebilirlik
• Çevrenin Sürdürülebilirliği
• Bibliyometrik Analiz

Bibliometric Analysis of Green Accounting and Green Auditing Studies in the Accounting Literature

Öz

In this study, the matters of accounting and auditing are discussed from a green perspective. Studies conducted on green accounting and green auditing are investigated with bibliometric analysis. The year, index type, author, country, co-author, citation, co-citation and keyword distributions of the studies in this field are examined. The result of the analysis concluded that the most articles on these subjects were published in 2023. The majority of articles are scanned in the SSCI index. It is understood that Stefan Schalteger is the author with the most articles on these subjects. On the other hand, USA is the country with the most articles. While Scarpellini Sabina ranks first in the title of co-authored studies, USA is the country that takes the first place in co-authored studies. The most cited author on this subject is Gray Rob and the country is Australia. Environmental accounting ranks first in keywords.

Anahtar Kelimeler

• Green Accounting
• Green Audit
• Sustainability
• Sustainability of the Environment
• Bibliometric Analysis

Destekleyen Kurum

Destekleyici kurum bulunmamaktadır.

Etik Beyan

Bu çalışma için etik onayına gerek duyulmamıştır.

Kaynakça

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