BİBLİOMETRİC ANALYSİS OF GREEN ACCOUNTİNG RESEARCH: TRENDS AND PROMİNENT STUDİES

Öz

Purpose: The purpose of this study is to conduct a bibliometric analysis of academic publications in the field of green accounting, identifying current trends, prominent research, and gaps in the existing literature. Design/Methodology: The study employs the bibliometric analysis method. A search was conducted in the Web of Science database using the keyword "green accounting." The search yielded 195 articles, which were analyzed using the VOSviewer software. Findings: The analyses revealed that studies in the field of green accounting have increased in recent years, albeit irregularly. A significant portion of the research focuses on economics, environmental science, and management disciplines. Studies are predominantly conducted in countries such as the United States and the United Kingdom, with a strong emphasis on sustainability. The analysis results indicate that the most frequently used keywords in the green accounting literature are "sustainability" and "sustainable development." Additionally, the most cited authors and countries were identified, and methods such as co-author network analysis and bibliographic coupling were used to examine interdisciplinary interactions. The findings suggest the need for a deeper theoretical framework in green accounting and expanded application areas, particularly in developing countries. Green accounting is highlighted as an essential tool for measuring and reporting environmental impacts and plays a critical role in achieving sustainable development goals..

Anahtar Kelimeler

• Green Accounting
• Web of Science
• Bibliometric Analysis
• Sustainability

YEŞİL MUHASEBE ARAŞTIRMALARININ BİBLİYOMETRİK ANALİZİ: EĞİLİMLER VE ÖNE ÇIKAN ÇALIŞMALAR

Öz

Amaç: Bu araştırmanın amacı, Web of Science veri tabanında yeşil muhasebe alanında yayımlanan akademik makalelerin bibliyometrik analizini gerçekleştirerek mevcut eğilimleri, öne çıkan çalışmaları ve alandaki boşlukları tespit etmektir. Yöntem: Araştırmada bibliyometrik analiz yöntemi kullanılmıştır. Web of Science veri tabanında gerçekleştirilen araştırmada "green accounting" anahtar kelimesi kullanılarak tarama yapılmıştır. Tarama sonucunda elde edilen 195 makale, VOSviewer yazılımı kullanılarak analiz edilmiştir. Bulgular: Analizler sonucunda, yeşil muhasebe alanında yapılan çalışmaların son yıllarda artış gösterdiği ancak bu artışın düzensiz bir seyir izlediği tespit edilmiştir. Çalışmaların büyük bir kısmının ekonomi, çevre bilimi ve yönetim disiplinlerinde yoğunlaştığı belirlenmiştir. ABD ve İngiltere gibi ülkelerde daha yaygın olarak gerçekleştirilen araştırmaların ise sürdürülebilirlik çerçevesinde şekillendiği tespit edilmiştir. Analiz sonuçları, yeşil muhasebe alanında en sık kullanılan anahtar kelimelerin "sürdürülebilirlik" ve "sürdürülebilir kalkınma" olduğunu ortaya koymuştur. Bunun yanı sıra, en çok atıf alan yazarlar ve ülkeler belirlenmiş, ortak yazar ağı ve bibliyografik eşleme analizi gibi yöntemlerle disiplinler arası etkileşimler incelenmiştir. Çalışmanın sonuçları, yeşil muhasebe alanında teorik çerçevenin derinleştirilmesi ve özellikle gelişmekte olan ülkelerde uygulama alanlarının genişletilmesi gerektiğine işaret etmektedir. Yeşil muhasebe, çevresel etkilerin ölçülmesi ve raporlanması açısından önemli bir araç olmanın yanı sıra sürdürülebilir kalkınma hedeflerine ulaşmada kritik bir rol oynamaktadır.

Anahtar Kelimeler

• Yeşil Muhasebe
• Web of Science
• Bibliyometrik Analiz
• Sürdürülebilirlik

Kaynakça

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