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Bibliometric Analysis of Biodiversity Accounting

Yıl 2024, Cilt: 5 Sayı: 2, 337 - 360, 31.12.2024
https://doi.org/10.62001/gsijses.1554115

Öz

This study employs a bibliometric analysis method to examine the development, current state, and future trends of the biodiversity accounting field. A total of 596 studies published between 1986 and 2024 in the Web of Science database were analyzed and visualized using Bibliometrix and the Python pyBibX library. The analysis identified general information about the articles as well as the effective journals, authors, and countries, revealing the structure of collaboration within the field. It was found that biodiversity accounting has an interdisciplinary nature and is closely related to key topics such as biodiversity reporting, accountability, natural capital accounting, sustainability, and ecosystem accounting. In recent years, climate change accounting and corporate social responsibility have gained importance. This study provides a comprehensive overview of the biodiversity accounting literature and serves as a guide for future academic research in the field.

Kaynakça

  • Addison, P. F., Bull, J. W., & Milner‐Gulland, E. (2019). Using conservation science to advance corporate biodiversity accountability. Conservation Biology, 33(2), 307-318.
  • Adler, R., Mansi, M., & Pandey, R. (2018). Biodiversity and threatened species reporting by the top Fortune Global companies. Accounting, Auditing & Accountability Journal, 31(3), 787-825.
  • Adler, R., Mansi, M., & Pandey, R. (2021). The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure. Accounting, Auditing & Accountability Journal, 34(5), 1190-1219.
  • Admiraal, J. F., Wossink, A., de Groot, W. T., & de Snoo, G. R. (2013). More than total economic value: How to combine economic valuation of biodiversity with ecological resilience. Ecological Economics, 89, 115-122.
  • Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of informetrics, 11(4), 959-975.
  • Arrow, K., Dasgupta, P., Goulder, L., Daily, G., Ehrlich, P., Heal, G., . . . Starrett, D. (2004). Are we consuming too much? Journal of Economic Perspectives, 18(3), 147-172.
  • Atkins, J., & Maroun, W. (2018). Integrated extinction accounting and accountability: building an ark. Accounting, Auditing & Accountability Journal, 31(3), 750-786.
  • Atkins, J., Maroun, W., Atkins, B. C., & Barone, E. (2018). From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros. Accounting, Auditing & Accountability Journal, 31(2), 674-702.
  • Atkins, J., Atkins, B., Maroun, W., Barone, E., & Gozman, D. (2023). Conservation through conversation? Therapeutic engagement on biodiversity and extinction between NGOs and companies. Business Strategy and the Environment, 32(5), 2631-2647.
  • Atkinson, G., & Ovando, P. (2022). Distributional issues in natural capital accounting: An application to land ownership and ecosystem services in Scotland. Environmental and Resource Economics, 81(2), 215-241.
  • Bang, A. (2023). Accounting for Biodiversity: Towards Measuring and Valuing the Biodiversity Impacts of Financial Investments-ADMCF.
  • Barker, R. (2019). Corporate natural capital accounting. Oxford Review of Economic Policy, 35(1), 68-87.
  • Barut, M., Raar, J., & Azim, M. I. (2016). Biodiversity and local government: a reporting and accountability perspective. Managerial Auditing Journal, 31(2), 197-227.
  • Blanco-Zaitegi, G., Etxeberria, I. Á., & Moneva, J. M. (2022). Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis. Journal of Cleaner Production, 371, 133677.
  • Boiral, O. (2016). Accounting for the unaccountable: Biodiversity reporting and impression management. Journal of Business Ethics, 135(4), 751-768.
  • Boiral, O., & Heras-Saizarbitoria, I. (2017). Managing biodiversity through stakeholder involvement: Why, who, and for what initiatives? Journal of Business Ethics, 140(3), 403-421.
  • Christie, M., Hanley, N., Warren, J., Murphy, K., Wright, R., & Hyde, T. (2006). Valuing the diversity of biodiversity. Ecological Economics, 58(2), 304-317.
  • Corvino, A., Bianchi Martini, S., & Doni, F. (2021). Extinction accounting and accountability: Empirical evidence from the west European tissue industry. Business Strategy and the Environment, 30(5), 2556-2570.
  • Cuckston, T. (2018). Making accounting for biodiversity research a force for conservation. Social and Environmental Accountability Journal, 38(3), 218-226.
  • Dasgupta, P. (2009). The welfare economic theory of green national accounts. Environmental and Resource Economics, 42, 3-38.
  • Deegan, C. (2013). The accountant will have a central role in saving the planet… really? A reflection on ‘green accounting and green eyeshades twenty years later’. Critical perspectives on accounting, 24(6), 448-458.
  • Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical perspectives on accounting, 43, 65-87.
  • 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.
  • El Serafy, S. (1997). Green accounting and economic policy. Ecological Economics, 21(3), 217-229.
  • Ellegaard, O., & Wallin, J. A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105, 1809-1831.
  • Fleischman, R. K., & Schuele, K. (2006). Green accounting: A primer. Journal of Accounting Education, 24(1), 35-66.
  • García-López, M.-J., & Pérez-Hernández, F. (2024). Mapping Research on Natural Capital Accounting: A Strategic Challenge for Multinational Firms. Administrative Sciences, 14(2), 28.
  • Gilbert, A., & Hafkamp, W. (1986). Natural resource accounting in a multi-objective context. The Annals of Regional Science, 20, 10-37.
  • Gray, R., & Laughlin, R. (2012). It was 20 years ago today Sgt Pepper, Accounting, Auditing & Accountability Journal, green accounting and the Blue Meanies. Accounting, Auditing & Accountability Journal, 25(2), 228-255.
  • Guer, Y., Mueller, L., & Schiereck, D. (2024). Biodiversity: A Bibliometric Analysis of Accounting, Economics, and Finance Journals. Journal of Alternative Finance, 27533743241236802.
  • Gulluscio, C., Puntillo, P., Luciani, V., & Huisingh, D. (2020). Climate Change Accounting and Reporting: A Systematic Literature Review. Sustainability, 12(13), 5455.
  • Hanley, N., Dupuy, L., & McLaughlin, E. (2016). Genuine savings and sustainability. A Collection of Reviews on Savings and Wealth Accumulation, 213-243.
  • Haque, F., & Jones, M. J. (2020). European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. The British Accounting Review, 52(2), 100893.
  • Hassan, A., Roberts, L., & Rodger, K. (2022). Corporate accountability for biodiversity and species extinction: Evidence from organisations reporting on their impacts on nature. Business Strategy and the Environment, 31(1), 326-352.
  • Hassan, A. M., Roberts, L., & Atkins, J. (2020). Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection? Business Strategy and the Environment, 29(3), 1419-1436.
  • Hein, L., Obst, C., Edens, B., & Remme, R. P. (2015). Progress and challenges in the development of ecosystem accounting as a tool to analyse ecosystem capital. Current Opinion in Environmental Sustainability, 14, 86-92.
  • Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of accounting literature, 34(1), 1-16.
  • Hutchinson, M. C., & Lucey, B. (2024). A bibliometric and systemic literature review of biodiversity finance. Finance Research Letters, 105377.
  • Jones, M. J., & Solomon, J. F. (2013). Problematising accounting for biodiversity. Accounting, Auditing & Accountability Journal, 26(5), 668-687.
  • King, S., Vardon, M., Grantham, H. S., Eigenraam, M., Ferrier, S., Juhn, D., . . . Turner, K. (2021). Linking biodiversity into national economic accounting. Environmental science & policy, 116, 20-29.
  • Kramarz, T., & Park, S. (2016). Accountability in global environmental governance: A meaningful tool for action? In (Vol. 16, pp. 1-21): MIT Press One Rogers Street, Cambridge, MA 02142-1209, USA journals-info ….
  • Kraus, S., Bouncken, R. B., & Yela Aránega, A. (2024). The burgeoning role of literature review articles in management research: an introduction and outlook. Review of managerial science, 18(2), 299-314.
  • Linnenluecke, M. K., Marrone, M., & Singh, A. K. (2020). Conducting systematic literature reviews and bibliometric analyses. Australian Journal of Management, 45(2), 175-194.
  • Mace, G. M. (2019). The ecology of natural capital accounting. Oxford Review of Economic Policy, 35(1), 54-67.
  • Maione, G., Cuccurullo, C., & Tommasetti, A. (2023a). An algorithmic historiography of biodiversity accounting literature. Accounting, Auditing & Accountability Journal, 36(6), 1665-1694.
  • Maione, G., Cuccurullo, C., & Tommasetti, A. (2023b). Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping. Sustainability Accounting, Management and Policy Journal(ahead-of-print).
  • Mansoor, H., & Maroun, W. (2016). An initial review of biodiversity reporting by South African corporates: The case of the food and mining sectors. South African Journal of Economic and Management Sciences, 19(4), 592-614.
  • Maroun, W., & Atkins, J. (2018). The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Paper presented at the Accounting Forum.
  • Maroun, W., & Ecim, D. (2024). Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures. Business Strategy and the Environment.
  • Maroun, W., Usher, K., & Mansoor, H. (2018). Biodiversity reporting and organised hypocrisy: The case of the South African food and retail industry. Qualitative Research in Accounting & Management, 15(4), 437-464.
  • McBurney, M. K., & Novak, P. L. (2002). What is bibliometrics and why should you care?. In Proceedings. IEEE international professional communication conference (pp. 108-114). IEEE.
  • McLaughlin, E., Ducoing, C., & Hanley, N. (2024). Challenges of wealth-based sustainability metrics: A critical appraisal. Ecological Economics. 224
  • McLaughlin, E., Hanley, N., Greasley, D., Kunnas, J., Oxley, L., & Warde, P. (2014). Historical wealth accounts for Britain: progress and puzzles in measuring the sustainability of economic growth. Oxford Review of Economic Policy, 30(1), 44-69.
  • Obst, C., Hein, L., & Edens, B. (2016). National accounting and the valuation of ecosystem assets and their services. Environmental and Resource Economics, 64, 1-23.
  • Öztürk, O., Kocaman, R., & Kanbach, D. K. (2024). How to design bibliometric research: an overview and a framework proposal. Review of managerial science, 1-29.
  • Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., . . . Brennan, S. E. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. bmj, 372.
  • Pereira, V. (2022). Project: pyBibX, File: pbibx.py. Retrieved from GitHub repository: <https://github.com/Valdecy/pyBibX>
  • Pereira, V., Basilio, M. P., & Santos, C. H. T. (2023). pyBibX--A Python Library for Bibliometric and Scientometric Analysis Powered with Artificial Intelligence Tools. arXiv preprint arXiv:2304.14516.
  • Pimm, S. L., Jenkins, C. N., Abell, R., Brooks, T. M., Gittleman, J. L., Joppa, L. N., . . . Sexton, J. O. (2014). The biodiversity of species and their rates of extinction, distribution, and protection. Science, 344(6187), 1246752.
  • Raar, J., Barut, M., & Azim, M. I. (2020). The challenge: Re-steering accountability concepts to incorporate biodiversity management and reporting. Sustainability Accounting, Management and Policy Journal, 11(1), 1-30.
  • Rimmel, G., & Jonäll, K. (2013). Biodiversity reporting in Sweden: corporate disclosure and preparers' views. Accounting, Auditing & Accountability Journal, 26(5), 746-778.
  • Roberts, L., Hassan, A., Elamer, A., & Nandy, M. (2021). Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions. Business Strategy and the Environment, 30(1), 705-720.
  • Roberts, L., Nandy, M., Hassan, A., Lodh, S., & Elamer, A. A. (2021). Corporate accountability towards species extinction protection: insights from ecologically forward-thinking companies. Journal of Business Ethics, 1-25.
  • Schneider, A., Samkin, G., & Davey, H. (2014). Biodiversity reporting by New Zealand local authorities: the current state of play. Sustainability Accounting, Management and Policy Journal, 5(4), 425-456.
  • Skouloudis, A., Malesios, C., & Dimitrakopoulos, P. G. (2019). Corporate biodiversity accounting and reporting in mega-diverse countries: An examination of indicators disclosed in sustainability reports. Ecological Indicators, 98, 888-901.
  • Steffen, W., Richardson, K., Rockström, J., Cornell, S. E., Fetzer, I., Bennett, E. M., . . . De Wit, C. A. (2015). Planetary boundaries: Guiding human development on a changing planet. Science, 347(6223), 1259855.
  • Stockhammer, E., Hochreiter, H., Obermayr, B., & Steiner, K. (1997). The index of sustainable economic welfare (ISEW) as an alternative to GDP in measuring economic welfare. The results of the Austrian (revised) ISEW calculation 1955–1992. Ecological Economics, 21(1), 19-34.
  • Swingland, I. R. (2001). Biodiversity, definition of. Encyclopedia of biodiversity, 1, 377-391.
  • United Nations. (2014). System of Environmental-Economic Accounting 2012: Central Framework (9211615631). Retrieved from
  • Usher, K., & Maroun, W. (2018). A review of biodiversity reporting by the South African seafood industry. South African Journal of Economic and Management Sciences, 21(1), 1-12.
  • Wackernagel, M., Onisto, L., Bello, P., Linares, A. C., Falfán, I. S. L., Garcı́a, J. M., . . . Guerrero, M. G. S. (1999). National natural capital accounting with the ecological footprint concept. Ecological Economics, 29(3), 375-390.
  • White, G. (1774). XXVII. Account of the house-martin, or martlet. In a letter from the Rev. Gilbert white to the hon. Daines Barrington. Philosophical transactions of the Royal Society of London(64), 196-201.
  • WWF (2024, August 1). Earth Overshoot Day 2024 falls on August 1st: Humanity’s critical race to restore balance. WWF Central and Eastern Europe. https://wwfcee.org/news/earth-overshoot-day-2024-falls-on-august-1st-humanitys-critical-race-to-restore-balance
  • Zhong, S., Geng, Y., Liu, W., Gao, C., & Chen, W. (2016). A bibliometric review on natural resource accounting during 1995–2014. Journal of Cleaner Production, 139, 122-132.

Biyolojik Çeşitlilik Muhasebesinin Bibliyometrik Analizi

Yıl 2024, Cilt: 5 Sayı: 2, 337 - 360, 31.12.2024
https://doi.org/10.62001/gsijses.1554115

Öz

Bu çalışma, biyolojik çeşitlilik muhasebesi alanının gelişimini, mevcut durumunu ve gelecekteki eğilimlerini incelemek amacıyla bibliyometrik analiz yöntemini kullanmıştır. Web of Science veri tabanından 1986-2024 yılları arasında yayınlanan 596 çalışma Bibliometrix ile Python pyBibX kütüphanesi kullanılarak analiz edilmiş ve görselleştirme yapılmıştır. Analiz sonucunda, makalelere ilişkin genel bilgiler, alandaki etkin dergiler, yazarlar, ülkeler belirlenerek iş birliği yapısı ortaya konmuştur. Biyolojik çeşitlilik muhasebesinin disiplinler arası bir yapıya sahip olduğu ve biyolojik çeşitliliğin raporlanması, hesap verebilirlik, doğal sermaye muhasebesi, sürdürülebilirlik ve ekosistem muhasebesi temel konularıyla ilişkili olduğu tespit edilmiştir. Son yıllarda, iklim değişikliği muhasebesi ve kurumsal sosyal sorumluluk konuları önem kazanmıştır. Bu çalışma, biyolojik çeşitlilik muhasebesi literatürüne genel bir bakış sunarak, bu alandaki akademik çalışmalara yol göstermektedir.

Kaynakça

  • Addison, P. F., Bull, J. W., & Milner‐Gulland, E. (2019). Using conservation science to advance corporate biodiversity accountability. Conservation Biology, 33(2), 307-318.
  • Adler, R., Mansi, M., & Pandey, R. (2018). Biodiversity and threatened species reporting by the top Fortune Global companies. Accounting, Auditing & Accountability Journal, 31(3), 787-825.
  • Adler, R., Mansi, M., & Pandey, R. (2021). The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure. Accounting, Auditing & Accountability Journal, 34(5), 1190-1219.
  • Admiraal, J. F., Wossink, A., de Groot, W. T., & de Snoo, G. R. (2013). More than total economic value: How to combine economic valuation of biodiversity with ecological resilience. Ecological Economics, 89, 115-122.
  • Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of informetrics, 11(4), 959-975.
  • Arrow, K., Dasgupta, P., Goulder, L., Daily, G., Ehrlich, P., Heal, G., . . . Starrett, D. (2004). Are we consuming too much? Journal of Economic Perspectives, 18(3), 147-172.
  • Atkins, J., & Maroun, W. (2018). Integrated extinction accounting and accountability: building an ark. Accounting, Auditing & Accountability Journal, 31(3), 750-786.
  • Atkins, J., Maroun, W., Atkins, B. C., & Barone, E. (2018). From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros. Accounting, Auditing & Accountability Journal, 31(2), 674-702.
  • Atkins, J., Atkins, B., Maroun, W., Barone, E., & Gozman, D. (2023). Conservation through conversation? Therapeutic engagement on biodiversity and extinction between NGOs and companies. Business Strategy and the Environment, 32(5), 2631-2647.
  • Atkinson, G., & Ovando, P. (2022). Distributional issues in natural capital accounting: An application to land ownership and ecosystem services in Scotland. Environmental and Resource Economics, 81(2), 215-241.
  • Bang, A. (2023). Accounting for Biodiversity: Towards Measuring and Valuing the Biodiversity Impacts of Financial Investments-ADMCF.
  • Barker, R. (2019). Corporate natural capital accounting. Oxford Review of Economic Policy, 35(1), 68-87.
  • Barut, M., Raar, J., & Azim, M. I. (2016). Biodiversity and local government: a reporting and accountability perspective. Managerial Auditing Journal, 31(2), 197-227.
  • Blanco-Zaitegi, G., Etxeberria, I. Á., & Moneva, J. M. (2022). Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis. Journal of Cleaner Production, 371, 133677.
  • Boiral, O. (2016). Accounting for the unaccountable: Biodiversity reporting and impression management. Journal of Business Ethics, 135(4), 751-768.
  • Boiral, O., & Heras-Saizarbitoria, I. (2017). Managing biodiversity through stakeholder involvement: Why, who, and for what initiatives? Journal of Business Ethics, 140(3), 403-421.
  • Christie, M., Hanley, N., Warren, J., Murphy, K., Wright, R., & Hyde, T. (2006). Valuing the diversity of biodiversity. Ecological Economics, 58(2), 304-317.
  • Corvino, A., Bianchi Martini, S., & Doni, F. (2021). Extinction accounting and accountability: Empirical evidence from the west European tissue industry. Business Strategy and the Environment, 30(5), 2556-2570.
  • Cuckston, T. (2018). Making accounting for biodiversity research a force for conservation. Social and Environmental Accountability Journal, 38(3), 218-226.
  • Dasgupta, P. (2009). The welfare economic theory of green national accounts. Environmental and Resource Economics, 42, 3-38.
  • Deegan, C. (2013). The accountant will have a central role in saving the planet… really? A reflection on ‘green accounting and green eyeshades twenty years later’. Critical perspectives on accounting, 24(6), 448-458.
  • Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical perspectives on accounting, 43, 65-87.
  • 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.
  • El Serafy, S. (1997). Green accounting and economic policy. Ecological Economics, 21(3), 217-229.
  • Ellegaard, O., & Wallin, J. A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105, 1809-1831.
  • Fleischman, R. K., & Schuele, K. (2006). Green accounting: A primer. Journal of Accounting Education, 24(1), 35-66.
  • García-López, M.-J., & Pérez-Hernández, F. (2024). Mapping Research on Natural Capital Accounting: A Strategic Challenge for Multinational Firms. Administrative Sciences, 14(2), 28.
  • Gilbert, A., & Hafkamp, W. (1986). Natural resource accounting in a multi-objective context. The Annals of Regional Science, 20, 10-37.
  • Gray, R., & Laughlin, R. (2012). It was 20 years ago today Sgt Pepper, Accounting, Auditing & Accountability Journal, green accounting and the Blue Meanies. Accounting, Auditing & Accountability Journal, 25(2), 228-255.
  • Guer, Y., Mueller, L., & Schiereck, D. (2024). Biodiversity: A Bibliometric Analysis of Accounting, Economics, and Finance Journals. Journal of Alternative Finance, 27533743241236802.
  • Gulluscio, C., Puntillo, P., Luciani, V., & Huisingh, D. (2020). Climate Change Accounting and Reporting: A Systematic Literature Review. Sustainability, 12(13), 5455.
  • Hanley, N., Dupuy, L., & McLaughlin, E. (2016). Genuine savings and sustainability. A Collection of Reviews on Savings and Wealth Accumulation, 213-243.
  • Haque, F., & Jones, M. J. (2020). European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. The British Accounting Review, 52(2), 100893.
  • Hassan, A., Roberts, L., & Rodger, K. (2022). Corporate accountability for biodiversity and species extinction: Evidence from organisations reporting on their impacts on nature. Business Strategy and the Environment, 31(1), 326-352.
  • Hassan, A. M., Roberts, L., & Atkins, J. (2020). Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection? Business Strategy and the Environment, 29(3), 1419-1436.
  • Hein, L., Obst, C., Edens, B., & Remme, R. P. (2015). Progress and challenges in the development of ecosystem accounting as a tool to analyse ecosystem capital. Current Opinion in Environmental Sustainability, 14, 86-92.
  • Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of accounting literature, 34(1), 1-16.
  • Hutchinson, M. C., & Lucey, B. (2024). A bibliometric and systemic literature review of biodiversity finance. Finance Research Letters, 105377.
  • Jones, M. J., & Solomon, J. F. (2013). Problematising accounting for biodiversity. Accounting, Auditing & Accountability Journal, 26(5), 668-687.
  • King, S., Vardon, M., Grantham, H. S., Eigenraam, M., Ferrier, S., Juhn, D., . . . Turner, K. (2021). Linking biodiversity into national economic accounting. Environmental science & policy, 116, 20-29.
  • Kramarz, T., & Park, S. (2016). Accountability in global environmental governance: A meaningful tool for action? In (Vol. 16, pp. 1-21): MIT Press One Rogers Street, Cambridge, MA 02142-1209, USA journals-info ….
  • Kraus, S., Bouncken, R. B., & Yela Aránega, A. (2024). The burgeoning role of literature review articles in management research: an introduction and outlook. Review of managerial science, 18(2), 299-314.
  • Linnenluecke, M. K., Marrone, M., & Singh, A. K. (2020). Conducting systematic literature reviews and bibliometric analyses. Australian Journal of Management, 45(2), 175-194.
  • Mace, G. M. (2019). The ecology of natural capital accounting. Oxford Review of Economic Policy, 35(1), 54-67.
  • Maione, G., Cuccurullo, C., & Tommasetti, A. (2023a). An algorithmic historiography of biodiversity accounting literature. Accounting, Auditing & Accountability Journal, 36(6), 1665-1694.
  • Maione, G., Cuccurullo, C., & Tommasetti, A. (2023b). Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping. Sustainability Accounting, Management and Policy Journal(ahead-of-print).
  • Mansoor, H., & Maroun, W. (2016). An initial review of biodiversity reporting by South African corporates: The case of the food and mining sectors. South African Journal of Economic and Management Sciences, 19(4), 592-614.
  • Maroun, W., & Atkins, J. (2018). The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Paper presented at the Accounting Forum.
  • Maroun, W., & Ecim, D. (2024). Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures. Business Strategy and the Environment.
  • Maroun, W., Usher, K., & Mansoor, H. (2018). Biodiversity reporting and organised hypocrisy: The case of the South African food and retail industry. Qualitative Research in Accounting & Management, 15(4), 437-464.
  • McBurney, M. K., & Novak, P. L. (2002). What is bibliometrics and why should you care?. In Proceedings. IEEE international professional communication conference (pp. 108-114). IEEE.
  • McLaughlin, E., Ducoing, C., & Hanley, N. (2024). Challenges of wealth-based sustainability metrics: A critical appraisal. Ecological Economics. 224
  • McLaughlin, E., Hanley, N., Greasley, D., Kunnas, J., Oxley, L., & Warde, P. (2014). Historical wealth accounts for Britain: progress and puzzles in measuring the sustainability of economic growth. Oxford Review of Economic Policy, 30(1), 44-69.
  • Obst, C., Hein, L., & Edens, B. (2016). National accounting and the valuation of ecosystem assets and their services. Environmental and Resource Economics, 64, 1-23.
  • Öztürk, O., Kocaman, R., & Kanbach, D. K. (2024). How to design bibliometric research: an overview and a framework proposal. Review of managerial science, 1-29.
  • Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., . . . Brennan, S. E. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. bmj, 372.
  • Pereira, V. (2022). Project: pyBibX, File: pbibx.py. Retrieved from GitHub repository: <https://github.com/Valdecy/pyBibX>
  • Pereira, V., Basilio, M. P., & Santos, C. H. T. (2023). pyBibX--A Python Library for Bibliometric and Scientometric Analysis Powered with Artificial Intelligence Tools. arXiv preprint arXiv:2304.14516.
  • Pimm, S. L., Jenkins, C. N., Abell, R., Brooks, T. M., Gittleman, J. L., Joppa, L. N., . . . Sexton, J. O. (2014). The biodiversity of species and their rates of extinction, distribution, and protection. Science, 344(6187), 1246752.
  • Raar, J., Barut, M., & Azim, M. I. (2020). The challenge: Re-steering accountability concepts to incorporate biodiversity management and reporting. Sustainability Accounting, Management and Policy Journal, 11(1), 1-30.
  • Rimmel, G., & Jonäll, K. (2013). Biodiversity reporting in Sweden: corporate disclosure and preparers' views. Accounting, Auditing & Accountability Journal, 26(5), 746-778.
  • Roberts, L., Hassan, A., Elamer, A., & Nandy, M. (2021). Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions. Business Strategy and the Environment, 30(1), 705-720.
  • Roberts, L., Nandy, M., Hassan, A., Lodh, S., & Elamer, A. A. (2021). Corporate accountability towards species extinction protection: insights from ecologically forward-thinking companies. Journal of Business Ethics, 1-25.
  • Schneider, A., Samkin, G., & Davey, H. (2014). Biodiversity reporting by New Zealand local authorities: the current state of play. Sustainability Accounting, Management and Policy Journal, 5(4), 425-456.
  • Skouloudis, A., Malesios, C., & Dimitrakopoulos, P. G. (2019). Corporate biodiversity accounting and reporting in mega-diverse countries: An examination of indicators disclosed in sustainability reports. Ecological Indicators, 98, 888-901.
  • Steffen, W., Richardson, K., Rockström, J., Cornell, S. E., Fetzer, I., Bennett, E. M., . . . De Wit, C. A. (2015). Planetary boundaries: Guiding human development on a changing planet. Science, 347(6223), 1259855.
  • Stockhammer, E., Hochreiter, H., Obermayr, B., & Steiner, K. (1997). The index of sustainable economic welfare (ISEW) as an alternative to GDP in measuring economic welfare. The results of the Austrian (revised) ISEW calculation 1955–1992. Ecological Economics, 21(1), 19-34.
  • Swingland, I. R. (2001). Biodiversity, definition of. Encyclopedia of biodiversity, 1, 377-391.
  • United Nations. (2014). System of Environmental-Economic Accounting 2012: Central Framework (9211615631). Retrieved from
  • Usher, K., & Maroun, W. (2018). A review of biodiversity reporting by the South African seafood industry. South African Journal of Economic and Management Sciences, 21(1), 1-12.
  • Wackernagel, M., Onisto, L., Bello, P., Linares, A. C., Falfán, I. S. L., Garcı́a, J. M., . . . Guerrero, M. G. S. (1999). National natural capital accounting with the ecological footprint concept. Ecological Economics, 29(3), 375-390.
  • White, G. (1774). XXVII. Account of the house-martin, or martlet. In a letter from the Rev. Gilbert white to the hon. Daines Barrington. Philosophical transactions of the Royal Society of London(64), 196-201.
  • WWF (2024, August 1). Earth Overshoot Day 2024 falls on August 1st: Humanity’s critical race to restore balance. WWF Central and Eastern Europe. https://wwfcee.org/news/earth-overshoot-day-2024-falls-on-august-1st-humanitys-critical-race-to-restore-balance
  • Zhong, S., Geng, Y., Liu, W., Gao, C., & Chen, W. (2016). A bibliometric review on natural resource accounting during 1995–2014. Journal of Cleaner Production, 139, 122-132.
Toplam 74 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Halenur Yılmaz

Yayımlanma Tarihi 31 Aralık 2024
Gönderilme Tarihi 21 Eylül 2024
Kabul Tarihi 16 Aralık 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 5 Sayı: 2

Kaynak Göster

APA Yılmaz, H. (2024). Biyolojik Çeşitlilik Muhasebesinin Bibliyometrik Analizi. Uluslararası Sosyal Ve Ekonomik Çalışmalar Dergisi, 5(2), 337-360. https://doi.org/10.62001/gsijses.1554115